Skip to main content
HR 404 109th Congress House

Education Improvement Tax Cut Act

Official title: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for amounts contributed to charitable organizations which provide elementary or… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow a credit against income tax for amounts contributed to charitable organizations which provide elementary or secondary school scholarships and for contributions of, and for, instructional materials and materials for extracurricular activities.

Introduced: January 26, 2005 See on congress.gov
Taxation Charitable contributionsCost of living adjustmentsEconomics and Public FinanceEducation
More subjectsShow fewer subjects
Elementary and secondary educationElementary educationIncome taxIndexing (Economic policy)ScholarshipsSecondary educationTax creditsTax deductionsTax returnsTeaching materials
Sign in to write a letter Sign in to watch
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 26, 2005
Referred to the House Committee on Ways and Means.
Jan 26, 2005
Sponsor introductory remarks on measure. (CR E95-96)
Jan 26, 2005
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action January 26, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Education Improvement Tax Cut Act - Amends the Internal Revenue Code to allow: (1) a tax credit up to $3,000 per year for contributions to a school tuition organization which distributes at least 90 percent of its annual gross income for elementary and secondary school scholarships; and (2) a tax credit up to $3,000 per year for contributions to a school materials organization which distributes at least 90 percent of its annual gross income to elementary and secondary schools for instructional materials and equipment and for materials and equipment for extracurricular activities.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Diaz-Balart, Mario
Florida · Jan 26, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 404: Education Improvement Tax Cut Act. 109th Congress. Open America. https://openamerica.io/bill/109-HR-404/
MLA
"H.R. 404: Education Improvement Tax Cut Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-404/.
Bluebook (legal)
H.R. 404, 109th Cong. (2026), https://openamerica.io/bill/109-HR-404/.
Markdown link
[H.R. 404: Education Improvement Tax Cut Act](https://openamerica.io/bill/109-HR-404/)
Report a problem