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HR 441 109th Congress House Taxation Compensatory education Computer software Computers Costs Disabled Education Educational technology Educational tests Elementary and secondary education Elementary education Income tax Private schools Public schools School buses Science, Technology, Communications Secondary education Special education Tax credits Tax refunds

Education, Achievement, and Opportunity Act

Introduced: February 1, 2005 Introduced by: Smith, Christopher H. Republican · New Jersey See on congress.gov
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
Feb 2, 2005
Sponsor introductory remarks on measure. (CR E160-161)
Feb 1, 2005
Referred to the House Committee on Ways and Means.
Feb 1, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Education, Achievement, and Opportunity Act - Amends the Internal Revenue Code to allow an annual refundable tax credit for certain expenses incurred for children enrolled in elementary or secondary public and private schools. Includes as eligible expenses: tuition and fees, computers and educational software, academic tutoring, special needs services for children with disabilities, transportation fees, and academic testing services. Excludes expenses for nonacademic purposes, including fees for student activities, athletics, insurance, school uniforms, and nonacademic after-school activities.

Limits the amount of such credit to $2,500 for a child enrolled in an elementary school and $3,500 for a child in secondary school. Reduces such credit amounts for taxpayers earning over $75,000 ($150,000 for married taxpayers filing a joint return).

What's happening now February 2, 2005

Sponsor introductory remarks on measure. (CR E160-161)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 441: Education, Achievement, and Opportunity Act. 109th Congress. Open America. https://openamerica.io/bill/109-HR-441/
MLA
"H.R. 441: Education, Achievement, and Opportunity Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-441/.
Bluebook (legal)
H.R. 441, 109th Cong. (2026), https://openamerica.io/bill/109-HR-441/.
Markdown link
[H.R. 441: Education, Achievement, and Opportunity Act](https://openamerica.io/bill/109-HR-441/)
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