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HR 5060 111th Congress House

Education, Achievement, and Opportunity Act

Official title: To amend the Internal Revenue Code of 1986 to allow a refundable credit against income tax for tuition expenses incurred for each qualifying child of the taxpa… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow a refundable credit against income tax for tuition expenses incurred for each qualifying child of the taxpayer in attending public or private elementary or secondary school.

Introduced: April 15, 2010 Introduced by: Smith, Christopher H. Republican · New Jersey See on congress.gov
Taxation Elementary and secondary educationIncome tax credits
This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 15, 2010
Referred to the House Committee on Ways and Means.
Apr 15, 2010
Introduced in House
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 Latest action April 15, 2010

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Education, Achievement, and Opportunity Act - Amends the Internal Revenue Code to allow a refundable tax credit for the qualified education expenses of children attending a public, private, parochial, or religious school providing elementary or secondary education. Defines "qualified education expenses" as amounts paid for tuition and fees, computers, educational software, computer support services, required books, academic tutoring, special needs services for children with disabilities, transportation fees, and academic testing services. Limits the annual amount of such credit to $2,500 for a child enrolled in an elementary school and $3,500 for a child enrolled in a secondary school, and reduces such credit for taxpayers whose modified adjusted gross income exceeds $75,000 ($150,000 in the case of a joint return).

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5060: Education, Achievement, and Opportunity Act. 111th Congress. Open America. https://openamerica.io/bill/111-HR-5060/
MLA
"H.R. 5060: Education, Achievement, and Opportunity Act." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5060/.
Bluebook (legal)
H.R. 5060, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5060/.
Markdown link
[H.R. 5060: Education, Achievement, and Opportunity Act](https://openamerica.io/bill/111-HR-5060/)
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