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New Nonrefundable Tax Credit for Elementary and Secondary School Supplies.

This proposal creates a new nonrefundable tax credit allowing families to reduce their tax bill by up to $200 annually for expenses related to school supplies, books, and equipment for dependent students. The credit is designed to help offset the costs of education for children attending elementary or secondary school. High-income taxpayers (Modified Adjusted Gross Income over $150,000) will see this credit phased out.
Key points
Allows taxpayers to claim up to $200 per year as a nonrefundable credit for school supplies.
Covers expenses for dependents enrolled in elementary or secondary schools (public, private, or religious).
The benefit is reduced or eliminated for taxpayers whose income exceeds $150,000 MAGI.
The changes apply to taxable years beginning after December 31, 2023.
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Additional Information
Print number: 118_HR_6702
Sponsor: Rep. Lawler, Michael [R-NY-17]
Process start date: 2023-12-11
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Summarized by: gemini-flash-latest
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

To amend the Internal Revenue Code of 1986 to allow a nonrefundable credit for elementary and secondary school supply expenses.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_6702.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2023-12-11.

What are the main provisions?

Key points include:

  • Allows taxpayers to claim up to $200 per year as a nonrefundable credit for school supplies.
  • Covers expenses for dependents enrolled in elementary or secondary schools (public, private, or religious).
  • The benefit is reduced or eliminated for taxpayers whose income exceeds $150,000 MAGI.
  • The changes apply to taxable years beginning after December 31, 2023.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Lawler, Michael [R-NY-17].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

CATEGORIES

Taxes Education Family