(Sec. 105) Includes such parental choice programs among State and local uses of title VI funds.
Requires such parental choice programs to be located in an empowerment zone or enterprise community.
(Sec. 106) Directs the Comptroller General to make contracts for annual evaluation of each parental choice program.
Provides that title VI funds to establish a parental choice program shall be considered assistance to the student and shall not be considered as assistance to any school that chooses to participate in such program.
Prohibits the Secretary from exercising any direction, supervision, or control over curricula, program of instruction, administration, or personnel of any school that chooses to participate in a parental choice program.
Title II: Education Tax Credit - Children's Education Tax Credit Act - Amends the Internal Revenue Code to establish a tax credit (of up to $1,000) for the qualified educational expenses (tuition, attendance fees, books, supplies, equipment, but excluding meals and lodging) paid by a taxpayer for the education at an eligible zone educational institution of each individual with respect to whom the taxpayer is allowed a deduction as a dependent.
(Sec. 202) Provides for: (1) the inclusion of certain home schooling expenses; and (2) adjustments for certain scholarships.
Defines "eligible zone educational institution" as a secondary school, an elementary school, or any private, parochial, religious, or home school that: (1) provides elementary or secondary education; and (2) is located in an empowerment zone or enterprise community.
[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 1719 Introduced in Senate (IS)]
106th CONGRESS
1st Session
S. 1719
To provide flexibility to certain local educational agencies that
develop voluntary public and private parental choice programs under
title VI of the Elementary and Secondary Education Act of 1965.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
October 12, 1999
Mr. Hutchinson (for himself, Mr. Santorum, Mr. Abraham, Mr. Coverdell,
Mr. McCain, Mr. DeWine, Mrs. Hutchison, and Mr. Brownback) introduced
the following bill; which was read twice and referred to the Committee
on Health, Education, Labor, and Pensions
_______________________________________________________________________
A BILL
To provide flexibility to certain local educational agencies that
develop voluntary public and private parental choice programs under
title VI of the Elementary and Secondary Education Act of 1965.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Educational Opportunities Act of
1999''.
TITLE I--HELP SCHOLARSHIPS
SEC. 101. SHORT TITLE.
This title may be cited as the ``Helping Empower Low-Income Parents
(HELP) Scholarships Amendments of 1999''.
SEC. 102. FINDINGS.
Congress finds the following:
(1) Congress strongly supports the efforts to expand
educational opportunities for low-income families.
(2) The HELP Scholarships and the education tax credit
proposed under this Act are designed to provide additional
learning opportunities and tools for individuals living in
economically-disadvantaged communities in a manner consistent
with the education flexibility initiatives already adopted by
Congress.
SEC. 103. DEFINITIONS.
Section 6003 of the Elementary and Secondary Education Act of 1965
(20 U.S.C. 7303) is amended--
(1) in the section heading, by striking ``definition'' and
inserting ``definitions'';
(2) by striking ``(1)'', ``(2)'', and ``(3)'';
(3) in the matter proceeding subparagraph (A), by striking
``title the term'' and inserting the following: ``title--
``(1) the term'';
(4) by striking the period at the end; and
(5) by adding at the end the following:
``(2) the term `poverty line' means the poverty line (as
defined by the Office of Management and Budget, and revised
annually in accordance with section 673(2) of the Community
Services Block Grant Act (42 U.S.C. 9902(2)) applicable to a
family of the size involved; and
``(3) the term `voluntary public and private parental
choice program' means a program that meets the requirements of
section 6301(b)(10), is authorized by State law, and includes 1
or more private schools to allow low-income parents to choose
the appropriate school for their children.''.
SEC. 104. ALLOCATION TO LOCAL EDUCATIONAL AGENCIES.
Subsection (a) of section 6102 of the Elementary and Secondary
Education Act of 1965 (20 U.S.C. 7312(a)) is amended to read as
follows:
``(a) Distribution Rule.--
``(1) State funds.--
``(A) In general.--Of the amount made available to
a State educational agency each fiscal year to carry
out this title, the agency may reserve for State
programs--
``(i) not more than 10 percent; or
``(ii) in the case of a State that has in
effect a law that establishes a voluntary
public and private parental choice program, not
more than 25 percent.
``(B) Limitation on use of certain reserved
amounts.--If a State educational agency reserves under
subparagraph (A) more than 10 percent of amounts made
available to the agency for a fiscal year, the agency
shall use amounts in excess of 10 percent of amounts so
made available only for voluntary public and private
parental choice programs.
``(2) Local funds.--A State educational agency shall
distribute amounts made available to the agency under this
title that are not reserved under paragraph (1) to local
educational agencies within such State that are located in an
area designated as an empowerment zone or an enterprise
community under section 1391 of the Internal Revenue Code of
1986.
SEC. 105. USES OF FUNDS.
(a) State Uses of Funds.--Section 6201(a)(1) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7331(a)(1)) is amended--
(1) in subparagraph (B), by striking ``and'' after the
semicolon; and
(2) by inserting after subparagraph (C) the following:
``(D) establishing voluntary public and private
parental choice programs in accordance with section
6301(b)(10); and''.
(b) Local Uses of Funds.--Section 6301(b) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7351) is amended--
(1) in paragraph (8), by striking ``and'' after the
semicolon;
(2) in paragraph (9), by striking the period and inserting
``; and''; and
(3) by inserting after paragraph (9) the following:
``(10) voluntary public and private parental choice
programs that--
``(A) are located in an area designated as an
empowerment zone or an enterprise community under
section 1391 of the Internal Revenue Code of 1986;
``(B) ensure that participation in such a voluntary
public and private parental choice program is limited
to families whose family income does not exceed 185
percent of the poverty line;
``(C) ensure that--
``(i) the maximum amount of a voluntary
public and private parental choice scholarship
does not exceed the per pupil expenditure of
the local educational agency in which an
applicant for a voluntary public and private
parental choice scholarship resides; and
``(ii) the minimum amount of a voluntary
public and private parental choice scholarship
is not less than 60 percent of the per pupil
expenditure of the local educational agency in
which an applicant for a voluntary public and
private parental choice scholarship resides or
the cost of tuition at a private school,
whichever is less;
``(D) ensure that for a private school, which may
include a religiously affiliated school, choosing to
participate in a voluntary public and private parental
choice program--
``(i) such a school is permitted to impose
the same academic requirements for all
students, including students selected for a
scholarship as provided under this paragraph;
``(ii) receipt of funds under this title is
not conditioned with requirements or
regulations that preclude the use of such funds
for sectarian educational purposes or require
removal of religious art, icons, scripture, or
other symbols; and
``(iii) such a school is in compliance with
all State requirements applicable to the
operation of a private school that are in
effect in the year preceding the date of the
enactment of the Helping Empower Low-income
Parents (HELP) Scholarships Amendments of 1997;
``(E) may allow State, local, and private funds to
be used for voluntary public and private parental
choice programs; and
``(F) ensure priority for students who were
enrolled in a public school in the school year
preceding the school year in which a voluntary public
and private parental choice school begins operation.''.
SEC. 106. EVALUATION.
Part D of title VI of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 7371 et seq.) is amended--
(1) by adding at the end of section 6402 the following new
subsection:
``(j) Application.--This section shall not apply to funds that a
State or local educational agency uses to establish a voluntary public
and private parental choice program in accordance with section
6301(b)(10).''; and
(2) by adding at the end of such part the following new
sections:
``SEC. 6404. EVALUATION.
``(a) Annual Evaluation.--
``(1) Contract.--The Comptroller General of the United
States shall enter into a contract, with an evaluating agency
that has demonstrated experience in conducting evaluations, for
the conduct of an ongoing rigorous evaluation of the programs
established under section 6301(b)(10).
``(2) Annual evaluation requirement.--The contract
described in paragraph (1) shall require the evaluating agency
entering into such contract to evaluate annually each program
established under section 6301(b)(10) in accordance with the
evaluation criteria described in subsection (b) and each such
program that has applied for an education flexibility waiver
under section 6304.
``(3) Transmission.--The contract described in paragraph
(1) shall require the evaluating agency entering into such
contract to transmit to the Comptroller General of the United
States the findings of each annual evaluation under paragraph
(1).
``(b) Evaluation Criteria.--The Comptroller General of the United
States, in consultation with the Secretary, shall establish minimum
criteria for evaluating each program established under section
6301(b)(10). Such criteria shall provide for--
``(1) a description of the implementation of each program
established under section 6301(b)(10) and the program's effects
on all participants, schools, and communities in the program
area, with particular attention given to the effect of parent
participation in the life of the school and the level of
parental satisfaction with the program; and
``(2) a comparison of the educational achievement of all
students in the program area, including a comparison between--
``(A) students receiving a voluntary public and
private parental choice scholarships under section
6301(b)(10); and
``(B) students not receiving a voluntary public and
private parental choice scholarships under such
section.
``(c) Evaluation Funds.--Pursuant to the authority provided under
section 14701, the Secretary shall reserve not more than 0.50 percent
of the amount of funds made available under section 6002 to carry out
this section. To determine the amount necessary for evaluation
purposes, the Secretary shall consider the prospective scale and scope
of the evaluation, including the number of local educational agencies
conducting voluntary public and private choice programs.
``SEC. 6405. APPLICABILITY.
``(a) Not School Aid.--Subject to subsection (b), funds used under
this title to establish a voluntary public and private parental choice
program shall be considered assistance to the student and shall not be
considered as assistance to any school that chooses to participate in
such program.
``(b) No Federal Control.--The Secretary is not permitted to
exercise any direction, supervision, or control over curricula, program
of instruction, administration, or personnel of any school that chooses
to participate in a voluntary public and private choice program
established under 6309(b)(10).''.
TITLE II--EDUCATION TAX CREDIT
SEC. 201. SHORT TITLE.
This title may be cited as the ``Children's Education Tax Credit
Act''.
SEC. 202. CREDIT FOR EDUCATION EXPENSES.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to refundable credits)
is amended by redesignating section 35 as section 36 and by inserting
after section 34 the following new section:
``SEC. 35. EDUCATION EXPENSES.
``(a) General Rule.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by this subtitle for the
taxable year the amount of the qualified education expenses paid by the
taxpayer during the taxable year for the education of any individual
with respect to whom the taxpayer is allowed a deduction under section
151(c).
``(b) Limitation.--The amount allowed as a credit under subsection
(a) for any taxable year with respect to the qualified education
expenses of any 1 individual shall not exceed $1,000.
``(c) Definitions.--For purposes of this section--
``(1) Qualified education expenses.--
``(A) In general.--The term `qualified education
expenses' means amounts paid for--
``(i) tuition and fees required for the
enrollment or attendance of a student at an
eligible zone educational institution, and
``(ii) fees, tutoring, books, supplies,
computer equipment (including related software
and services) and other equipment required for
courses of instruction at an eligible zone
educational institution.
``(B) Meals and lodging expenses not included.--
Such term does not include any amount paid, directly or
indirectly, for meals, lodging, or similar personal,
living, or family expenses. In the event an amount paid
for tuition or fees includes an amount for meals,
lodging, or similar expenses which is not separately
stated, the portion of such amount which is
attributable to meals, lodging, or similar expenses
shall be determined under regulations prescribed by the
Secretary.
``(C) Special rule for home schooling.--In the case
of education furnished in the home (as a substitute for
public education) which meets the requirements of State
law relating to compulsory school attendance, the term
`qualified education expenses' means amounts paid for
tutoring, books, supplies, computer equipment
(including related software and services), and other
equipment used in furnishing such education.
``(2) Eligible zone educational institution.--
``(A) In general.--The term `eligible zone
educational institution' means any school described in
subparagraph (B) which is located in an area designated
as an empowerment zone or an enterprise community under
section 1391.
``(B) Schools described.--A school described in
this subparagraph is any of the following:
``(i) A secondary school.
``(ii) An elementary school.
``(iii) Any private, parochial, religious,
or home school organized for the purpose of
providing elementary or secondary education, or
both.
``(3) Elementary and secondary schools.--The terms
`elementary school' and `secondary school' have the respective
meanings given such terms by section 14101 of the Elementary
and Secondary Education Act of 1965.
``(d) Adjustment for certain scholarships.--The amounts otherwise
taken into account under subsection (a) as qualified education expenses
of any individual during any period shall be reduced (before the
application of subsection (b)) by the sum of the amounts received with
respect to such individual for the taxable year as a qualified
scholarship which under section 117 is not includable in gross income.
``(e) Regulations.--The Secretary shall prescribe such regulations
as may be necessary to carry out the provisions of this section.''
(b) Technical Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by striking ``or'' after ``1978,'' and
by inserting before the period ``, or enacted by the Children's
Education Tax Credit Act''.
(2) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of such Code is amended by striking
the last item and inserting the following new items:
``Sec. 35. Education expenses.
``Sec. 36. Overpayments of tax.''
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
<all>
Introduced in Senate
Read twice and referred to the Committee on HELP.
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