108th CONGRESS
1st Session
H. R. 872
To amend the Internal Revenue Code of 1986 to clarify that church
employees are eligible for the exclusion for qualified tuition reduction programs
of charitable educational organizations.
IN THE HOUSE OF REPRESENTATIVES
February 25, 2003
Mr. CAMP (for himself, Mr. KENNEDY of Minnesota, Mr. PITTS, Mr. SCHROCK,
Mr. BARTLETT of Maryland, Mr. ENGLISH, Mr. ISAKSON, and Mr. GOODE) introduced
the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to clarify that church
employees are eligible for the exclusion for qualified tuition reduction programs
of charitable educational organizations.
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 `Equity in Education Act of 2003'.
SEC. 2. CLARIFICATION OF ELIGIBILITY OF CHURCH EMPLOYEES FOR EXCLUSION FOR
QUALIFIED TUITION REDUCTION PROGRAMS OF CHARITABLE EDUCATIONAL ORGANIZATIONS.
(a) IN GENERAL- Paragraph (2) of section 117(d) of the Internal Revenue Code
of 1986 (defining qualified tuition reduction) is amended to read as follows:
`(2) QUALIFIED TUITION REDUCTION- For purposes of this subsection--
`(A) IN GENERAL- The term `qualified tuition reduction' means the amount
of any reduction in tuition provided to an employee of--
`(i) an organization described in section 170(b)(1)(A)(ii), or
`(ii) an organization described in section 170(b)(1)(A)(i) that owns
and operates or controls an organization described in section 170(b)(1)(A)(ii),
for the education (below the graduate level) at the organization described
in clause (i) (or another organization described in section 170(b)(1)(A)(ii))
of a person described in subparagraph (B).
`(B) PERSON DESCRIBED- A person is described in this subparagraph if such
person is--
`(i) the employee referred to in subparagraph (A), or
`(ii) any person treated as an employee (or whose use is treated as
an employee use) under the rules of section 132(h).'.
(b) EFFECTIVE DATE- The amendment made by this section shall apply to taxable
years ending after the date of the enactment of this Act.
END
