H.R. 10029

119 HR 10029 IH: Supporting Students and Families Act
 U.S. House of Representatives
 2026-08-03
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 I  119th CONGRESS  2d Session  H. R. 10029  IN THE HOUSE OF REPRESENTATIVES   August 3, 2026   Mr. Lawler  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 allow a credit for elementary and secondary school supply expenses.
1.
Short title
This Act may be cited as the   Supporting Students and Families Act  .
2.
Credit for elementary and secondary school supply expenses
(a)
In general
Subpart A of part IV of subchapter A of  chapter 1  of the Internal Revenue Code of 1986 is amended by inserting before section 26 the following new section:
25G.
Elementary and secondary school supplies
(a)
In general
In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the eligible elementary and secondary school supply expenses paid or incurred by the taxpayer during the taxable year.
(b)
Limitations
(1)
Dollar limitation
The credit allowed under subsection (a) for the taxable year shall not exceed $200.
(2)
Income limitation
(A)
In general
The amount allowable as a credit under subsection (a) for any taxable year shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable (determined without regard to this paragraph but with regard to paragraph (1)) as—
(i)
the amount (if any) by which the taxpayer’s modified adjusted gross income exceeds $150,000, bears to
(ii)
$65,000.
(B)
Modified adjusted gross income
For purposes of this paragraph, the term  modified adjusted gross income  means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
(c)
Eligible elementary and secondary school supply expenses
For purposes of this section, the term  eligible elementary and secondary school supply expenses  means expenses for books, supplies, and other equipment which are paid or incurred in connection with the enrollment or attendance of a dependent of the taxpayer (with respect to whom the taxpayer is allowed a deduction under section 151(c)) as an elementary or secondary school student at a public, private, or religious school.
(d)
Coordination with Coverdell education savings accounts
The taxpayer shall not take into account any eligible elementary and secondary school supply expenses under subsection (a) to the extent such expenses are taken into account as qualified education expenses under section 530(d)(2)(A).
 .
(b)
Clerical amendment
The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting before the item relating to section 26 the following new item:
Sec. 25G. Elementary and secondary school supplies.
  .
(c)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2026.