# 119-hr-2097: Education, Achievement, and Opportunity Act

119-hr-2097, Education, Achievement, and Opportunity Act, is a 119th Congress bill sponsored by Rep. Smith, Christopher H. [R-NJ-4] (R-NJ); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-2097
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2097
- Congress: 119
- Title: Education, Achievement, and Opportunity Act
- Status: introduced
- Introduced: 2025-03-14
- Sponsor: Rep. Smith, Christopher H. [R-NJ-4] (R-NJ)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Would create a refundable, per-child tax credit for K–12 education expenses.** The credit would cap benefits at $10,000 per qualifying child and include income-based phaseouts. - Families and parents: The credit would refund eligible education expenses paid for each qualifying child, up to $10,000 per child per year. It would phase down by $50 for each $1,000 of modified adjusted gross income above $150,000 for joint filers and $75,000 for other filers. - Eligible costs and schools: The credit would cover tuition and required fees and up to $1,500 of specific non-tuition items like computers, educational software, tutoring, special needs services, school transportation fees charged by the school, and testing. It would exclude nonacademic fees such as student activities, athletics, insurance, school uniforms, and nonacademic after-school activities. - Administration and timing: The bill would add a new Section 36C to the Internal Revenue Code and make related technical edits. The credit would be reduced by any tax-free Coverdell savings distributions used for the same qualified elementary and secondary education expenses and would apply to taxable years beginning after enactment.

## Provisions PRIA read

- New K-12 tax credit for families: benefit, high. This bill would create a refundable tax credit for K–12 education costs. You could claim up to $10,000 per child each year. Eligible costs include tuition and required fees, plus up to $1,500 for computers, required books, tutoring, special needs services, school‑run bus fees, and academic tests. S…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2570: Maximum Pressure Act
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-928: Railway Safety Act of 2025
- 119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025
- 119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorization Act of 2025

## Sources
- [119-hr-2097 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2097)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2570: Maximum Pressure Act](https://policyrisk.com/legislation/119-hr-2570)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-928: Railway Safety Act of 2025](https://policyrisk.com/legislation/119-hr-928)
- [119-hr-20: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-hr-20)
- [119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorizatio…](https://policyrisk.com/legislation/119-hr-1144)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2097 (as of 2025-12-21).