I 118th CONGRESS 1st Session H. R. 609 IN THE HOUSE OF REPRESENTATIVES January 27, 2023 Mr. Smith of New Jersey 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 refundable credit against income tax for tuition expenses incurred for each qualifying child of the taxpayer in attending public or private elementary or secondary school.