“ Qualified tuition and related expenses.—The term `qualified tuition and related expenses' has the meaning given such term by section 25A (f) . Such expenses shall be reduced in the same manner as under section 25A (g) (2) . `` (2) Identification requirement.—No deduction shall be allowed under subsection (a) to a taxpayer with respect to the qualified tuition and related expenses of an individual unless the taxpayer includes the name and taxpayer identification number of the individual on the return of tax for the taxable year. ”

“ Qualified Public Educational Facilities.—Section 142 (relating to exempt facility bond) is amended by adding at the end the following new subsection: `` (k) Qualified Public Educational Facilities.— `` (1) In general.—For purposes of subsection (a) (13) , the term `qualified public educational facility' means any school facility which is— `` (A) part of a public elementary school or a public secondary school, and `` (B) owned by a private, for-profit corporation pursuant to a public-private partnership agreement with a State or local educational agency described in paragraph (2) . ”