You use IRS form 8863 (get the form and instructions here) to claim the American Opportunity Tax Credit, which is based on qualified college expenses that you pay for yourself, your spouse or a dependent for whom you claim an exemption on your tax return.
This bill was intended to clarify that families of kidnapped children (but only those abducted by strangers) could continue to claim the dependency exemption, child tax credit and the earned income tax credit (EITC).