To amend the Internal Revenue Code of 1986 to provide a deduction for expenses of home educators.

SA 2775. Mr. KENNEDY submitted an amendment intended to be proposed
by him to the bill H.R. 1, to provide for reconciliation pursuant to
title II of H. Con. Res. 14; which was ordered to lie on the table; as
follows:

At the appropriate place, insert the following:

SEC. _____. DEDUCTION FOR CERTAIN EXPENSES OF ELIGIBLE
EDUCATORS.

(a) Increase in Limitation for Eligible Educators.--
(1) In general.--Section 62(a)(2)(D) is amended--
(A) by striking ``elementary and secondary school
teachers'' in the heading and inserting ``eligible
educators'', and
(B) by striking ``$250'' and inserting ``$600''.
(2) Conforming amendments.--Section 62(d)(3) is amended--
(A) by striking ``2015'' and inserting ``2025'',
(B) by striking ``$250'' and inserting ``$600'', and
(C) by striking ``calendar year 2014'' and inserting
``calendar year 2024''.
(b) Application to Home Educators.--
(1) Deduction allowed.--
(A) In general.--Part VII of subchapter A of chapter 1, as
amended by sections 70201 and 70202, is further amended by
redesignating section 226 as section 227 and by inserting
after section 225 the following new section:

``SEC. 226. DEDUCTION FOR CERTAIN EXPENSES OF HOME EDUCATORS.

``(a) In General.--In the case of an eligible home
educator, there shall be allowed as a deduction an amount
equal to the expenses paid or incurred by the eligible home
educator--
``(1) by reason of the participation of the eligible home
educator in courses related to--
``(A) the curriculum in which the eligible home educator
provides instruction, or
``(B) such eligible educator's children, and
``(2) in connection with books, supplies (other than
nonathletic supplies for courses of instruction in health or
physical education), computer equipment (including related
software and services) and other equipment, and supplementary
materials used by the eligible home educator at the location
where the educator teaches such individual's children.
``(b) Limitation.--The amount allowed as a deduction under
this section for any taxable year shall not exceed the amount
in effect under section 62(a)(2)(D).
``(c) Eligible Home Educator.--For purposes of this
section, the term `eligible home educator' means any
individual who teaches such individual's children at a home
school which--
``(1) provides elementary or secondary education
(kindergarten through grade 12), as determined under State
law, and
``(2) is treated as a home school or a private school under
State law.''.
(B) Clerical amendment.--The table of sections for part VII
of subchapter A of chapter 1, as amended by sections 70201
and 70202, is further amended by redesignating the item
relating to section 226 as relating to section 227 and by
inserting after the item relating to section 225 the
following new item:

``Sec. 226. Deduction for certain expenses of home educators.''.
(2) Deduction allowed in computing adjusted gross income.--
Section 62(a) of the Internal Revenue Code of 1986 is amended
by inserting after paragraph (21) the following new
paragraph:
``(22) Expenses of home educators.--The deduction allowed
by section 226.''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2024.
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