S. 101Senate111th Congress (2009-2011)In Committee

A bill to amend the Internal Revenue Code of 1986 to allow expenses relating to all home schools to be qualified education expenses for purposes of a Coverdell education savings account.

Introduced January 6, 2009

Legislative Activity

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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

January 6, 2009

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SenateIntro Referral

Introduced in Senate

January 6, 2009

SenateIntro Referral

Read twice and referred to the Committee on Finance.

January 6, 2009

Floor Debate

3 members

What members said about S. 101 on the floor

3 Republicans
Todd Tiahrt
Rep. Todd TiahrtR-KS-4 · Feb 25, 2009

Madam Speaker, in accordance with the February 2008 New Republican Earmark Standards Guidance, I submit the following in regards to the Fiscal Year 2009 Labor, Health and Human Services, and…

Ralph M. Hall
Rep. Ralph M. HallR-TX-4 · Jul 15, 2009

Madam Speaker, pursuant to the Republican Leadership standards on earmarks, I am submitting the following information regarding earmarks I received as part of H.R. 3183, Energy and Water…

Todd Tiahrt
Rep. Todd TiahrtR-KS-4 · Jul 15, 2009

Madam Speaker, in accordance with the February 2008 New Republican Earmark Standards Guidance, I submit the following in regards to H.R. 3183, the Fiscal Year 2010 Energy and Water Development…

Tom Cole
Rep. Tom ColeR-OK-4 · Feb 25, 2009

Madam Speaker, pursuant to the House Republican standards on earmarks, I am submitting the following information regarding earmarks I received as part of H.R. 1105, FY2009 Omnibus Appropriations Act:…

Todd Tiahrt
Rep. Todd TiahrtR-KS-4 · Mar 19, 2009

Madam Speaker, in accordance with the February 2008 New Republican Earmark Standards Guidance, I submit the following in regards to the Fiscal Year 2009 Omnibus Appropriations Act found in

Bill Text

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Introduced in SenateIssued January 6, 2009

II

111th CONGRESS

1st Session

S. 101

IN THE SENATE OF THE UNITED STATES

January 6, 2009

Mr. Vitter introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to allow expenses relating to all home schools to be qualified education expenses for purposes of a Coverdell education savings account.

1.

Allowance of home school expenses as qualified education expenses for purposes of a Coverdell education savings account

(a)

In general

Paragraph (3) of section 530(b) of the Internal Revenue Code of 1986 (relating to qualified elementary and secondary education expenses) is amended by adding at the end the following new subparagraph:

(C)

Private school

For purposes of this section, the term private school includes any home school that meets the requirements of State law applicable to such home schools, whether or not such school is deemed a private school for purposes of State law.

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2008.