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  <bill>
    <number>100</number>
    <updateDate>2023-01-11T13:28:55Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:28:55Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <type>S</type>
    <introducedDate>2015-01-07</introducedDate>
    <congress>114</congress>
    <committees>
      <item>
        <systemCode>ssfi00</systemCode>
        <name>Finance Committee</name>
        <chamber>Senate</chamber>
        <type>Standing</type>
        <activities>
          <item>
            <name>Referred to</name>
            <date>2015-01-07T22:38:51Z</date>
          </item>
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    </committees>
    <actions>
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        <actionDate>2015-01-07</actionDate>
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            <systemCode>ssfi00</systemCode>
            <name>Finance Committee</name>
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        <sourceSystem>
          <name>Senate</name>
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        <text>Read twice and referred to the Committee on Finance.</text>
        <type>IntroReferral</type>
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      <item>
        <actionDate>2015-01-07</actionDate>
        <text>Introduced in Senate</text>
        <type>IntroReferral</type>
        <actionCode>10000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
      <item>
        <bioguideId>V000127</bioguideId>
        <fullName>Sen. Vitter, David [R-LA]</fullName>
        <firstName>David</firstName>
        <lastName>Vitter</lastName>
        <party>R</party>
        <state>LA</state>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Elementary and secondary education</name>
        </item>
        <item>
          <name>Income tax deductions</name>
        </item>
        <item>
          <name>Teaching, teachers, curricula</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2015-01-07</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2015-01-20T22:33:05Z</updateDate>
        <text><![CDATA[ <p><strong>Home School Opportunities Make Education Sound Act of 2015</strong></p> <p>Amends the Internal Revenue Code to allow all taxpayers, including taxpayers who do not itemize their deductions, a tax deduction for expenses relating to the home schooling of their children at the elementary or secondary school level.</p>]]></text>
      </summary>
    </summaries>
    <title>Home School Opportunities Make Education Sound Act of 2015</title>
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      <item>
        <titleType>Display Title</titleType>
        <title>Home School Opportunities Make Education Sound Act of 2015</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to provide a tax deduction for itemizers and nonitemizers for expenses relating to home schooling.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Home School Opportunities Make Education Sound Act of 2015</title>
      </item>
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        <type>Introduced in Senate</type>
        <date>2015-01-07T05:00:00Z</date>
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    <latestAction>
      <actionDate>2015-01-07</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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