[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 100 Introduced in Senate (IS)]







111th CONGRESS
  1st Session
                                 S. 100

 To amend the Internal Revenue Code of 1986 to provide a tax deduction 
for itemizers and nonitemizers for expenses relating to home schooling.


_______________________________________________________________________


                   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 provide a tax deduction 
for itemizers and nonitemizers for expenses relating to home schooling.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Home School Opportunities Make 
Education Sound Act of 2009''.

SEC. 2. ITEMIZER DEDUCTION FOR HOME SCHOOL EDUCATION EXPENSES.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended--
            (1) by redesignating section 224 as section 225, and
            (2) by inserting after section 223 the following new 
        section:

``SEC. 224. HOME SCHOOL EDUCATION EXPENSES.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction for the taxable year an amount equal to 
the qualified home school education expenses paid by the taxpayer 
during the taxable year on behalf of each qualifying child of the 
taxpayer.
    ``(b) Maximum Deduction.--The deduction allowed by subsection (a) 
for the taxable year shall not exceed the lesser of--
            ``(1) $500 for any qualifying child of the taxpayer, and
            ``(2) $2,000 in the aggregate for all qualifying children 
        of the taxpayer.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Qualifying child.--The term `qualifying child' has 
        the meaning given to such term in section 24(c).
            ``(2) Qualified home school education expenses.--
                    ``(A) In general.--The term `qualified home school 
                education expenses' means expenses for--
                            ``(i) books, supplies, and other equipment 
                        necessary for a course of instruction in a 
                        classroom environment,
                            ``(ii) academic tutoring,
                            ``(iii) special needs services for 
                        qualifying children with disabilities (within 
                        the meaning of the Americans With Disabilities 
                        Act of 1990), and
                            ``(iv) any computer technology or equipment 
                        (as defined in section 170(e)(6)(F)(i)) or 
                        Internet access and related services, if such 
                        technology, equipment, or services are to be 
                        used by the qualifying child and the qualifying 
                        child's family during any of the years that the 
                        qualifying child is educated in an elementary 
                        or secondary home school (not including 
                        computer equipment designed for sports, games, 
                        or hobbies unless such equipment is primarily 
                        educational in nature),
                in connection with a course of instruction in an 
                elementary or secondary home school.
                    ``(B) Elementary or secondary home school.--The 
                term `elementary or secondary home school' includes any 
                home school that meets the requirements of State law 
                applicable to such home schools and that provides 
                elementary education or secondary education 
                (kindergarten through grade 12), whether or not such 
                home school is deemed a private school for purposes of 
                State law.
    ``(d) Special Rules.--
            ``(1) Denial of double benefit.--Except as provided in 
        paragraphs (2) and (3), no deduction shall be allowed under 
        subsection (a) for any expense for which a deduction or credit 
        is allowed to the taxpayer under any other provision of this 
        chapter.
            ``(2) Adjustment for coverdell education savings account 
        distributions and hope and lifetime learning credits.--The 
        amount of qualified home school education expenses taken into 
        account under subsection (a) with respect to a qualifying child 
        for a taxable year shall be reduced by the sum of--
                    ``(A) the amount of any credit allowed under 
                section 25A with respect to such child for such taxable 
                year, and
                    ``(B) any amounts excludable under section 
                530(d)(2) for such taxable year by reason of the 
                qualified elementary and secondary education expenses 
                (as defined in section 530(b)(3)) of such child for 
                such taxable year.
            ``(3) Adjustment for certain scholarships, etc.--Rules 
        similar to the rules under section 25A(g)(2) shall apply for 
        purposes of this section.
            ``(4) Identification requirement, limitation on taxable 
        year of deduction, etc.--Rules similar to the rules under 
        paragraphs (2), (4), and (5) of section 222(d) shall apply for 
        purposes of this section.''.
    (b) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is 
amended by striking the item relating to section 224 and inserting the 
following new items:

``224. Home school education expenses.
``225. Cross reference.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

SEC. 3. ADDITIONAL STANDARD DEDUCTION FOR HOME SCHOOL EDUCATION 
              EXPENSES FOR NONITEMIZERS.

    (a) In General.--Section 63(c)(1) of the Internal Revenue Code of 
1986 (defining standard deduction) is amended--
            (1) by striking ``and'' at the end of subparagraph (C),
            (2) by striking the period at the end of subparagraph (D) 
        and inserting ``, and'', and
            (3) by adding at the end the following new subparagraph:
                    ``(E) the home school education expenses 
                deduction.''.
    (b) Definition.--Section 63(c) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new paragraph:
            ``(9) Home school education expenses deduction.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the home school education expenses deduction is so much 
                of the amount of the qualified home school education 
                expenses paid by the taxpayer during the taxable year 
                on behalf of each qualifying child of the taxpayer--
                            ``(i) as does not exceed $500 with respect 
                        to each such qualifying child, and
                            ``(ii) as does not exceed $2,000 in the 
                        aggregate with respect to all such qualifying 
                        children.
                    ``(B) Qualifying child; qualified home school 
                education expenses.--For purposes of subparagraph (A)--
                            ``(i) the term `qualifying child' has the 
                        meaning given to such term in section 24(c), 
                        and
                            ``(ii) the term `qualified home school 
                        education expenses' has the meaning given to 
                        such term in section 224(c)(2).
                    ``(C) Special rules.--Rules similar to the rules of 
                section 224(d) shall apply for purposes of this 
                paragraph.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
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