[Congressional Record Volume 171, Number 113 (Monday, June 30, 2025)]
[Senate]
[Page S4122]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  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.
                                 ______