S 94
112th CONGRESS
1st Session
S. 94
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 25 (legislative day, January 5), 2011
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 2011'.
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 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,
`(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.
`(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.
(c) Effective Date- The amendments made by this section shall apply
to taxable years beginning after December 31, 2010.
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
is amended--
(1) by striking `and' at the end of subparagraph (D),
(2) by striking the period at the end of subparagraph (E) and inserting
`, and', and
(3) by adding at the end the following new subparagraph:
`(F) 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:
`(10) 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, 2010.
END
