II 

116TH CONGRESS 

2D SESSION S. 4788 

To prohibit States and localities that seek to impede the free formation 

of education pods from receiving Federal emergency education funds, 

to provide a teacher expense deduction for home educators, and for 

other purposes. 

IN THE SENATE OF THE UNITED STATES 

OCTOBER 1, 2020 

Mr. TOOMEY (for himself, Mr. CRAMER, Mrs. LOEFFLER, Mr. SASSE, and Mr. 

PERDUE) introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To prohibit States and localities that seek to impede the 

free formation of education pods from receiving Federal 

emergency education funds, to provide a teacher expense 

deduction for home educators, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Protect Parent Orga5 nized Direction of Students Act’’. 


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•S 4788 IS

1 SEC. 2. PROHIBITION OF FEDERAL FUNDS TO STATES AND 

2 LOCALITIES THAT IMPEDE THE FREE FORMA3 TION OF EDUCATION PODS. 

4 (a) IN GENERAL.—Notwithstanding any other provi5 sion of law, a State or locality may not receive Federal 

6 emergency education funds appropriated to address the 

7 threat of the COVID–19 pandemic if the State or locality 

8 enacts a law after the date of enactment of this Act that 

9 impedes or otherwise regulates the free formation of edu10 cational pods, including any of the following: 

11 (1) Regulating qualifications of adults acting as 

12 teachers of educational pods, including certification 

13 requirements or registration with the State or local14 ity. 

15 (2) Requiring registration of educational pods 

16 with the State or locality, including submission of a 

17 notice of intent to form an educational pod. 

18 (3) Regulating pay, working conditions, or hour 

19 requirements for teachers or students of educational 

20 pods. 

21 (4) Requiring educational pods to get approval 

22 for planned curriculum from the State or locality. 

23 (5) Controlling curriculum or course require24 ments for educational pods. 

25 (6) Requiring periodic evaluation of children 

26 participating in educational pods. 


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•S 4788 IS

1 (b) EDUCATIONAL PODS.—In this section, the term 

2 ‘‘educational pod’’ means a small group of 3 or more stu3 dents at the elementary or secondary education level, 

4 who— 

5 (1) are from more than 1 family; and 

6 (2) learn together in person but not in, or on 

7 the grounds of, an elementary school or secondary 

8 school (as such terms are defined in section 8101 of 

9 the Elementary and Secondary Education Act of 

10 1965 (20 U.S.C. 7801)). 

11 SEC. 3. TEACHER EXPENSE DEDUCTION FOR HOME EDU12 CATORS. 

13 (a) IN GENERAL.—In the case of taxable years begin14 ning after December 31, 2019, and ending before January 

15 1, 2023, for purposes of sections 62(a)(2)(D) and 162 of 

16 the Internal Revenue Code of 1986— 

17 (1) the term ‘‘eligible educator’’ shall include an 

18 eligible home educator, 

19 (2) the term ‘‘classroom’’ shall include any loca20 tion where the eligible home educator teaches ele21 mentary or secondary school students, and 

22 (3) any expenses described in clause (i) or (ii) 

23 of such section 62(a)(2)(D) shall be treated as if 

24 paid or incurred in carrying on a trade or business 


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•S 4788 IS

1 of the eligible home educator, and as if teaching 

2 were the profession of the eligible home educator. 

3 (b) ELIGIBLE HOME EDUCATOR.—For purposes of 

4 this section— 

5 (1) IN GENERAL.—The term ‘‘eligible home ed6 ucator’’ for any taxable year means an individual 

7 who is a teacher of an education pod (as defined in 

8 section 2(b)), a teacher of a micro-school, or a par9 ent teaching the parent’s own children, if such indi10 vidual provides at least 15 hours per week of in11 struction for each of at least 6 weeks during the tax12 able year. For purposes of the preceding sentence, 

13 an individual is not providing instruction if the indi14 vidual is solely supervising students who are receiv15 ing instruction provided virtually by another person. 

16 (2) MICRO-SCHOOL.—The term ‘‘micro-school’’ 

17 means a small group of fewer than 50 students at 

18 the elementary or secondary education level, from at 

19 least 3 families, in which a teacher provides in-per20 son, personalized learning with close access to the 

21 teacher. 

Æ 


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