II 

118TH CONGRESS 

2D SESSION S. 5478 

To amend the Internal Revenue Code of 1986 to increase the deduction 

for certain expenses of elementary and secondary school teachers and 

to allow an equivalent deduction for home educators. 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 11, 2024 

Mr. KENNEDY 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 increase 

the deduction for certain expenses of elementary and 

secondary school teachers and to allow an equivalent 

deduction for home educators. 

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 ‘‘Support Our Edu5 cators Act of 2024’’. 


ssavage on LAPJG3WLY3PROD with BILLS
2 

•S 5478 IS

1 SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF ELIGIBLE 

2 EDUCATORS. 

3 (a) INCREASE IN LIMITATION FOR ELIGIBLE EDU4 CATORS.— 

5 (1) IN GENERAL.—Section 62(a)(2)(D) of the 

6 Internal Revenue Code of 1986 is amended— 

7 (A) by striking ‘‘ELEMENTARY AND SEC8 ONDARY SCHOOL TEACHERS’’ in the heading 

9 and inserting ‘‘ELIGIBLE EDUCATORS’’, and 

10 (B) by striking ‘‘$250’’ and inserting 

11 ‘‘$600’’. 

12 (2) CONFORMING AMENDMENTS.—Section 

13 62(d)(3) of the Internal Revenue Code of 1986 is 

14 amended— 

15 (A) by striking ‘‘2015’’ and inserting 

16 ‘‘2025’’, 

17 (B) by striking ‘‘$250’’ and inserting 

18 ‘‘$600’’, and 

19 (C) by striking ‘‘calendar year 2014’’ and 

20 inserting ‘‘calendar year 2024’’. 

21 (b) APPLICATION TO HOME EDUCATORS.— 

22 (1) DEDUCTION ALLOWED.— 

23 (A) IN GENERAL.—Part VII of subchapter 

24 A of chapter 1 of the Internal Revenue Code of 

25 1986 is amended by redesignating section 224 


ssavage on LAPJG3WLY3PROD with BILLS
3 

•S 5478 IS

1 as section 225 and by inserting after section 

2 223 the following new section: 

3 ‘‘SEC. 224. DEDUCTION FOR CERTAIN EXPENSES OF HOME 

4 EDUCATORS. 

5 ‘‘(a) IN GENERAL.—In the case of an eligible home 

6 educator, there shall be allowed as a deduction an amount 

7 equal to the expenses paid or incurred by the eligible home 

8 educator— 

9 ‘‘(1) by reason of the participation of the eligi10 ble home educator in courses related to— 

11 ‘‘(A) the curriculum in which the eligible 

12 home educator provides instruction, or 

13 ‘‘(B) such eligible educator’s children, and 

14 ‘‘(2) in connection with books, supplies (other 

15 than nonathletic supplies for courses of instruction 

16 in health or physical education), computer equip17 ment (including related software and services) and 

18 other equipment, and supplementary materials used 

19 by the eligible home educator at the location where 

20 the educator teaches such individual’s children. 

21 ‘‘(b) LIMITATION.—The amount allowed as a deduc22 tion under this section for any taxable year shall not ex23 ceed the amount in effect under section 62(a)(2)(D). 

24 ‘‘(c) ELIGIBLE HOME EDUCATOR.—For purposes of 

25 this section, the term ‘eligible home educator’ means any 


ssavage on LAPJG3WLY3PROD with BILLS
4 

•S 5478 IS

1 individual who teaches such individual’s children at a 

2 home school which— 

3 ‘‘(1) provides elementary or secondary edu4 cation (kindergarten through grade 12), as deter5 mined under State law, and 

6 ‘‘(2) is treated as a home school or a private 

7 school under State law.’’. 

8 (B) CLERICAL AMENDMENT.—The table of 

9 sections for part VII of subchapter A of chapter 

10 1 of such Code is amended by redesignating the 

11 item relating to section 224 as relating to sec12 tion 225 and by inserting after the item relat13 ing to section 223 the following new item: 

‘‘Sec. 224. Deduction for certain expenses of home educators.’’. 

14 (2) DEDUCTION ALLOWED IN COMPUTING AD15 JUSTED GROSS INCOME.—Section 62(a) of the Inter16 nal Revenue Code of 1986 is amended by inserting 

17 after paragraph (21) the following new paragraph: 

18 ‘‘(22) EXPENSES OF HOME EDUCATORS.—The 

19 deduction allowed by section 224.’’. 

20 (c) EFFECTIVE DATE.—The amendments made by 

21 this section shall apply to taxable years beginning after 

22 December 31, 2024. 

Æ 


ssavage on LAPJG3WLY3PROD with BILLS