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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 5478 Introduced in Senate (IS)]

<DOC>

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.

    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 ``Support Our Educators Act of 2024''.

SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF ELIGIBLE EDUCATORS.

    (a) Increase in Limitation for Eligible Educators.--
            (1) In general.--Section 62(a)(2)(D) of the Internal 
        Revenue Code of 1986 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) of the 
        Internal Revenue Code of 1986 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 of the Internal Revenue Code of 1986 is 
                amended by redesignating section 224 as section 225 and 
                by inserting after section 223 the following new 
                section:

``SEC. 224. 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 of such Code is 
                amended by redesignating the item relating to section 
                224 as relating to section 225 and by inserting after 
                the item relating to section 223 the following new 
                item:

``Sec. 224. 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 224.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2024.
                                 <all>
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