I 

111TH CONGRESS 

2D SESSION H. R. 6287 

To amend the Internal Revenue Code of 1986 to extend for 1 year the 

deduction for expenses of elementary and secondary school teachers and 

to allow such deduction with respect to home school expenses. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 29, 2010 

Mr. COLE introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

for 1 year the deduction for expenses of elementary 

and secondary school teachers and to allow such deduction with respect to home school expenses. 

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 ‘‘Home School Equity 

5 Act for Tax Relief of 2010’’. 

6 SEC. 2. FINDINGS. 

7 Congress finds the following: 


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1 (1) Over 1.5 million children, or about 3 per2 cent of school-aged children, are home schooled in 

3 the United States each year according to U.S. De4 partment of Education’s National Center for Edu5 cation Statistics (NCES). 

6 (2) The number of home schooled children is in7 creasing every year. 

8 (3) Many home schooling families spend thou9 sands of dollars on books, supplies, and other teach10 ing materials. 

11 (4) The median amount of money spent annu12 ally on educational materials is about $400 to $599 

13 per home-educated student. 

14 (5) Home schooled students have almost iden15 tical achievement statistics as students who are 

16 products of the public school system. 

17 (6) Home schooled students perform at contin18 ually higher levels on nationalized tests like the ACT 

19 and SAT. 

20 (7) Home schooling families are typically larger 

21 than the average United States family with 3 or 

22 more children. 

23 (8) In many communities, home schooling is the 

24 only alternative to failing public schools. 


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1 (9) Home school students perform at exception2 ally high levels regardless of level of regulation, fam3 ily income, and style of home schooling. 

4 (10) Home schoolers are allowed a tax deduc5 tion for school supply expenses in the States where 

6 home schools are treated as private schools, but are 

7 not allowed this deduction in States where home 

8 schools are given a different designation. 

9 SEC. 3. MODIFICATION OF DEDUCTION FOR CERTAIN EX10 PENSES OF ELEMENTARY AND SECONDARY 

11 SCHOOL TEACHERS. 

12 (a) EXTENSION.—Subparagraph (D) of section 

13 62(a)(2) of the Internal Revenue Code of 1986 is amended 

14 by striking ‘‘or 2009’’ and inserting ‘‘2009, or 2010’’. 

15 (b) HOME SCHOOLS INCLUDED.—Subparagraph (B) 

16 of section 62(d)(1) of such Code is amended— 

17 (1) by striking ‘‘The term’’ and inserting the 

18 following: ‘‘For purposes of this paragraph— 

19 ‘‘(i) IN GENERAL.—The term’’, and 

20 (2) by adding at the end the following new 

21 clause: 

22 ‘‘(ii) HOME SCHOOLS.—The term 

23 ‘school’ includes any home school which 

24 provides elementary or secondary education 


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1 if such school is treated as a home school 

2 or private school under State law.’’. 

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

4 this section shall apply to taxable years beginning after 

5 December 31, 2009. 

Æ 


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