I 

111TH CONGRESS 

1ST SESSION H. R. 2605 

To amend the Internal Revenue Code of 1986 to allow individuals with 

children attending an elementary or secondary school a deduction for 

each child attending a public school equal to 25 percent of the State’s 

average per pupil public education spending and, for each child attending 

a private or home school, a deduction equal to 100 percent of such 

average. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 21, 2009 

Mr. HOEKSTRA (for himself and Mr. LAMBORN) 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 allow individuals with children attending an elementary or secondary school a deduction for each child attending a 

public school equal to 25 percent of the State’s average 

per pupil public education spending and, for each child 

attending a private or home school, a deduction equal 

to 100 percent of such average. 

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


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Education Tax Deduc3 tion for All Act of 2009’’. 

4 SEC. 2. DEDUCTION FOR PARENTS HAVING CHILDREN IN 

5 PUBLIC, PRIVATE, OR HOME SCHOOLS AT 

6 THE ELEMENTARY OR SECONDARY SCHOOL 

7 LEVEL. 

8 (a) IN GENERAL.—Part VII of subchapter B of chap9 ter 1 of the Internal Revenue Code of 1986 (relating to 

10 additional itemized deductions for individuals) is amended 

11 by redesignating section 224 as section 225 and by insert12 ing after section 223 the following new section: 

13 ‘‘SEC. 224. DEDUCTION FOR PARENTS HAVING CHILDREN 

14 IN PUBLIC, PRIVATE, OR HOME SCHOOLS AT 

15 THE ELEMENTARY OR SECONDARY SCHOOL 

16 LEVEL. 

17 ‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an 

18 individual, there shall be allowed as a deduction, for each 

19 qualifying student of the taxpayer, an amount equal to 

20 the applicable percentage of the average public education 

21 per-pupil expenditure for the applicable State. 

22 ‘‘(b) APPLICABLE PERCENTAGE.—For purposes of 

23 this section, the term ‘applicable percentage’ means, with 

24 respect to a qualifying student— 


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1 ‘‘(1) 25 percent if such student is a student at 

2 a public school for the school year ending in the tax3 payer’s taxable year, and 

4 ‘‘(2) 100 percent if such student is a student at 

5 any other school (including a home school) for such 

6 school year. 

7 ‘‘(c) QUALIFYING STUDENT.—For purposes of this 

8 section, the term ‘qualifying student’ means any qualifying 

9 child (as defined in section 152(c)) of the taxpayer who 

10 is a full-time student in any of grades kindergarten 

11 through grade 12 in any school for the school year ending 

12 during the taxpayer’s taxable year. 

13 ‘‘(d) APPLICABLE STATE.—For purposes of this sec14 tion, the term ‘applicable State’ means— 

15 ‘‘(1) except as provided in paragraph (2), the 

16 State in which the school is located, or 

17 ‘‘(2) in the case of a private school, the State 

18 which includes the principal place of abode described 

19 in section 152(c)(1)(B). 

20 ‘‘(e) AVERAGE PUBLIC EDUCATION PER-PUPIL EX21 PENDITURE; SCHOOL.—For purposes of this section— 

22 ‘‘(1) AVERAGE PUBLIC EDUCATION PER-PUPIL

23 EXPENDITURE.—The term ‘average public education 

24 per-pupil expenditure’ means, with respect to a 

25 State, the average per-pupil expenditure (as defined 


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1 in section 9101(2) of the Elementary and Secondary 

2 Education Act of 1965 (20 U.S.C. 7801(2)) for such 

3 State, as determined for the most recent fiscal year 

4 ending before the close of the school year. 

5 ‘‘(2) SCHOOL.—The term ‘school’ means any 

6 school (including a home school) if attendance at 

7 such school satisfies the compulsory attendance re8 quirements of State law. 

9 ‘‘(f) STUDENTS ATTENDING MORE THAN 1 SCHOOL

10 DURING SCHOOL YEAR.—In the case of an individual who 

11 is a student at more than 1 school during a school year, 

12 this section shall be applied by taking into account— 

13 ‘‘(1) the school that such individual attends 

14 more than any other school for such year, or 

15 ‘‘(2) if such individual attends 2 or more 

16 schools in equal amounts (and one of such schools 

17 would be described in paragraph (1) but for the 

18 other such schools), then the school in the State 

19 having the highest average public education per20 pupil expenditure shall be the school taken into ac21 count under this section.’’. 

22 (b) DEDUCTION ALLOWED WHETHER OR NOT TAX23 PAYER ITEMIZES DEDUCTIONS.—Subsection (a) of section 

24 62 of such Code (defining adjusted gross income) is 


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1 amended by inserting after paragraph (21) the following 

2 new paragraph: 

3 ‘‘(22) DEDUCTION FOR PARENTS HAVING CHIL4 DREN IN PUBLIC, PRIVATE, OR HOME SCHOOLS AT

5 THE ELEMENTARY OR SECONDARY SCHOOL

6 LEVEL.—The deduction allowed by section 224.’’. 

7 (c) CLERICAL AMENDMENT.—The table of sections 

8 for part VII of subchapter B of chapter 1 of such Code 

9 is amended by striking the last item and inserting the fol10 lowing new items: 

‘‘Sec. 224. Deduction for parents having children in public, private, or home 

schools at the elementary or secondary school level. 

‘‘Sec. 225. Cross reference.’’. 

11 (d) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to school years ending in taxable 

13 years beginning after the date of the enactment of this 

14 Act. 

Æ 


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