SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Education Tax Deduc-
tion for All Act of 2009’’. 
SEC. 2. DEDUCTION FOR PARENTS HAVING CHILDREN IN 
PUBLIC, PRIVATE, OR HOME SCHOOLS AT 
THE ELEMENTARY OR SECONDARY SCHOOL 
LEVEL. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended 
by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
‘‘SEC. 224. DEDUCTION FOR PARENTS HAVING CHILDREN 
IN PUBLIC, PRIVATE, OR HOME SCHOOLS AT 
THE ELEMENTARY OR SECONDARY SCHOOL 
LEVEL. 
‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an 
individual, there shall be allowed as a deduction, for each 
qualifying student of the taxpayer, an amount equal to 
the applicable percentage of the average public education 
per-pupil expenditure for the applicable State. 
‘‘(b) APPLICABLE PERCENTAGE.—For purposes of 
this section, the term ‘applicable percentage’ means, with 
respect to a qualifying student— 
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‘‘(1) 25 percent if such student is a student at 
a public school for the school year ending in the tax-
payer’s taxable year, and 
‘‘(2) 100 percent if such student is a student at 
any other school (including a home school) for such 
school year. 
‘‘(c) QUALIFYING STUDENT.—For purposes of this 
section, the term ‘qualifying student’ means any qualifying 
child (as defined in section 152(c)) of the taxpayer who 
is a full-time student in any of grades kindergarten 
through grade 12 in any school for the school year ending 
during the taxpayer’s taxable year. 
‘‘(d) APPLICABLE STATE.—For purposes of this sec-
tion, the term ‘applicable State’ means— 
‘‘(1) except as provided in paragraph (2), the 
State in which the school is located, or 
‘‘(2) in the case of a private school, the State 
which includes the principal place of abode described 
in section 152(c)(1)(B). 
‘‘(e) AVERAGE PUBLIC EDUCATION PER-PUPIL EX-
PENDITURE; SCHOOL.—For purposes of this section— 
‘‘(1) AVERAGE PUBLIC EDUCATION PER-PUPIL 
EXPENDITURE.—The term ‘average public education 
per-pupil expenditure’ means, with respect to a 
State, the average per-pupil expenditure (as defined 
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in section 9101(2) of the Elementary and Secondary 
Education Act of 1965 (20 U.S.C. 7801(2)) for such 
State, as determined for the most recent fiscal year 
ending before the close of the school year. 
‘‘(2) SCHOOL.—The term ‘school’ means any 
school (including a home school) if attendance at 
such school satisfies the compulsory attendance re-
quirements of State law. 
‘‘(f) STUDENTS ATTENDING MORE THAN 1 SCHOOL 
DURING SCHOOL YEAR.—In the case of an individual who 
is a student at more than 1 school during a school year, 
this section shall be applied by taking into account— 
‘‘(1) the school that such individual attends 
more than any other school for such year, or 
‘‘(2) if such individual attends 2 or more 
schools in equal amounts (and one of such schools 
would be described in paragraph (1) but for the 
other such schools), then the school in the State 
having the highest average public education per- 
pupil expenditure shall be the school taken into ac-
count under this section.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ITEMIZES DEDUCTIONS.—Subsection (a) of section 
62 of such Code (defining adjusted gross income) is 
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amended by inserting after paragraph (21) the following 
new paragraph: 
‘‘(22) DEDUCTION FOR PARENTS HAVING CHIL-
DREN IN PUBLIC, PRIVATE, OR HOME SCHOOLS AT 
THE
ELEMENTARY
OR
SECONDARY
SCHOOL 
LEVEL.—The deduction allowed by section 224.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by striking the last item and inserting the fol-
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.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to school years ending in taxable 
years beginning after the date of the enactment of this 
Act. 
Æ 
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