Title: Home Educators are Teachers Act of 2021
Policy area: Taxation

Summary:
Home Educators are Teachers Act of 2021
This bill expands the tax deduction for certain expenses of elementary and secondary school teachers to include home school teachers and home schooling expenses.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5284 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 5284

 To amend the Internal Revenue Code of 1986 to include home-schooling 
  supplies in the educator expense deduction, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 17, 2021

  Mr. Norman (for himself, Mr. Biggs, Mr. Budd, Mr. Buck, Mr. Brooks, 
Mrs. Wagner, Mrs. Miller of Illinois, Mr. Gohmert, Mr. Bishop of North 
   Carolina, Mr. Duncan, Mr. Perry, Mr. Webster of Florida, and Mrs. 
   Boebert) 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 include home-schooling 
  supplies in the educator expense deduction, and for other purposes.

    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 ``Home Educators are Teachers Act of 
2021''.

SEC. 2. HOME-SCHOOL EDUCATORS AND HOME-SCHOOLING EXPENSES INCLUDED AS 
              PART OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND 
              SECONDARY SCHOOL TEACHERS.

    (a) In General.--Section 62 of the Internal Revenue Code of 1986 is 
amended--
            (1) in subsection (a)(2)(D), by inserting ``or home'' after 
        ``in the classroom''; and
            (2) in subsection (d), by inserting ``or home'' after ``in 
        a school''.
    (b) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years beginning after December 31, 2021.

SEC. 3. INFLATION ADJUSTMENT FOR DEDUCTION FOR CERTAIN EXPENSES OF 
              ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    (a) In General.--Section 62(d)(3) of the Internal Revenue Code of 
1986 is amended--
            (1) by striking ``2015'' and inserting ``2023''; and
            (2) by striking ``calendar year 2014'' and inserting 
        ``calendar year 2022''.
    (b) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years beginning after December 31, 2021.

SEC. 4. REGULATIONS OR GUIDANCE CLARIFYING APPLICATION OF DEDUCTION FOR 
              CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL 
              TEACHERS.

    Not later than 90 days after the date of the enactment of this Act, 
the Secretary of the Treasury (or the Secretary's delegate) shall by 
regulation or other guidance clarify that individuals who provide home-
school education are eligible educators for purposes of the educator 
expense deduction described in section 62(a)(2)(D) of the Internal 
Revenue Code of 1986, and such individuals may deduct home-schooling 
expenses under such section.
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