Bill Summary
This bill, titled the "Home Educators are Teachers Act of 2020", aims to amend the Internal Revenue Code of 1986 to allow home-schooling expenses to be included in the educator expense deduction. This means that individuals who provide home-school education would be eligible for a tax deduction for their expenses related to teaching, similar to how traditional classroom teachers are eligible. The bill also includes an inflation adjustment for this deduction and requires the Secretary of the Treasury to provide clarification and guidance on the eligibility of home-school educators for this deduction. These changes would apply to taxable years beginning after December 31, 2019.
Possible Impacts
1. This legislation could positively affect homeschooling families by allowing them to deduct homeschooling expenses on their taxes, saving them money and recognizing the value of their educational efforts.
2. The legislation could negatively affect public school teachers by potentially reducing the amount they can deduct for classroom expenses, as the deduction is now extended to include homeschooling expenses.
3. The legislation could potentially create confusion and complications for the IRS and taxpayers as they navigate the new regulations and guidelines for deducting homeschooling expenses.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8614 Introduced in House (IH)]
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116th CONGRESS
2d Session
H. R. 8614
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
October 16, 2020
Mr. Norman 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
2020''.
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, 2019.
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 ``2021'', and
(2) by striking ``calendar year 2014'' and inserting
``calendar year 2020''.
(b) Effective Date.--The amendments made by this section shall
apply with respect to taxable years beginning after December 31, 2019.
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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