[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 4788 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 4788

    To prohibit States and localities that seek to impede the free 
formation of education pods from receiving Federal emergency education 
 funds, to provide a teacher expense deduction for home educators, and 
                          for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 1, 2020

Mr. Toomey (for himself, Mr. Cramer, Mrs. Loeffler, Mr. Sasse, and Mr. 
    Perdue) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
    To prohibit States and localities that seek to impede the free 
formation of education pods from receiving Federal emergency education 
 funds, to provide a teacher expense deduction for home educators, 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 ``Protect Parent Organized Direction 
of Students Act''.

SEC. 2. PROHIBITION OF FEDERAL FUNDS TO STATES AND LOCALITIES THAT 
              IMPEDE THE FREE FORMATION OF EDUCATION PODS.

    (a) In General.--Notwithstanding any other provision of law, a 
State or locality may not receive Federal emergency education funds 
appropriated to address the threat of the COVID-19 pandemic if the 
State or locality enacts a law after the date of enactment of this Act 
that impedes or otherwise regulates the free formation of educational 
pods, including any of the following:
            (1) Regulating qualifications of adults acting as teachers 
        of educational pods, including certification requirements or 
        registration with the State or locality.
            (2) Requiring registration of educational pods with the 
        State or locality, including submission of a notice of intent 
        to form an educational pod.
            (3) Regulating pay, working conditions, or hour 
        requirements for teachers or students of educational pods.
            (4) Requiring educational pods to get approval for planned 
        curriculum from the State or locality.
            (5) Controlling curriculum or course requirements for 
        educational pods.
            (6) Requiring periodic evaluation of children participating 
        in educational pods.
    (b) Educational Pods.--In this section, the term ``educational 
pod'' means a small group of 3 or more students at the elementary or 
secondary education level, who--
            (1) are from more than 1 family; and
            (2) learn together in person but not in, or on the grounds 
        of, an elementary school or secondary school (as such terms are 
        defined in section 8101 of the Elementary and Secondary 
        Education Act of 1965 (20 U.S.C. 7801)).

SEC. 3. TEACHER EXPENSE DEDUCTION FOR HOME EDUCATORS.

    (a) In General.--In the case of taxable years beginning after 
December 31, 2019, and ending before January 1, 2023, for purposes of 
sections 62(a)(2)(D) and 162 of the Internal Revenue Code of 1986--
            (1) the term ``eligible educator'' shall include an 
        eligible home educator,
            (2) the term ``classroom'' shall include any location where 
        the eligible home educator teaches elementary or secondary 
        school students, and
            (3) any expenses described in clause (i) or (ii) of such 
        section 62(a)(2)(D) shall be treated as if paid or incurred in 
        carrying on a trade or business of the eligible home educator, 
        and as if teaching were the profession of the eligible home 
        educator.
    (b) Eligible Home Educator.--For purposes of this section--
            (1) In general.--The term ``eligible home educator'' for 
        any taxable year means an individual who is a teacher of an 
        education pod (as defined in section 2(b)), a teacher of a 
        micro-school, or a parent teaching the parent's own children, 
        if such individual provides at least 15 hours per week of 
        instruction for each of at least 6 weeks during the taxable 
        year. For purposes of the preceding sentence, an individual is 
        not providing instruction if the individual is solely 
        supervising students who are receiving instruction provided 
        virtually by another person.
            (2) Micro-school.--The term ``micro-school'' means a small 
        group of fewer than 50 students at the elementary or secondary 
        education level, from at least 3 families, in which a teacher 
        provides in-person, personalized learning with close access to 
        the teacher.
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