,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #ahej  ,,in ,,the ,,house ,,of  
,,representatives  ,may #g1 #bjac ,mr4  
,cole introduced the following bill2    
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 extend for #b years the deduction for  
expenses of elementary and secondary    
school teachers and to allow such       
deduction with respect to home school   
expenses4  #a4 ,short title ,this ,act  
may be cited as the ,home ,school       
,equity ,act for ,tax ,relief of #bjac4 
#b4 ,findings ,congress finds the       
following3  7#a7 ,over #a4e million     
children1 or about #c percent of        
school-aged children1 are home schooled 
in the ,united ,states each year        
according to ,u4,s4 ,department of      
,education's ,national ,center for      
,education ,statistics 7,,nces74  7#b7  
,the number of home schooled children is
 increasing every year4  7#c7 ,many home
 schooling families spend thousands of  

dollars on books1 supplies1 and other   
teaching materials4  7#d7 ,the median   
amount of money spent annually on       
educational materials is about #djj to  
#eii per home-educated student4  7#e7   
,home schooled students have almost     
identical achievement statistics as     
students who are products of the public 
school system4  7#f7 ,home schooled     
students perform at continually higher  
levels on nationalized tests like the   
,,act and ,,sat4  7#g7 ,home schooling  
families are typically larger than the  
average ,united ,states family with #c  
or more children4  7#h7 ,in many        
communities1 home schooling is the only 
alternative to failing public schools4  
7#i7 ,home schooled students perform at 
exceptionally high levels regardless of 
level of regulation1 family income1 and 
style of home schooling4  7#aj7 ,home   
schoolers are allowed a tax deduction   
for school supply expenses in the       
,states where home schools are treated  
as private schools1 but are not allowed 

this deduction in ,states where home    
schools are given a different           
designation4  #c4 ,modification of      
deduction for certain expenses of       
elementary and secondary school teachers
  7a7 ,extension ,subparagraph 7,d7 of  
section #fb7;a77#b7 of the ,internal    
,revenue ,code of #aihf is amended by   
striking or #bjaa and inserting #bjaa1  
#bjab1 or #bjac4  7b7 ,home schools     
included ,subparagraph 7,b7 of section  
#fb7;d77#a7 of such ,code is amended--  
7#a7 by striking ,the term and inserting
 the following3  ,for purposes of this  
paragraph-- 7i7 ,in general ,the term  1
 and  7#b7 by adding at the end the     
following new clause3  7ii7 ,home       
schools ,the term school includes any   
home school which provides elementary or
 secondary education if such school is  
treated as a home school or private     
school under ,state law4  4  7c7        
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    

#bjaa4