,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #ahej  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #g1 #bjac ,mr4   
,cole introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to ext5d = #b ye>s !     
d$uction = exp5ses ( elem5t>y & second>y
 s*ool tea*]s & to all[ su* d$uction )  
respect to home s*ool exp5ses4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,home ,s*ool ,equity ,act = ,tax ,relief
 ( #bjac4  #b4 ,f9d+s ,congress f9ds !  
foll[+3  7#a7 ,ov] #a4e million *ildr51 
or ab\t #c p]c5t ( s*ool-ag$ *ildr51 are
 home s*ool$ 9 ! ,unit$ ,/ates ea* ye>  
accord+ to ,u4,s4 ,dep>tm5t (           
,education's ,national ,c5t] =          
,education ,/ati/ics 7,,nces74  7#b7 ,! 
numb] ( home s*ool$ *ildr5 is increas+ e
 ye>4  7#c7 ,_m home s*ool+ families    
sp5d ?\s&s ( doll>s on books1 supplies1 
& o!r tea*+ mat]ials4  7#d7 ,! m$ian    
am\nt ( money sp5t annually on          
educational mat]ials is ab\t #djj to    

#eii p] home-educat$ /ud5t4  7#e7 ,home 
s*ool$ /ud5ts h almo/ id5tical a*ievem5t
 /ati/ics z /ud5ts :o are products ( !  
public s*ool sy/em4  7#f7 ,home s*ool$  
/ud5ts p]=m at cont9ually high] levels  
on nationaliz$ te/s l ! ,,act & ,,sat4  
7#g7 ,home s*ool+ families are typically
 l>g] ?an ! av]age ,unit$ ,/ates family 
) #c or m *ildr54  7#h7 ,9 _m           
communities1 home s*ool+ is ! only      
alt]native to fail+ public s*ools4  7#i7
 ,home s*ool$ /ud5ts p]=m at            
exceptionally high levels reg>dless (   
level ( regulation1 family income1 &    
/yle ( home s*ool+4  7#aj7 ,home s*ool]s
 are all[$ a tax d$uction = s*ool supply
 exp5ses 9 ! ,/ates :]e home s*ools are 
treat$ z private s*ools1 b are n all[$  
?is d$uction 9 ,/ates :]e home s*ools   
are giv5 a diff]5t designation4  #c4    
,modification ( d$uction = c]ta9 exp5ses
 ( elem5t>y & second>y s*ool tea*]s  7a7
 ,ext5sion ,subp>agraph 7,d7 ( section  
#fb7;a77#b7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ or #bjaa &     

ins]t+ #bjaa1 #bjab1 or #bjac4  7b7     
,home s*ools includ$ ,subp>agraph 7,b7 (
 section #fb7;d77#a7 ( su* ,code is     
am5d$--  7#a7 by /rik+ ,! t]m & ins]t+ !
 foll[+3  ,= purposes ( ?is p>agraph--  
7i7 ,9 g5]al ,! t]m  1 &  7#b7 by add+  
at ! end ! foll[+ new clause3  7ii7     
,home s*ools ,! t]m s*ool includes any  
home s*ool :i* provides elem5t>y or     
second>y education if su* s*ool is      
treat$ z a home s*ool or private s*ool  
"u ,/ate law4  4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ,decemb]   
#ca1 #bjaa4