,,ii #aacth ,,congress #ast ,session ,s4 #hg ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,january #bc 7legislative day1 ,january #c71 #bjac ,mr4 ,vitter introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide a tax deduction for itemizers and nonitemizers for expenses relating to home schooling4 #a4 ,short title ,this ,act may be cited as the ,home ,school ,opportunities ,make ,education ,sound ,act of #bjac4 #b4 ,itemizer deduction for home school education expenses 7a7 ,in general ,part ,,vii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by redesignating section #bbd as section #bbe1 and 7#b7 by inserting after section #bbc the following new section3 #bbd4 ,home school education expenses 7a7 ,allowance of deduction ,in the case of an individual1 there shall be allowed as a deduction for the taxable year an amount equal to the qualified home school education expenses paid by the taxpayer during the taxable year on behalf of each qualifying child of the taxpayer4 7b7 ,maximum deduction ,the deduction allowed by subsection 7a7 for the taxable year shall not exceed the lesser of-- 7#a7 #ejj for any qualifying child of the taxpayer1 and 7#b7 #b1jjj in the aggregate for all qualifying children of the taxpayer4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,qualifying child ,the term qualifying child has the meaning given to such term in section #bd7;c74 7#b7 ,qualified home school education expenses 7,a7 ,in general ,the term qualified home school education expenses means expenses for-- 7i7 books1 supplies1 and other equipment necessary for a course of instruction in a classroom environment1 7ii7 academic tutoring1 7iii7 special needs services for qualifying children with disabilities 7within the meaning of the ,americans ,with ,disabilities ,act of #aiij71 and 7iv7 any computer technology or equipment 7as defined in section #agj7;e77#f77;,f77i77 or ,internet access and related services1 if such technology1 equipment1 or services are to be used by the qualifying child and the qualifying child's family during any of the years that the qualifying child is educated in an elementary or secondary home school 7not including computer equipment designed for sports1 games1 or hobbies unless such equipment is primarily educational in nature71 in connection with a course of instruction in an elementary or secondary home school4 7,b7 ,elementary or secondary home school ,the term elementary or secondary home school includes any home school that meets the requirements of ,state law applicable to such home schools and that provides elementary education or secondary education 7kindergarten through grade #ab71 whether or not such home school is deemed a private school for purposes of ,state law4 7d7 ,special rules 7#a7 ,denial of double benefit ,except as provided in paragraphs 7#b7 and 7#c71 no deduction shall be allowed under subsection 7a7 for any expense for which a deduction or credit is allowed to the taxpayer under any other provision of this chapter4 7#b7 ,adjustment for ,coverdell education savings account distributions and ,hope and ,lifetime ,learning ,credits ,the amount of qualified home school education expenses taken into account under subsection 7a7 with respect to a qualifying child for a taxable year shall be reduced by the sum of-- 7,a7 the amount of any credit allowed under section #be;,a with respect to such child for such taxable year1 and 7,b7 any amounts excludable under section #ecj7;d77#b7 for such taxable year by reason of the qualified elementary and secondary education expenses 7as defined in section #ecj7;b77#c77 of such child for such taxable year4 7#c7 ,adjustment for certain scholarships1 etc ,rules similar to the rules under section #be;,a7g77#b7 shall apply for purposes of this section4 7#d7 ,identification requirement1 limitation on taxable year of deduction1 etc ,rules similar to the rules under paragraphs 7#b71 7#d71 and 7#e7 of section #bbb7;d7 shall apply for purposes of this section4 4 7b7 ,clerical amendment ,the table of sections for part ,,vii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by striking the item relating to section #bbd and inserting the following new items3 8#bbd4 ,home school education expenses4 #bbe4 ,cross reference44 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjab4 #c4 ,additional standard deduction for home school education expenses for nonitemizers 7a7 ,in general ,section #fc7;c77#a7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking and at the end of subparagraph 7,d71 7#b7 by striking the period at the end of subparagraph 7,e7 and inserting 1 and1 and 7#c7 by adding at the end the following new subparagraph3 7,f7 the home school education expenses deduction4 4 7b7 ,definition ,section #fc7;c7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#aj7 ,home school education expenses deduction 7,a7 ,in general ,for purposes of paragraph 7#a71 the home school education expenses deduction is so much of the amount of the qualified home school education expenses paid by the taxpayer during the taxable year on behalf of each qualifying child of the taxpayer-- 7i7 as does not exceed #ejj with respect to each such qualifying child1 and 7ii7 as does not exceed #b1jjj in the aggregate with respect to all such qualifying children4 7,b7 ,qualifying child2 qualified home school education expenses ,for purposes of subparagraph 7,a7-- 7i7 the term qualifying child has the meaning given to such term in section #bd7;c71 and 7ii7 the term qualified home school education expenses has the meaning given to such term in section #bbd7;c77#b74 7,c7 ,special rules ,rules similar to the rules of section #bbd7;d7 shall apply for purposes of this paragraph4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjab4