,i #aafth ,,congress #ast ,session ,h4 ,r4 #gdj ,,in ,,the ,,house ,,of ,,representatives ,january #bd1 #bjai,mr4 ,wilson of ,south ,carolina 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 expand school choice opportunities for children of active duty members of the ,armed ,forces of the ,united ,states4 #a4 ,short ,title ,this ,act may be cited as the ,military ,child ,educational ,freedom ,act4 #b4 ,special rule for home schools of active duty military 7a7 ,in general ,section #ecj7;b77#c7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,d7 ,special rule for home schools of active duty members of the ,armed ,forces of the ,united ,states ,for purposes of clauses 7i7 and 7iii7 of subparagraph 7,a71 if either the taxpayer or the spouse of the taxpayer is serving on extended active duty 7within the meaning of section #cb7;c77#d77 in the ,armed ,forces of the ,united ,states at the time the expense is incurred1 the terms public1 private1 or religious school and school shall include any home school which provides elementary or secondary education if such school is treated under ,state law as a home school or a private school4 4 7b7 ,effective ,date ,the amendment made by subsection 7a7 shall apply to taxable years beginning after the date of the enactment of this ,act4