,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hfad  ,,in ,,the ,,house ,,of  
,,representatives  ,october #af1        
#bjbj,mr4 ,norman 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 include              
home-schooling supplies in the educator 
expense deduction1 and for other        
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,home ,educators are
 ,teachers ,act of #bjbj4  #b4          
,home-school educators and              
home-schooling expenses included as part
 of deduction for certain expenses of   
elementary and secondary school teachers
  7a7 ,in general ,section #fb of the   
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 in subsection            
7a77#b77;,d71 by inserting or home after
 in the classroom1 and  7#b7 in         
subsection 7d71 by inserting or home    
after in a school4  7b7 ,effective date 
,the amendments made by this section    

shall apply with respect to taxable     
years beginning after ,december #ca1    
#bjai4  #c4 ,inflation adjustment for   
deduction for certain expenses of       
elementary and secondary school teachers
  7a7 ,in general ,section #fb7;d77#c7  
of the ,internal ,revenue ,code of #aihf
 is amended-- 7#a7 by striking #bjae and
 inserting #bjba1 and  7#b7 by striking 
calendar year #bjad and inserting       
calendar year #bjbj4  7b7 ,effective    
date ,the amendments made by this       
section shall apply with respect to     
taxable years beginning after ,december 
#ca1 #bjai4  #d4 ,regulations or        
guidance clarifying application of      
deduction for certain expenses of       
elementary and secondary school teachers
 ,not later than #ij days after the date
 of the enactment of this ,act1 the     
,secretary of the ,treasury 7or the     
,secretary's delegate7 shall by         
regulation or other guidance clarify    
that individuals who provide home-school
 education are eligible educators for   

purposes of the educator expense        
deduction described in section          
#fb7;a77#b77;,d7 of the ,internal       
,revenue ,code of #aihf1 and such       
individuals may deduct home-schooling   
expenses under such section4