,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hfad  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,octob] #af1 #bjbj,mr4
 ,norman introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to include home-s*ool+   
supplies 9 ! educator exp5se d$uction1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,home ,educators   
are ,tea*]s ,act ( #bjbj4  #b4          
,home-s*ool educators & home-s*ool+     
exp5ses includ$ z "p ( d$uction = c]ta9 
exp5ses ( elem5t>y & second>y s*ool     
tea*]s  7a7 ,9 g5]al ,section #fb ( !   
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 9 subsection 7a77#b77;,d71 
by ins]t+ or home aft] 9 ! classroom1 & 
7#b7 9 subsection 7d71 by ins]t+ or home
 aft] 9 a s*ool4  7b7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 ) respect to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjai4  #c4 ,inflation    
adju/m5t = d$uction = c]ta9 exp5ses (   
elem5t>y & second>y s*ool tea*]s  7a7 ,9

 g5]al ,section #fb7;d77#c7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$-- 7#a7  
by /rik+ #bjae & ins]t+ #bjba1 &  7#b7  
by /rik+ cal5d> ye> #bjad & ins]t+      
cal5d> ye> #bjbj4  7b7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply ) respect to taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjai4  #d4          
,regulations or guidance cl>ify+        
application ( d$uction = c]ta9 exp5ses (
 elem5t>y & second>y s*ool tea*]s ,n    
lat] ?an #ij days aft] ! date ( !       
enactm5t ( ?is ,act1 ! ,secret>y ( !    
,treasury 7or ! ,secret>y's delegate7   
%all by regulation or o!r guidance      
cl>ify t individuals :o provide         
home-s*ool education are eligible       
educators = purposes ( ! educator exp5se
 d$uction describ$ 9 section            
#fb7;a77#b77;,d7 ( ! ,int]nal ,rev5ue   
,code ( #aihf1 & su* individuals may    
d$uct home-s*ool+ exp5ses "u su*        
section4