,,ii #aafth ,,congress #b;d ,session ,s4 #ddhh ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,august #f1 #bjbj,mr4 ,paul 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 allow deductions for unreimbursed business expenses1 dependent care expenses1 and elementary school education expenses1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,tax ,relief for ,families ,suffering from ,government-,mandated ,shutdowns ,act4 #b4 ,treatment of deduction for certain business expenses 7a7 ,in general ,section #fb7;a77#a7 of the ,internal ,revenue ,code of #aihf is amended by striking 1 if such trade or business does not consist of the performance of services by the taxpayer as an employee4 7b7 ,conforming amendments 7#a7 ,section #fb of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 in subsection 7a71 by striking paragraph 7#b71 and 7,b7 by striking subsections 7b71 7c71 and 7d7 and redesignating subsections 7e7 and 7f7 as subsections 7c7 and 7d71 respectively4 7#b7 ,section #afb7o7 of such ,code is amended-- 7,a7 in paragraph 7#a7-- 7i7 by striking such services and all that follows through allowable as a deduction and inserting such services1 the amount allowable as a deduction1 7ii7 by striking 2 and and inserting a period1 and 7iii7 by striking subparagraph 7,b71 and 7,b7 by striking paragraph 7#b7 and redesignating paragraph 7#c7 as paragraph 7#b74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #c4 ,deduction for child and dependent care expenses 7a7 ,in general ,part ,,vii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by redesignating section #bbd as section #bbe and by inserting after section #bbc the following new section3 #bbd4 ,household and dependent care services necessary for gainful employment 7a7 ,in general ,in the case of an individual1 there shall be allowed as a deduction an amount equal to the employment-related expenses 7as defined in section #ba7;b77#b77 paid by such individual during the taxable year4 7b7 ,coordination with other benefits ,for purposes of subsection 7a71 there shall not be taken into account any expenses-- 7#a7 which were excluded from gross income under section #abi for the taxable year1 or 7#b7 which were taken into account in determining the amount of the credit allowed under section #ba for the taxable year4 4 7b7 ,treatment of deduction ,section #fb7;a7 of the ,internal ,revenue ,code of #aihf is amended by inserting after paragraph 7#bb7 the following new paragraph3 7#bc7 ,household and dependent care services ,the deduction under section #bbd4 4 7c7 ,election with respect to credit ,section #ba7;e7 of such ,code is amended by adding at the end the following new paragraph3 7#aa7 ,election to disregard expenditures ,under such rules1 and in such form and manner1 as the ,secretary may provide1 a taxpayer may elect not to have this section apply with respect to any amount of employment-related expenses determined by the taxpayer4 4 7d7 ,clerical amendment ,the table of section #c for part ,,vii of subchapter ,b of chapter #a of such ,code is amended by redesignating the item relating to section #bbd as relating to section #bbe and by inserting after the item relating to section #bbc the following new item3 ,sec4 #bbd4 ,household and dependent care services necessary for gainful employment4 4 7e7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #d4 ,deduction for elementary and secondary school expenses 7a7 ,in general ,part ,,vii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf1 as amended by section #c1 is amended by redesignating section #bbe as section #bbf and by inserting after section #bbd the following new section3 #bbe4 ,elementary and secondary school expenses 7a7 ,in general ,in the case of an individual1 there shall be allowed as a deduction an amount equal to the sum of-- 7#a7 the eligible elementary and secondary school tuition and related expenses paid by such individual during the taxable year1 plus 7#b7 so much of the eligible elementary and secondary qualified expenses paid by such individual during the taxable year as does not exceed #a1jjj4 7b7 ,definitions ,for purposes of this section-- 7#a7 ,eligible elementary and secondary school tuition and related expenses ,the term eligible elementary and secondary school tuition and related expenses means1 with respect to any dependent of the taxpayer-- 7,a7 expenses for tuition1 fees1 academic tutoring1 special needs services in the case of a special needs individual1 which are incurred in connection with the enrollment or attendance of such dependent of the taxpayer as an elementary or secondary school student at a public1 private1 or religious school1 and 7,b7 expenses for room and board1 uniforms1 transportation1 and supplementary items and services 7including extended day programs7 which are required or provided by a public1 private1 or religious school in connection with such enrollment or attendance4 7#b7 ,eligible elementary and secondary qualified expenses ,the term eligible elementary and secondary qualified expenses means1 with respect to any dependent of the taxpayer-- 7,a7 expenses for books1 supplies1 and other equipment which are incurred in connection with the enrollment or attendance of such dependent as an elementary or secondary school student at a public1 private1 or religious school1 and 7,b7 expenses for the purchase of any computer technology or equipment or internet access and related services1 if such technology1 equipment1 or services are to be used by such dependent or the taxpayer1 the taxpayer's spouse1 or any other dependent of the taxpayer during any of the years such dependent is in school4 7#c7 ,school ,the term school means any school 7including a homeschool7 which provides elementary education or secondary education 7kindergarten through grade #ab71 as determined under ,state law4 7#d7 ,computer technology or equipment ,the term computer technology or equipment means computer software 7as defined by section #aig7;e77#c77;,b771 computer or peripheral equipment 7as defined by section #afh7;i77#b77;,b771 and fiber optic cable related to computer use4 7c7 ,coordination with other benefits ,for purposes of subsection 7a71 there shall not be taken into account any expenses which are not included in income under section #ebi or #ecj4 4 7b7 ,treatment of deduction ,section #fb7;a7 of the ,internal ,revenue ,code of #aihf1 as amended by section #c1 is amended by inserting after paragraph 7#bc7 the following new paragraph3 7#bd7 ,elementary and secondary school expenses ,the deduction under section #bbe4 4 7c7 ,clerical amendment ,the table of section #c for part ,,vii of subchapter ,b of chapter #a of such ,code1 as amended by section #c1 is amended by redesignating the item relating to section #bbe as relating to section #bbf and by inserting after the item relating to section #bbd the following new item3 ,sec4 #bbe4 ,elementary and secondary school expenses4 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #e4 ,deduction for certain internet expenses in #bjbj 7a7 ,in general ,section #fb7;a7 of the ,internal ,revenue ,code of #aihf1 as amended by sections #c and #d1 is amended by inserting after paragraph 7#bd7 the following new paragraph3 7#be7 ,internet expenses ,in the case of taxable years beginning in #bjbj1 the amount 7not to exceed #ejj7 of expenses paid or incurred for access to the internet 7including data charges74 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4