,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #dghh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #a1 #bjbj,mr4  
,toomey 7= himself1 ,mr4 ,cram]1 ,mrs4  
,loeffl]1 ,mr4 ,sasse1 & ,mr4 ,p]due7   
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to prohibit ,/ates 
& localities t seek to imp$e ! free     
=mation ( education pods f receiv+      
,f$]al em]g5cy education funds1 to      
provide a tea*] exp5se d$uction = home  
educators1 & = o!r purposes4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,protect
 ,p>5t ,organiz$ ,direction ( ,/ud5ts   
,act4  #b4 ,prohibition ( ,f$]al funds  
to ,/ates & localities t imp$e ! free   
=mation ( education pods  7a7 ,9 g5]al  
,not)/&+ any o!r provision ( law1 a     
,/ate or locality may n receive ,f$]al  
em]g5cy education funds appropriat$ to  
address ! ?reat ( ! ,,covid-#ai p&emic  
if ! ,/ate or locality enacts a law aft]
 ! date ( enactm5t ( ?is ,act t imp$es  
or o!rwise regulates ! free =mation (   

educational pods1 includ+ any ( !       
foll[+3 7#a7 ,regulat+ qualifications ( 
adults act+ z tea*]s ( educational pods1
 includ+ c]tification requirem5ts or    
regi/ration ) ! ,/ate or locality4  7#b7
 ,requir+ regi/ration ( educational pods
 ) ! ,/ate or locality1 includ+         
submission ( a notice ( int5t to =m an  
educational pod4  7#c7 ,regulat+ pay1   
work+ conditions1 or h\r requirem5ts =  
tea*]s or /ud5ts ( educational pods4    
7#d7 ,requir+ educational pods to get   
approval = plann$ curriculum f ! ,/ate  
or locality4  7#e7 ,controll+ curriculum
 or c\rse requirem5ts = educational     
pods4  7#f7 ,requir+ p]iodic evaluation 
( *ildr5 p>ticipat+ 9 educational pods4 
7b7 ,educational pods ,9 ?is section1 ! 
t]m educational pod means a small gr\p (
 #c or m /ud5ts at ! elem5t>y or        
second>y education level1 :o-- 7#a7 are 
f m ?an #a family2 &  7#b7 le>n toge!r 9
 p]son b n 91 or on ! gr\nds (1 an      
elem5t>y s*ool or second>y s*ool 7z su* 
t]ms are def9$ 9 section #haja ( !      

,elem5t>y & ,second>y ,education ,act ( 
#aife 7#bj ,u4,s4,c4 #ghja774  #c4      
,tea*] exp5se d$uction = home educators 
7a7 ,9 g5]al ,9 ! case ( taxable ye>s   
beg9n+ aft] ,decemb] #ca1 #bjai1 & end+ 
be=e ,janu>y #a1 #bjbc1 = purposes (    
sections #fb7;a77#b77;,d7 & #afb ( !    
,int]nal ,rev5ue ,code ( #aihf-- 7#a7 ! 
t]m eligible educator %all include an   
eligible home educator1  7#b7 ! t]m     
classroom %all include any location :]e 
! eligible home educator tea*es elem5t>y
 or second>y s*ool /ud5ts1 &  7#c7 any  
exp5ses describ$ 9 clause 7i7 or 7ii7 ( 
su* section #fb7;a77#b77;,d7 %all be    
treat$ z if paid or incurr$ 9 c>ry+ on a
 trade or bus9ess ( ! eligible home     
educator1 & z if tea*+ 7 ! pr(ession ( !
 eligible home educator4  7b7 ,eligible 
home educator ,= purposes ( ?is         
section-- 7#a7 ,9 g5]al ,! t]m eligible 
home educator = any taxable ye> means an
 individual :o is a tea*] ( an education
 pod 7z def9$ 9 section #b7;b771 a tea*]
 ( a micro-s*ool1 or a p>5t tea*+ !     

p>5t's own *ildr51 if su* individual    
provides at lea/ #ae h\rs p] week (     
in/ruction = ea* ( at lea/ #f weeks dur+
 ! taxable ye>4 ,= purposes ( ! prec$+  
s5t5ce1 an individual is n provid+      
in/ruction if ! individual is solely    
sup]vis+ /ud5ts :o are receiv+          
in/ruction provid$ virtually by ano!r   
p]son4  7#b7 ,micro-s*ool ,! t]m        
micro-s*ool means a small gr\p ( few]   
?an #ej /ud5ts at ! elem5t>y or second>y
 education level1 f at lea/ #c families1
 9 :i* a tea*] provides 9-p]son1        
p]sonaliz$ le>n+ ) close access to !    
tea*]4