,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #ebhd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ag1        
#bjba,mr4 ,norman 7= himself1 ,mr4      
,biggs1 ,mr4 ,budd1 ,mr4 ,buck1 ,mr4    
,brooks1 ,mrs4 ,wagn]1 ,mrs4 ,mill] (   
,ill9ois1 ,mr4 ,gohm]t1 ,mr4 ,bi%op (   
,nor? ,c>ol9a1 ,mr4 ,duncan1 ,mr4 ,p]ry1
 ,mr4 ,web/] ( ,florida1 & ,mrs4        
,boeb]t7 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 ( #bjba4  #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 ! classroom2 & 
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 #bjba4  #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+ #bjbc2 &  7#b7  
by /rik+ cal5d> ye> #bjad & ins]t+      
cal5d> ye> #bjbb4  7b7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply ) respect to taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjba4  #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