,,ii  #aah? ,,congress  #b;d ,session   
,s4 #edgh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #aa1 #bjbd,mr4
 ,k5n$y introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase !     
d$uction = c]ta9 exp5ses ( elem5t>y &   
second>y s*ool tea*]s & to all[ an      
equival5t d$uction = home educators4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,support ,our ,educators ,act ( #bjbd4
  #b4 ,d$uction = c]ta9 exp5ses (       
eligible educators  7a7 ,increase 9     
limitation = eligible educators  7#a7 ,9
 g5]al ,section #fb7;a77#b77;,d7 ( !    
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7,a7 by /rik+ elem5t>y &        
second>y s*ool tea*]s 9 ! head+ & ins]t+
 eligible educators1 &  7,b7 by /rik+   
#bej & ins]t+ #fjj4  7#b7 ,con=m+       
am5dm5ts ,section #fb7;d77#c7 ( !       
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7,a7 by /rik+ #bjae & ins]t+    
#bjbe1  7,b7 by /rik+ #bej & ins]t+     

#fjj1 &  7,c7 by /rik+ cal5d> ye> #bjad 
& ins]t+ cal5d> ye> #bjbd4  7b7         
,application to home educators  7#a7    
,d$uction all[$  7,a7 ,9 g5]al ,"p ,,vii
 ( sub*apt] ,a ( *apt] #a ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ section #bbd z section #bbe &
 by ins]t+ aft] section #bbc ! foll[+   
new section3  #bbd4 ,d$uction = c]ta9   
exp5ses ( home educators  7a7 ,9 g5]al  
,9 ! case ( an eligible home educator1  
!re %all be all[$ z a d$uction an am\nt 
equal to ! exp5ses paid or incurr$ by ! 
eligible home educator-- 7#a7 by reason 
( ! p>ticipation ( ! eligible home      
educator 9 c\rses relat$ to-- 7,a7 !    
curriculum 9 :i* ! eligible home        
educator provides in/ruction1 or  7,b7  
su* eligible educator's *ildr51 &  7#b7 
9 connection ) books1 supplies 7o!r ?an 
nona?letic supplies = c\rses (          
in/ruction 9 heal? or physical          
education71 comput] equipm5t 7includ+   
relat$ s(tw>e & s]vices7 & o!r equipm5t1
 & supplem5t>y mat]ials us$ by !        

eligible home educator at ! location :]e
 ! educator tea*es su* individual's     
*ildr54  7b7 ,limitation ,! am\nt all[$ 
z a d$uction "u ?is section = any       
taxable ye> %all n exce$ ! am\nt 9      
effect "u section #fb7;a77#b77;,d74  7c7
 ,eligible home educator ,= purposes (  
?is section1 ! t]m eligible home        
educator means any individual :o tea*es 
su* individual's *ildr5 at a home s*ool 
:i*-- 7#a7 provides elem5t>y or second>y
 education 7k9d]g>t5 ?r\gh grade #ab71 z
 det]m9$ "u ,/ate law1 &  7#b7 is treat$
 z a home s*ool or a private s*ool "u   
,/ate law4  4  7,b7 ,cl]ical am5dm5t ,! 
table ( sections = "p ,,vii ( sub*apt]  
,a ( *apt] #a ( su* ,code is am5d$ by   
r$esignat+ ! item relat+ to section #bbd
 z relat+ to section #bbe & by ins]t+   
aft] ! item relat+ to section #bbc !    
foll[+ new item3  ,sec4 #bbd4 ,d$uction 
= c]ta9 exp5ses ( home educators4  4    
7#b7 ,d$uction all[$ 9 comput+ adju/$   
gross income ,section #fb7;a7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 

by ins]t+ aft] p>agraph 7#ba7 ! foll[+  
new p>agraph3  7#bb7 ,exp5ses ( home    
educators ,! d$uction all[$ by section  
#bbd4  4  7c7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbd4