,,ii  #aaith ,,congress  #b;d ,session  
,s4 #edbc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #ag1
 #bjbf,mr4 ,kennedy 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 increase the 
deduction for certain expenses of       
elementary and secondary school teachers
 and to allow an equivalent deduction   
for home educators4  #a4 ,short title   
,this ,act may be cited as the ,support 
,our ,educators ,act of #bjbf4  #b4     
,deduction for certain expenses of      
eligible educators  7a7 ,increase in    
limitation for eligible educators  7#a7 
,in general ,section #fb7;a77#b77;,d7 of
 the ,internal ,revenue ,code of #aihf  
is amended-- 7,a7 by striking elementary
 and secondary school teachers in the   
heading and inserting eligible          
educators1 and  7,b7 by striking #bej   
and inserting #fjj4  7#b7 ,conforming   
amendments ,section #fb7;d77#c7 of the  

,internal ,revenue ,code of #aihf is    
amended-- 7,a7 by striking #bjae and    
inserting #bjbf1  7,b7 by striking #bej 
and inserting #fjj1 and  7,c7 by        
striking calendar year #bjad and        
inserting calendar year #bjbe4  7b7     
,application to home educators  7#a7    
,deduction allowed  7,a7 ,in general    
,part ,,vii of subchapter ,a of chapter 
#a of the ,internal ,revenue ,code of   
#aihf is amended by redesignating       
section #bbf as section #bbg and by     
inserting after section #bbe the        
following new section3  #bbf4 ,deduction
 for certain expenses of home educators 
7a7 ,in general ,in the case of an      
eligible home educator1 there shall be  
allowed as a deduction an amount equal  
to the expenses paid or incurred by the 
eligible home educator-- 7#a7 by reason 
of the participation of the eligible    
home educator in courses related to--   
7,a7 the curriculum in which the        
eligible home educator provides         
instruction1 or  7,b7 such eligible     

educator's children1 and  7#b7 in       
connection with books1 supplies 7other  
than nonathletic supplies for courses of
 instruction in health or physical      
education71 computer equipment          
7including related software and         
services7 and other equipment1 and      
supplementary materials used by the     
eligible home educator at the location  
where the educator teaches such         
individual's children4  7b7 ,limitation 
,the amount allowed as a deduction under
 this section for any taxable year shall
 not exceed the amount in effect under  
section #fb7;a77#b77;,d74  7c7 ,eligible
 home educator ,for purposes of this    
section1 the term eligible home educator
 means any individual who teaches such  
individual's children at a home school  
which-- 7#a7 provides elementary or     
secondary education 7kindergarten       
through grade #ab71 as determined under 
,state law1 and  7#b7 is treated as a   
home school or a private school under   
,state law4  4  7,b7 ,clerical amendment

 ,the table of sections for part ,,vii  
of subchapter ,a of chapter #a of such  
,code is amended by redesignating the   
item relating to section #bbf as        
relating to section #bbg and by         
inserting after the item relating to    
section #bbe the following new item3    
,sec4 #bbf4 ,deduction for certain      
expenses of home educators4  4  7#b7    
,deduction allowed in computing adjusted
 gross income ,section #fb7;a7 of the   
,internal ,revenue ,code of #aihf is    
amended by inserting after paragraph    
7#ba7 the following new paragraph3      
7#bb7 ,expenses of home educators ,the  
deduction allowed by section #bbf4  4   
7c7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after ,december #ca1    
#bjbe4