[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 3076 Introduced in Senate (IS)]
110th CONGRESS
2d Session
S. 3076
To amend the Internal Revenue Code of 1986 to provide a tax deduction
for itemizers and nonitemizers for expenses relating to home schooling.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
June 3, 2008
Mr. Vitter introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide a tax deduction
for itemizers and nonitemizers for expenses relating to home schooling.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Home School Opportunities Make
Education Sound Act of 2008''.
SEC. 2. ITEMIZER DEDUCTION FOR HOME SCHOOL EDUCATION EXPENSES.
(a) In General.--Part VII of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to additional itemized
deductions for individuals) is amended--
(1) by redesignating section 224 as section 225, and
(2) by inserting after section 223 the following new
section:
``SEC. 224. HOME SCHOOL EDUCATION EXPENSES.
``(a) Allowance of Deduction.--In the case of an individual, there
shall be allowed as a deduction for the taxable year an amount equal to
the qualified home school education expenses paid by the taxpayer
during the taxable year on behalf of each qualifying child of the
taxpayer.
``(b) Maximum Deduction.--The deduction allowed by subsection (a)
for the taxable year shall not exceed the lesser of--
``(1) $500 for any qualifying child of the taxpayer, and
``(2) $2,000 in the aggregate for all qualifying children
of the taxpayer.
``(c) Definitions.--For purposes of this section--
``(1) Qualifying child.--The term `qualifying child' has
the meaning given to such term in section 24(c).
``(2) Qualified home school education expenses.--
``(A) In general.--The term `qualified home school
education expenses' means expenses for--
``(i) books, supplies, and other equipment
necessary for a course of instruction in a
classroom environment,
``(ii) academic tutoring,
``(iii) special needs services for
qualifying children with disabilities (within
the meaning of the Americans With Disabilities
Act of 1990), and
``(iv) any computer technology or equipment
(as defined in section 170(e)(6)(F)(i)) or
Internet access and related services, if such
technology, equipment, or services are to be
used by the qualifying child and the qualifying
child's family during any of the years that the
qualifying child is educated in an elementary
or secondary home school (not including
computer equipment designed for sports, games,
or hobbies unless such equipment is primarily
educational in nature),
in connection with a course of instruction in an
elementary or secondary home school.
``(B) Elementary or secondary home school.--The
term `elementary or secondary home school' includes any
home school that meets the requirements of State law
applicable to such home schools and that provides
elementary education or secondary education
(kindergarten through grade 12), whether or not such
home school is deemed a private school for purposes of
State law.
``(d) Special Rules.--
``(1) Denial of double benefit.--Except as provided in
paragraphs (2) and (3), no deduction shall be allowed under
subsection (a) for any expense for which a deduction or credit
is allowed to the taxpayer under any other provision of this
chapter.
``(2) Adjustment for coverdell education savings account
distributions and hope and lifetime learning credits.--The
amount of qualified home school education expenses taken into
account under subsection (a) with respect to a qualifying child
for a taxable year shall be reduced by the sum of--
``(A) the amount of any credit allowed under
section 25A with respect to such child for such taxable
year, and
``(B) any amounts excludable under section
530(d)(2) for such taxable year by reason of the
qualified elementary and secondary education expenses
(as defined in section 530(b)(3)) of such child for
such taxable year.
``(3) Adjustment for certain scholarships, etc.--Rules
similar to the rules under section 25A(g)(2) shall apply for
purposes of this section.
``(4) Identification requirement, limitation on taxable
year of deduction, etc.--Rules similar to the rules under
paragraphs (2), (4), and (5) of section 222(d) shall apply for
purposes of this section.''.
(b) Clerical Amendment.--The table of sections for part VII of
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is
amended by striking the item relating to section 224 and inserting the
following new items:
``224. Home school education expenses.
``225. Cross reference.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2007.
SEC. 3. ADDITIONAL STANDARD DEDUCTION FOR HOME SCHOOL EDUCATION
EXPENSES FOR NONITEMIZERS.
(a) In General.--Section 63(c)(1) of the Internal Revenue Code of
1986 (defining standard deduction) is amended--
(1) by striking ``and'' at the end of subparagraph (A),
(2) by striking the period at the end of subparagraph (B)
and inserting ``, and'', and
(3) by adding at the end the following new subparagraph:
``(C) the home school education expenses
deduction.''.
(b) Definition.--Section 63(c) of the Internal Revenue Code of 1986
is amended by adding at the end the following new paragraph:
``(8) Home school education expenses deduction.--
``(A) In general.--For purposes of paragraph (1),
the home school education expenses deduction is so much
of the amount of the qualified home school education
expenses paid by the taxpayer during the taxable year
on behalf of each qualifying child of the taxpayer--
``(i) as does not exceed $500 with respect
to each such qualifying child, and
``(ii) as does not exceed $2,000 in the
aggregate with respect to all such qualifying
children.
``(B) Qualifying child; qualified home school
education expenses.--For purposes of subparagraph (A)--
``(i) the term `qualifying child' has the
meaning given to such term in section 24(c),
and
``(ii) the term `qualified home school
education expenses' has the meaning given to
such term in section 224(c)(2).
``(C) Special rules.--Rules similar to the rules of
section 224(d) shall apply for purposes of this
paragraph.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2007.
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