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Home Educators are Teachers Act of 2020

H.R. 8614 · 116th Congress · Oct 16, 2020 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to include home-schooling supplies in the educator expense deduction, and for other purposes.

1. Short title

This Act may be cited as the “Home Educators are Teachers Act of 2020”.

2. Home-school educators and home-schooling expenses included as part of deduction for certain expenses of elementary and secondary school teachers

(a)
In general— Section 62 of the Internal Revenue Code of 1986 is amended—
(1)
in subsection (a)(2)(D), by inserting “or home” after “in the classroom”, and
(2)
in subsection (d), by inserting “or home” after “in a school”.
(b)
Effective date— The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2019.

3. Inflation adjustment for deduction for certain expenses of elementary and secondary school teachers

(a)
In general— Section 62(d)(3) of the Internal Revenue Code of 1986 is amended—
(1)
by striking “2015” and inserting “2021”, and
(2)
by striking “calendar year 2014” and inserting “calendar year 2020”.
(b)
Effective date— The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2019.

4. Regulations or guidance clarifying application of deduction for certain expenses of elementary and secondary school teachers

Not later than 90 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall by regulation or other guidance clarify that individuals who provide home-school education are eligible educators for purposes of the educator expense deduction described in section 62(a)(2)(D) of the Internal Revenue Code of 1986, and such individuals may deduct home-schooling expenses under such section.