H.R. 740 - Military Child Educational Freedom Act

116TH CONGRESS
1ST SESSION

H.R. 740

To amend the Internal Revenue Code of 1986 to expand
school choice opportunities for children of active duty
members of the Armed Forces of the United States.

IN THE HOUSE OF REPRESENTATIVES

JANUARY 24, 2019

Mr. WILSON of South Carolina introduced the following bill;
which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to expand school choice opportunities for children of active duty members of the Armed Forces of the United States.

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 "Military Child Educational Freedom Act".

SEC. 2. SPECIAL RULE FOR HOME SCHOOLS OF ACTIVE DUTY MILITARY.

(a) IN GENERAL. — Section 530(b)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

"(D) SPECIAL RULE FOR HOME SCHOOLS OF ACTIVE DUTY MEMBERS OF THE ARMED FORCES OF THE UNITED STATES. — For purposes of clauses (i) and (iii) of subparagraph (A), if either the taxpayer or the spouse of the taxpayer is serving on extended active duty (within the meaning of section 32(c)(4)) in the Armed Forces of the United States at the time the expense is incurred, the terms ‘public, private, or religious school’ and ‘school’ shall include any home school which provides elementary or secondary education if such school is treated under State law as a home school or a private school.’’.

(b) EFFECTIVE DATE. — The amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.