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H.R. 8614 - Home Educators are Teachers Act of 2020

OCT. 5, 2020

H.R. 8614; Home Educators are Teachers Act of 2020

DATED OCT. 5, 2020
DOCUMENT ATTRIBUTES
  • Authors
    Norman, Rep. Ralph
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Education
  • Jurisdictions
  • Tax Analysts Document Number
    2020-41020
  • Tax Analysts Electronic Citation
    2020 TNTF 201-13
Citations: H.R. 8614; Home Educators are Teachers Act of 2020

116TH CONGRESS
2D SESSION

H.R. 8614

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

IN THE HOUSE OF REPRESENTATIVES

OCTOBER 16, 2020

Mr. NORMAN 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 include home-schooling supplies in the educator expense deduction, and for other purposes.

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 Educators are Teachers Act of 2020”.

SEC. 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.

SEC. 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.

SEC. 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.

DOCUMENT ATTRIBUTES
  • Authors
    Norman, Rep. Ralph
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Education
  • Jurisdictions
  • Tax Analysts Document Number
    2020-41020
  • Tax Analysts Electronic Citation
    2020 TNTF 201-13
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