[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 5478 Introduced in Senate (IS)]
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118th CONGRESS
2d Session
S. 5478
To amend the Internal Revenue Code of 1986 to increase the deduction
for certain expenses of elementary and secondary school teachers and to
allow an equivalent deduction for home educators.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
December 11, 2024
Mr. Kennedy introduced the following bill; which was read twice and
referred to the Committee on Finance
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A BILL
To amend the Internal Revenue Code of 1986 to increase the deduction
for certain expenses of elementary and secondary school teachers and to
allow an equivalent deduction for home educators.
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 ``Support Our Educators Act of 2024''.
SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF ELIGIBLE EDUCATORS.
(a) Increase in Limitation for Eligible Educators.--
(1) In general.--Section 62(a)(2)(D) of the Internal
Revenue Code of 1986 is amended--
(A) by striking ``elementary and secondary school
teachers'' in the heading and inserting ``eligible
educators'', and
(B) by striking ``$250'' and inserting ``$600''.
(2) Conforming amendments.--Section 62(d)(3) of the
Internal Revenue Code of 1986 is amended--
(A) by striking ``2015'' and inserting ``2025'',
(B) by striking ``$250'' and inserting ``$600'',
and
(C) by striking ``calendar year 2014'' and
inserting ``calendar year 2024''.
(b) Application to Home Educators.--
(1) Deduction allowed.--
(A) In general.--Part VII of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 is
amended by redesignating section 224 as section 225 and
by inserting after section 223 the following new
section:
``SEC. 224. DEDUCTION FOR CERTAIN EXPENSES OF HOME EDUCATORS.
``(a) In General.--In the case of an eligible home educator, there
shall be allowed as a deduction an amount equal to the expenses paid or
incurred by the eligible home educator--
``(1) by reason of the participation of the eligible home
educator in courses related to--
``(A) the curriculum in which the eligible home
educator provides instruction, or
``(B) such eligible educator's children, and
``(2) in connection with books, supplies (other than
nonathletic supplies for courses of instruction in health or
physical education), computer equipment (including related
software and services) and other equipment, and supplementary
materials used by the eligible home educator at the location
where the educator teaches such individual's children.
``(b) Limitation.--The amount allowed as a deduction under this
section for any taxable year shall not exceed the amount in effect
under section 62(a)(2)(D).
``(c) Eligible Home Educator.--For purposes of this section, the
term `eligible home educator' means any individual who teaches such
individual's children at a home school which--
``(1) provides elementary or secondary education
(kindergarten through grade 12), as determined under State law,
and
``(2) is treated as a home school or a private school under
State law.''.
(B) Clerical amendment.--The table of sections for
part VII of subchapter A of chapter 1 of such Code is
amended by redesignating the item relating to section
224 as relating to section 225 and by inserting after
the item relating to section 223 the following new
item:
``Sec. 224. Deduction for certain expenses of home educators.''.
(2) Deduction allowed in computing adjusted gross income.--
Section 62(a) of the Internal Revenue Code of 1986 is amended
by inserting after paragraph (21) the following new paragraph:
``(22) Expenses of home educators.--The deduction allowed
by section 224.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2024.
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