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I
117TH CONGRESS
1ST SESSION
H. R. 625
To amend the Internal Revenue Code of 1986 to expand school choice oppor-
tunities for children of active duty members of the Armed Forces of
the United States.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 28, 2021
Mr. WILSON of South Carolina (for himself, Mr. KELLY of Mississippi, Mr.
TIFFANY, Mr. RICE of South Carolina, Mr. JOYCE of Pennsylvania, Mr.
CALVERT, Mr. LAMALFA, Mr. MOOLENAAR, Mr. LATTA, Mr. HAGEDORN,
Mr. PERRY, and Mr. CARL) introduced the following bill; which was re-
ferred 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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Military Child Edu-
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cational Freedom Act’’.
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•HR 625 IH
SEC. 2. SPECIAL RULE FOR HOME SCHOOLS OF ACTIVE
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DUTY MILITARY.
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(a) IN GENERAL.—Section 530(b)(3) of the Internal
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Revenue Code of 1986 is amended by adding at the end
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the following new subparagraph:
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‘‘(D) SPECIAL RULE FOR HOME SCHOOLS
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OF
ACTIVE
DUTY
MEMBERS
OF
THE
ARMED
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FORCES
OF
THE
UNITED
STATES.—For pur-
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poses of clauses (i) and (iii) of subparagraph
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(A), if either the taxpayer or the spouse of the
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taxpayer is serving on extended active duty
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(within the meaning of section 32(c)(4)) in the
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Armed Forces of the United States at the time
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the expense is incurred, the terms ‘public, pri-
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vate, or religious school’ and ‘school’ shall in-
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clude any home school which provides elemen-
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tary or secondary education if such school is
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treated under State law as a home school or a
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private school.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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subsection (a) shall apply to taxable years beginning after
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the date of the enactment of this Act.
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Æ
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