I 116TH CONGRESS 1ST SESSION H. R. 740 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 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Military Child Edu- 4 cational Freedom Act’’. 5 VerDate Sep 11 2014 22:40 Feb 01, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H740.IH H740 kjohnson on DSK79L0C42 with BILLS 2 •HR 740 IH SEC. 2. SPECIAL RULE FOR HOME SCHOOLS OF ACTIVE 1 DUTY MILITARY. 2 (a) IN GENERAL.—Section 530(b)(3) of the Internal 3 Revenue Code of 1986 is amended by adding at the end 4 the following new subparagraph: 5 ‘‘(D) SPECIAL RULE FOR HOME SCHOOLS 6 OF ACTIVE DUTY MEMBERS OF THE ARMED 7 FORCES OF THE UNITED STATES.—For pur- 8 poses of clauses (i) and (iii) of subparagraph 9 (A), if either the taxpayer or the spouse of the 10 taxpayer is serving on extended active duty 11 (within the meaning of section 32(c)(4)) in the 12 Armed Forces of the United States at the time 13 the expense is incurred, the terms ‘public, pri- 14 vate, or religious school’ and ‘school’ shall in- 15 clude any home school which provides elemen- 16 tary or secondary education if such school is 17 treated under State law as a home school or a 18 private school.’’. 19 (b) EFFECTIVE DATE.—The amendment made by 20 subsection (a) shall apply to taxable years beginning after 21 the date of the enactment of this Act. 22 Æ VerDate Sep 11 2014 22:40 Feb 01, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H740.IH H740 kjohnson on DSK79L0C42 with BILLS