Home Educators are Teachers Act of 2020

I 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 deduc- tion, and for other purposes. 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 ‘‘Home Educators are 4 Teachers Act of 2020’’. 5 VerDate Sep 11 2014 01:50 Nov 01, 2020 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H8614.IH H8614 pbinns on DSKJLVW7X2PROD with BILLS 2 •HR 8614 IH SEC. 2. HOME-SCHOOL EDUCATORS AND HOME-SCHOOLING 1 EXPENSES INCLUDED AS PART OF DEDUC- 2 TION FOR CERTAIN EXPENSES OF ELEMEN- 3 TARY AND SECONDARY SCHOOL TEACHERS. 4 (a) IN GENERAL.—Section 62 of the Internal Rev- 5 enue Code of 1986 is amended— 6 (1) in subsection (a)(2)(D), by inserting ‘‘or 7 home’’ after ‘‘in the classroom’’, and 8 (2) in subsection (d), by inserting ‘‘or home’’ 9 after ‘‘in a school’’. 10 (b) EFFECTIVE DATE.—The amendments made by 11 this section shall apply with respect to taxable years begin- 12 ning after December 31, 2019. 13 SEC. 3. INFLATION ADJUSTMENT FOR DEDUCTION FOR 14 CERTAIN EXPENSES OF ELEMENTARY AND 15 SECONDARY SCHOOL TEACHERS. 16 (a) IN GENERAL.—Section 62(d)(3) of the Internal 17 Revenue Code of 1986 is amended— 18 (1) by striking ‘‘2015’’ and inserting ‘‘2021’’, 19 and 20 (2) by striking ‘‘calendar year 2014’’ and in- 21 serting ‘‘calendar year 2020’’. 22 (b) EFFECTIVE DATE.—The amendments made by 23 this section shall apply with respect to taxable years begin- 24 ning after December 31, 2019. 25 VerDate Sep 11 2014 01:50 Nov 01, 2020 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H8614.IH H8614 pbinns on DSKJLVW7X2PROD with BILLS 3 •HR 8614 IH SEC. 4. REGULATIONS OR GUIDANCE CLARIFYING APPLI- 1 CATION OF DEDUCTION FOR CERTAIN EX- 2 PENSES OF ELEMENTARY AND SECONDARY 3 SCHOOL TEACHERS. 4 Not later than 90 days after the date of the enact- 5 ment of this Act, the Secretary of the Treasury (or the 6 Secretary’s delegate) shall by regulation or other guidance 7 clarify that individuals who provide home-school education 8 are eligible educators for purposes of the educator expense 9 deduction described in section 62(a)(2)(D) of the Internal 10 Revenue Code of 1986, and such individuals may deduct 11 home-schooling expenses under such section. 12 Æ VerDate Sep 11 2014 01:50 Nov 01, 2020 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H8614.IH H8614 pbinns on DSKJLVW7X2PROD with BILLS