Federal

Military Child Educational Freedom Act

Source: Congress.gov · 397 words in original text

What This Bill Does

This bill changes tax law to help children of active duty military members get money for school through home schooling. The bill allows military families to use certain tax benefits for home schools when a parent or spouse is on extended active duty (meaning full-time military service) in the Armed Forces.

Who It Affects

Children of active duty members of the Armed Forces whose parent or spouse is serving on extended active duty. Taxpayers (parents or guardians) who may claim tax benefits for education expenses. Home schools that provide elementary or secondary education.

Key Provisions

• Home schools now count as eligible "schools" under tax law if at least one parent is on extended active duty in the Armed Forces and the home school is recognized as a home school or private school under state law (Sec. 2(a)) • A taxpayer or the taxpayer's spouse must be serving on extended active duty in the Armed Forces at the time the education expense occurs for the home school to qualify (Sec. 2(a)) • The home school must provide elementary or secondary education to qualify (Sec. 2(a))

What Changes

Tax law definitions of "public, private, or religious school" and "school" now include home schools for military families meeting these conditions, when previously they may not have.

Important Definitions

Extended active duty: Full-time military service in the Armed Forces of the United States, as defined in another part of tax law.

Effective Date

This bill applies to tax years beginning after the date Congress passes the bill.

I 118TH CONGRESS 1ST SESSION H. R. 539 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 26, 2023 Mr. WILSON of South Carolina (for himself, Ms. MACE, Mr. CARL, Mr. LATTA, Mrs. LESKO, Mr. MOOLENAAR, Mr. TIMMONS, Mr. DUNCAN, Mr. FRY, Mr. LAMBORN, Mr. PERRY, and Mr. NORMAN) introduced the fol- lowing 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 23:17 Feb 08, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H539.IH H539 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 539 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 23:17 Feb 08, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H539.IH H539 kjohnson on DSK79L0C42PROD with BILLS

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