For background information, the IRS allows an "eligible educator" to deduct up to $250 of unreimbursed education expenses, which could include books, supplies, computer equipment, software, and other items used in the classroom. Furthermore, the IRS definition of
“eligible educator” is a K-12 teacher who provides instruction in a traditional school environment.
Rep. Norman's new bill would direct the Secretary of the Treasury to clarify IRS regulations such that "individuals who provide home-school education are 'eligible educators'" for the purpose of this tax deduction.
Rep. Norman issued the following statement after filing this bill:
"Parents who educate their children at home are, in fact, teachers. As such, home educators should be eligible for the same tax deductions that K-12 teachers in a traditional school are entitled to. This is especially important during the COVID-19 pandemic, as more and more families have chosen home schooling to help meet the educational goals they have for their children."
Organizations endorsing this bill include:
- FreedomWorks
- Family Research Council
- American Federation for Children
- National Taxpayers Union
National Taxpayers Union issued the following statement about Rep. Norman's bill:
"With millions of children learning from home this year and next, parents may face a number of unanticipated schooling expenses. Congressman Norman's Home Educators are Teachers Act would ensure that parents homeschooling their kids can access a $250 deduction for education expenses, providing some commonsense relief for families across the country. National Taxpayers Union applauds Congressman Norman for introducing this bill."\