Education Tax Deduction for All Act of 2008

Education Tax Deduction for All Act of 2008 - Amends the Internal Revenue Code to allow parents of children attending an elementary or secondary school a tax deduction equal to: (1) 25% of their state's average public education per pupil expenditure for each qualifying student attending public school; and (2) 100% of such expenditure for each student attending any other school, including a home school. Allows taxpayers who do not otherwise itemize their tax deductions to claim such deduction.

[Congressional Bills 110th Congress]
[From the U.S. Government Printing Office]
[H.R. 6737 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 6737

 To amend the Internal Revenue Code of 1986 to allow individuals with 
 children attending an elementary or secondary school a deduction for 
each child attending a public school equal to 25 percent of the State's 
    average per pupil public education spending and, for each child 
attending a private or home school, a deduction equal to 100 percent of 
                             such average.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 31, 2008

  Mr. Hoekstra (for himself, Mr. Miller of Florida, Mr. Walberg, Mr. 
  Tiberi, Mr. Feeney, and Mr. Shadegg) 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 allow individuals with 
 children attending an elementary or secondary school a deduction for 
each child attending a public school equal to 25 percent of the State's 
    average per pupil public education spending and, for each child 
attending a private or home school, a deduction equal to 100 percent of 
                             such average.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Education Tax Deduction for All Act 
of 2008''.

SEC. 2. DEDUCTION FOR PARENTS HAVING CHILDREN IN PUBLIC, PRIVATE, OR 
              HOME SCHOOLS AT THE ELEMENTARY OR SECONDARY SCHOOL LEVEL.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. DEDUCTION FOR PARENTS HAVING CHILDREN IN PUBLIC, PRIVATE, 
              OR HOME SCHOOLS AT THE ELEMENTARY OR SECONDARY SCHOOL 
              LEVEL.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction, for each qualifying student of the 
taxpayer, an amount equal to the applicable percentage of the average 
public education per-pupil expenditure for the applicable State.
    ``(b) Applicable Percentage.--For purposes of this section, the 
term `applicable percentage' means, with respect to a qualifying 
student--
            ``(1) 25 percent if such student is a student at a public 
        school for the school year ending in the taxpayer's taxable 
        year, and
            ``(2) 100 percent if such student is a student at any other 
        school (including a home school) for such school year.
    ``(c) Qualifying Student.--For purposes of this section, the term 
`qualifying student' means any qualifying child (as defined in section 
152(c)) of the taxpayer who is a full-time student in any of grades 
kindergarten through grade 12 in any school for the school year ending 
during the taxpayer's taxable year.
    ``(d) Applicable State.--For purposes of this section, the term 
`applicable State' means--
            ``(1) except as provided in paragraph (2), the State in 
        which the school is located, or
            ``(2) in the case of a private school, the State which 
        includes the principal place of abode described in section 
        152(c)(1)(B).
    ``(e) Average Public Education Per-Pupil Expenditure; School.--For 
purposes of this section--
            ``(1) Average public education per-pupil expenditure.--The 
        term `average public education per-pupil expenditure' means, 
        with respect to a State, the average per-pupil expenditure (as 
        defined in section 9101(2) of the Elementary and Secondary 
        Education Act of 1965 (20 U.S.C. 7801(2)) for such State, as 
        determined for the most recent fiscal year ending before the 
        close of the school year.
            ``(2) School.--The term `school' means any school 
        (including a home school) if attendance at such school 
        satisfies the compulsory attendance requirements of State law.
    ``(f) Students Attending More Than 1 School During School Year.--In 
the case of an individual who is a student at more than 1 school during 
a school year, this section shall be applied by taking into account--
            ``(1) the school that such individual attends more than any 
        other school for such year, or
            ``(2) if such individual attends 2 or more schools in equal 
        amounts (and one of such schools would be described in 
        paragraph (1) but for the other such schools), then the school 
        in the State having the highest average public education per-
        pupil expenditure shall be the school taken into account under 
        this section.''.
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes 
Deductions.--Subsection (a) of section 62 of such Code (defining 
adjusted gross income) is amended by inserting after paragraph (21) the 
following new paragraph:
            ``(22) Deduction for parents having children in public, 
        private, or home schools at the elementary or secondary school 
        level.--The deduction allowed by section 224.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the last 
item and inserting the following new items:

``Sec. 224. Deduction for parents having children in public, private, 
                            or home schools at the elementary or 
                            secondary school level.
``Sec. 225. Cross reference.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to school years ending in taxable years beginning after the date 
of the enactment of this Act.
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