Education Tax Deduction for All Act of 2009 - 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 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2605 Introduced in House (IH)]
111th CONGRESS
1st Session
H. R. 2605
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
May 21, 2009
Mr. Hoekstra (for himself and Mr. Lamborn) 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 2009''.
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.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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