CONGRESS FOR VOTERS

RepublicanSecond Degree Amendment · S.Amdt. 2775· Senate(119-SAMDT-2775)

To amend the Internal Revenue Code of 1986 to provide a deduction for expenses of home educators.

Rep. Kennedy
Age: 75 years
Louisiana
Introduced
6/30/2025
Last activity
7/1/2025 — Amendment SA 2275 ruled out of order by the chair.
Sponsored by
John Kennedy
Cosponsors
None
Changes amendment
119-SAMDT-2360
On the bill
119-HR-1 — One Big Beautiful Bill Act
  1. Introduced
  2. Ruled out of order by the chair

What this amendment would do

This amendment, submitted by Mr. Kennedy for bill H.R. 1, aims to change and add tax deductions for educators.

Changes to Eligible Educator Deductions

  • The amendment changes the term elementary and secondary school teachers to eligible educators.
  • It increases the deduction limit from $250 to $600.
  • It updates several date references from 2014 and 2015 to 2024 and 2025.

Additions for Home Educators

  • The amendment adds a new section to allow a deduction for eligible home educators.
  • This deduction covers expenses for:
    • Courses related to the curriculum provided or the educator's children.
    • Books, computer equipment (including software and services), supplies (excluding nonathletic supplies for health or physical education), other equipment, and supplementary materials used where the educator teaches their children.
  • The deduction amount for home educators cannot exceed the limit set under section 62(a)(2)(D).
  • An eligible home educator is defined as someone teaching their children at a home school that provides kindergarten through grade 12 education and is treated as a home or private school under State law.

Effective Date

  • These changes apply to taxable years starting after December 31, 2024.

What Congress actually voted on

One recorded vote has been taken on this amendment.

None of them settled the amendment — every vote so far has been about whether to keep going.