# Plain Language Summary: Home Educators are Teachers Act of 2021

This bill would allow parents who homeschool their children to take a tax deduction for homeschooling supplies and materials, just like public and private school teachers can. Currently, teachers working in classrooms can deduct up to $250 per year for supplies they buy out of their own pocket—things like books, pencils, paper, and educational materials. This bill would extend that same deduction to homeschooling parents, treating them as educators for tax purposes.

The practical effect is straightforward: if you homeschool your kids, you could deduct homeschooling expenses from your taxes, potentially lowering what you owe. This could include textbooks, workbooks, online courses, educational software, lab equipment, art supplies, and other materials used for instruction. The bill would make this deduction available starting with the 2022 tax year, so families could claim it when filing their 2022 taxes in 2023.

The bill also includes two additional changes. It updates the inflation adjustment for the teacher expense deduction to reflect more recent years, which could potentially increase the amount teachers and homeschooling parents can deduct over time. Additionally, it requires the Treasury Department to issue guidance within 90 days clarifying that homeschooling parents qualify for this deduction, which would help ensure the IRS and taxpayers understand how the new rule works.

Overall, this is a tax break aimed at homeschooling families to help offset the costs of educational materials they purchase themselves.

Home Educators are Teachers Act of 2021

Norman, Ralph

Home Educators are Teachers Act of 2021 This bill expands the tax deduction for certain expenses of elementary and secondary school teachers to include home school teachers and home schooling expenses.