Home School Tax Relief Act
Definitions
Homeschooling – that is, parent-led home-based education; home education – is an age-old traditional educational practice that a decade ago appeared to be cutting-edge and “alternative” but is now bordering on “mainstream” in the United States.
Executive Summary The Home Schooling Freedom and Tax Relief Act aims to recognize and support home schooling as a vital component of the American educational landscape. This legislation underscores the importance of decentralized education, family involvement, and community-centered learning environments, which are essential for public health and social cohesion. By eliminating regulatory burdens and providing financial relief, this Act empowers parents and legal guardians to take an active role in their children’s education.
Research: Research suggests that home schooling, with its ability to provide customized and flexible education, can lead to high academic achievement and competitive college admissions. While both home-schooled and public-schooled students can achieve academic success, the personalized approach in home schooling offers clear advantages in standardized testing and college preparedness.
The home-educated typically score 15 to 25 percentile points above public-school students on standardized academic achievement tests (Ray, 2010, 2015, 2017; Ray & Hoelzle, 2024). (The public school average is roughly the 50th percentile; scores range from 1 to 99.)
A 2015 study found Black homeschool students to be scoring 23 to 42 percentile points above Black public school students (Ray, 2015).
78% of peer-reviewed studies on academic achievement show homeschool students perform statistically significantly better than those in institutional schools (Ray, 2017).
Taxpayers spend an average of $16,446 per pupil annually in public schools, plus capital expenditures (National Education Association, 2023). The roughly 3.1 million homeschool students of 2021-22 represented a savings of over $51 billion for taxpayers. This is $51 billion that American taxpayers did not have to spend.
Taxpayers spend nothing on the vast majority of homeschool students, while homeschool families spend an average of $600 per student annually for their education. Families engaged in home-based education are not dependent on public, tax-funded resources for their children’s education.
Logic: The Home Schooling Freedom and Tax Relief Act positions home schooling as a forward-thinking approach to education that strengthens family bonds and enhances community health. By decentralizing education and empowering parents, this Act fosters a more diverse and innovative educational landscape.
Key Provisions:
Prohibition on Government Regulation of Home Schooling:
Fundamental Right: Home schooling is affirmed as a fundamental right of parents and legal guardians.
Autonomy: Parents or legal guardians have exclusive rights to determine the curriculum, methods, and materials for their children's education.
Non-Interference: Federal, state, and local governments are prohibited from enacting or enforcing laws or policies that regulate or restrict home schooling.
Voluntary Participation: Home-schooled students may voluntarily participate in public school programs and activities without being subjected to additional regulations.
Tax Relief for Home Schooling Families:
Tax Credit: A refundable tax credit of $2,000 per child per tax year is established for parents or legal guardians who home school, applicable to a broad range of educational expenses.
Eligibility: Families must provide proof of home schooling to claim the tax credit, with the IRS providing guidelines for easy compliance.
Enforcement and Implementation:
Congress retains the power to enforce the Act through appropriate legislation.
Rationale: The Home Schooling Freedom and Tax Relief Act positions home schooling as a forward-thinking approach to education that strengthens family bonds and enhances community health. By decentralizing education and empowering parents, this Act fosters a more diverse and innovative educational landscape.
Impact: This legislation will provide significant financial relief to families who choose home schooling, making it more accessible and sustainable. It will also protect the rights of parents to educate their children as they see fit, free from government interference, thus promoting educational freedom and diversity.
Effective Date: The provisions of this Act will take effect immediately upon enactment, ensuring prompt support and recognition for home schooling families across the nation.
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