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

This legislation proposes a new federal tax deduction for parents and guardians who provide home-based instruction to their children. Under this proposal, families could deduct qualified educational expenses—such as books, curriculum materials, and specialized tutoring fees—from their annual federal taxable income. For Arlington families who have opted for homeschooling, this measure serves to alleviate some of the direct out-of-pocket costs associated with home education, effectively lowering the financial burden of managing a private home-school curriculum. By providing this tax relief, the bill aims to support parents in tailoring their children's academic experience, potentially increasing the accessibility and affordability of homeschooling options for local residents who choose to educate their children outside of the traditional public or private school systems.