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HR 1850 113th Congress House

Home School Equity Act for Tax Relief of 2013

Official title: To amend the Internal Revenue Code of 1986 to extend for 2 years the deduction for expenses of elementary and secondary school teachers and to allow such deduc… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to extend for 2 years the deduction for expenses of elementary and secondary school teachers and to allow such deduction with respect to home school expenses.

Introduced: May 7, 2013 Introduced by: Cole, Tom Republican · Oklahoma See on congress.gov
Taxation Elementary and secondary educationIncome tax deductionsTeaching, teachers, curricula
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 7, 2013
Referred to the House Committee on Ways and Means.
May 7, 2013
Introduced in House
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 Latest action May 7, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Home School Equity Act for Tax Relief of 2013 - Amends the Internal Revenue Code to: (1) extend through 2013 the tax deduction for expenses of elementary and secondary school teachers, and (2) expand the definition of "school" for purposes of such tax deduction to include a home school which provides elementary or secondary education if such school is treated as a home school or private school under state law.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1850: Home School Equity Act for Tax Relief of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-1850/
MLA
"H.R. 1850: Home School Equity Act for Tax Relief of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-1850/.
Bluebook (legal)
H.R. 1850, 113th Cong. (2026), https://openamerica.io/bill/113-HR-1850/.
Markdown link
[H.R. 1850: Home School Equity Act for Tax Relief of 2013](https://openamerica.io/bill/113-HR-1850/)
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