Federal Legislation
June 19, 2003

H.R. 282 - Education Freedom Act

Action Requested:
None at this time.

Official purpose: H.R. 282 amends the Internal Revenue Code (IRC) of 1986 to allow a credit for eligible contributions to an elementary and secondary school. H.R. 282 also amends the definition of school to include homeschools. Previously the IRC only defined an eligible school as a public, private, or religious school.

With the passage of H.R. 282 individuals and corporations could contribute money to a homeschool, or any other school, and receive a tax credit on 50% of their qualified contributions. The tax credit limit is set for individuals at $250 ($500 for a joint return) and $50,000 for corporations.

Introduced January 8, 2003 by Rep. Peter Hoekstra [R, MI-2]

Cosponsors (23)

1/8/2003: Referred to the House Committee on Ways and Means.
12/31/2004: This bill is "dead". It was not passed into law before the end of the 108th Congress.

Bill Summary and Status

HSLDA's Position:
HSLDA supports tax credits, so long as the language establishing the tax credit does not set additional burdens on homeschooling parents. Unlike vouchers, tax credits allow homeschooling parents to use their educational expenses to lower the amount of taxes owed. The language in H.R. 282 establishes such a tax credit. However, although in concept this bill is good, references to homeschools in the legislation need to be clearly tied to state law in order to avoid possible federal regulations defining homeschools. If amended to address this issue, HSLDA would support passage of this legislation.

 Other Resources

H.R. 282 (Requires Adobe Acrobat Reader)