Federal Legislation
August 29, 2002

H.R. 5193óBack to School Education Tax Relief Act

Action Requested:
None at this time.


Official purpose: To amend the Internal Revenue Code of 1986 to allow a deduction to certain taxpayers for elementary and secondary education expenses.

Introduced July 23, 2002 by Rep. Bob Schaffer (R-CO 4th)



7/23/2002: Referred to the House Committee on Ways and Means.
9/5/2002: Committee Consideration and Mark-up Session Held.
9/5/2002: Ordered to be Reported (Amended).
9/5/2002: Committee on Ways and Means passed by a vote of 22-14.
9/11/2002: Reported (Amended) by the Committee on Ways and Means and placed on the Calendar.
9/11/2002: Rules Committee Resolution H. Res. 521 Reported to House. Rule provides for consideration of H.R. 5193 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. The amendment recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted. Measure will be considered read. Bill is closed to amendments.
9/12/2002: Rule H. Res. 521 passed House.

Bill Summary and Status

HSLDA's Position:

HSLDA supports H.R. 5193. As presently worded, this bill extends the $3,000 tax deduction for qualified educational expenses from higher education to K-12 public, private, religious, or home schools. The deduction would be available to individuals with adjusted gross income of $20,000 or less ($40,000 or less for married couples). These income limits focus the deduction on lower-income families. *Note: Families do not have to itemize to claim this deduction; it may be claimed in addition to the standard deduction. H.R. 5193 is in addition to the tax relief package President Bush signed into law last year.

 Other Resources

H.R. 5193 (pdf)

New Tax Legislation May Provide Relief For Home Schoolers 8/16/2002

Home School Tax Deduction Passes House Committee 9/5/2002

Action Alert--Education Tax Deduction Vote Scheduled for Thursday 9/10/2002

Education Tax Deduction Update 9/12/2002