John Kennedy (R-LA)
To amend the Internal Revenue Code of 1986 to provide a deduction for expenses of home educators.
S.Amdt. 2775 · Senate amendment to an amendment
A Republican amendment with no cosponsors
Changes S.Amdt. 2360, an amendment to H.R. 1 — One Big Beautiful Bill Act
Last activity — Amendment SA 2275 ruled out of order by the chair.
Ruled out of order
The presiding officer ruled that this amendment could not be offered here, so it was never voted on.
Its path through Congress
- Introduced
- Ruled out of order by the chair
What this amendment would do
This amendment, submitted by Mr. Kennedy for bill H.R. 1, aims to change and add tax deductions for educators.
Changes to Eligible Educator Deductions
- The amendment changes the term elementary and secondary school teachers to eligible educators.
- It increases the deduction limit from $250 to $600.
- It updates several date references from 2014 and 2015 to 2024 and 2025.
Additions for Home Educators
- The amendment adds a new section to allow a deduction for eligible home educators.
- This deduction covers expenses for:
- Courses related to the curriculum provided or the educator's children.
- Books, computer equipment (including software and services), supplies (excluding nonathletic supplies for health or physical education), other equipment, and supplementary materials used where the educator teaches their children.
- The deduction amount for home educators cannot exceed the limit set under section 62(a)(2)(D).
- An eligible home educator is defined as someone teaching their children at a home school that provides kindergarten through grade 12 education and is treated as a home or private school under State law.
Effective Date
- These changes apply to taxable years starting after December 31, 2024.
What Congress actually voted on
One recorded vote has been taken on this amendment.
- The Senate: a vote to set aside an objection that the measure breaks a budget rule A senator objected that the measure spends or cuts more than the budget allows. Sixty votes set that objection aside; fewer, and the measure is stopped by the objection without a vote on what it would do. Blocked 54 yes · 46 no
07/01/2025 · Roll call 356 · recorded as “On the Motion (Motion to Waive All Applicable Budgetary Discipline Re: Kennedy Amdt. No. 2775)”
- 7/1/2025
- Roll call votes on amendments in Senate: Motion to waive all applicable budgetary discipline with respect to amendment SA 2275 rejected, not having achieved 60 votes in the affirmative, in Senate by Yea-Nay Vote. 54 - 46. Record Vote Number: 356.
- Senate amendment proposed (on the floor): Amendment SA 2775 proposed by Senator Thune for Senator Kennedy to Amendment SA 2360.
- Amendment SA 2775 proposed by Senator Thune for Senator Kennedy to Amendment SA 2360. (consideration: CR S4061-4062) To amend the Internal Revenue Code of 1986 to provide a deduction for expenses of home educators.
- Point of order that the amendment violates section 4106 of H. Con. Res. 71, 115th Congress raised in Senate with respect to amendment SA 2775.
- Motion to waive all applicable budgetary discipline with respect to amendment SA 2275 rejected, not having achieved 60 votes in the affirmative, in Senate by Yea-Nay Vote. 54 - 46. Record Vote Number: 356.
- Amendment SA 2275 ruled out of order by the chair.
- 6/30/2025
- Senate amendment submitted
This bill has no cosponsors