Military Child Educational Freedom Act

The Military Child Educational Freedom Act amends the tax code to allow active duty military families to deduct home school expenses as private school costs for federal income tax purposes. It specifically applies to military members or their spouses on active duty who use home schools recognized by state law as home or private schools. The bill changes the Internal Revenue Code definition of "private school" to include such home schools for education expense deductions. This change takes effect for tax years beginning after the bill's enactment.