Military Child Educational Freedom Act
This bill modifies the requirements for tax-exempt Coverdell education savings accounts to permit members of the Armed Forces serving on extended active duty or their spouses to use the accounts for certain education expenses incurred in connection with a home school that provides elementary or secondary education. The home school must be treated under state law as a home school or a private school.
To amend the Internal Revenue Code of 1986 to expand school choice 
 opportunities for children of active duty members of the Armed Forces 
                         of the United States.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Child Educational Freedom 
Act''.

SEC. 2. SPECIAL RULE FOR HOME SCHOOLS OF ACTIVE DUTY MILITARY.

    (a) In General.--Section 530(b)(3) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(D) Special rule for home schools of active duty 
                members of the armed forces of the united states.--For 
                purposes of clauses (i) and (iii) of subparagraph (A), 
                if either the taxpayer or the spouse of the taxpayer is 
                serving on extended active duty (within the meaning of 
                section 32(c)(4)) in the Armed Forces of the United 
                States at the time the expense is incurred, the terms 
                `public, private, or religious school' and `school' 
                shall include any home school which provides elementary 
                or secondary education if such school is treated under 
                State law as a home school or a private school.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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Military Child Educational Freedom Act
To amend the Internal Revenue Code of 1986 to expand school choice opportunities for children of active duty members of the Armed Forces of the United States.
Military Child Educational Freedom Act
Rep. Wilson, Joe