Departmental Bulletin Paper アメリカ合衆国におけるホームスクーリングと税控除政策の動向
Recent Trends in Homeschooling and State Education Tax Breaks in the U.S.A.

西村, 史子  ,  Fumiko, Nishimura

The purpose of this study is to make it clear how homeschoolers can get the financial assistance from the government in the U.S., focusing on the state tax deduction and tax credit. Only in four states, Minnesota, Illinoi, Louisiana and Indiana, the home schooling families are benefited from the income tax breaks for their education expenses. These states have a couple of characteristics in common. The first is the state church separation clause does not have the sentences to prohibit the tax allowance for the education expenses. The second is 'homeschool' is defined as private school in the state laws. Finally the federal supreme court decisions have tended to support the state financial aid policies such as school vouchers to the k-12 students who choose private or sectarian schools. Based on these cases, there occurs possibilities for the parents who homeschool their children, to get the federal income tax deduction, one of which is known as "Educator Expense Deduction" in the IRC. The teachers working for the public or private schools certified by the states have been eligible for this deduction since 2002. Although the HSLDA has lobbied in the Congress and the Senate, the federal government never admits the homeschoolers can get it.

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