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 This bill amends the Internal Revenue Code, with respect to tax-exempt Coverdell education savings accounts, to permit members of the Armed Forces serving on extended active duty to use the accounts for certain education expenses incurred in connection with a home school that provides elementary or secondary education and is treated under state law as a home school or a private school.