Protect Parent Organized Direction of Students Act This bill prohibits states and localities that regulate the free formation of educational pods from receiving federal emergency education funding for COVID-19 (i.e., coronavirus disease 2019) relief. An educational pod refers to a small group of three or more students at the elementary or secondary school level who are from more than one family and learn together in person outside of the school. In addition, the bill temporarily expands the tax deduction for certain expenses of elementary and secondary school teachers to include certain home educators.