How is it fair that home schooling expenses are not deductible?

EDUCATION EXPENSES

Education expenses for grades K-12 are not deductible on your Federal return, whether for private, public, or home schooling, nor are the expenses for tutoring, after school lessons or after school activities, such as dance lessons, sports, etc.  Some states allow deductions/credits for K-12 education and/or home schooling expenses; if your state has these deductions available, you will be prompted to enter them when you prepare your state return.  (As far as I know, the states that offer any sort of K-12 deductions/credits are Arizona,  Illinois, Indiana, Iowa,Louisiana, Minnesota, and Wisconsin)

If you want to complain about the tax law you can complain to your state legislature or to Congress.  They write and pass the laws,

Congress sets the federal tax law, and your state legislature sets your state tax law.  Most deductions are created to reward groups of people or behaviors that the Congress or legislature feel should be rewarded or encouraged. You would have to get the Congress or your state legislature to change the law in order to deduct homeschooling expenses.