Teacher Tax Relief Act of 2002

Teacher Tax Relief Act of 2002 - Amends the Internal Revenue Code to increase from $250 to $500 the maximum above-the-line deduction allowed for classroom supply expenses incurred by elementary and secondary school teachers, effective after December 31, 2001. Expands such deduction to include qualified professional development expenses.

[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5085 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 5085

 To amend the Internal Revenue Code of 1986 to increase the above-the-
   line deduction for teacher classroom supplies and to expand such 
   deduction to include qualified professional development expenses.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 10, 2002

Mr. Camp (for himself, Mr. Tanner, Mr. Foley, Mr. Matsui, Mr. Brady of 
Texas, Mr. Pomeroy, Mr. Ramstad, Mr. Hayworth, Mr. Crane, Mr. English, 
 Mr. Rogers of Michigan, Mr. Hoekstra, Mr. Schaffer, Mr. Ehrlich, Mr. 
 Graham, Ms. Rivers, Mr. Ford, Mr. Thompson of California, Mr. Berry, 
  Mr. Sandlin, Mr. Mica, Mrs. Morella, Mr. McGovern, Mr. Hastings of 
    Florida, Mr. Matheson, Mr. Simmons, Mr. Shimkus, Mr. Hayes, Mr. 
Cooksey, Mr. Upton, Mr. Ganske, Mr. Tom Davis of Virginia, Mr. Hall of 
Texas, Mr. Tiberi, Mr. Thune, Mr. Pickering, Mr. LaHood, and Mr. Goode) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to increase the above-the-
   line deduction for teacher classroom supplies and to expand such 
   deduction to include qualified professional development expenses.

    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 ``Teacher Tax Relief Act of 2002''.

SEC. 2. EXPANSION OF ABOVE-THE-LINE DEDUCTION FOR CERTAIN EXPENSES OF 
              ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    (a) In General.--Subparagraph (D) of section 62(a)(2) (relating to 
certain trade and business deductions of employees) is amended to read 
as follows:
                    ``(D) Certain expenses of elementary and secondary 
                school teachers.--The deductions allowed by section 162 
                which consist of expenses, not in excess of $500, paid 
                or incurred by an eligible educator--
                            ``(i) by reason of the participation of the 
                        educator in professional development courses 
                        related to the curriculum and academic subjects 
                        in which the educator provides instruction or 
                        to the students for which the educator provides 
                        instruction, and
                            ``(ii) in connection with books, supplies 
                        (other than nonathletic supplies for courses of 
                        instruction in health or physical education), 
                        computer equipment (including related software 
                        and services) and other equipment, and 
                        supplementary materials used by the eligible 
                        educator in the classroom.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2001.
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