To amend the Internal Revenue Code of 1986 to extend and expand the deduction for certain expenses of elementary and secondary school teachers.

Amends the Internal Revenue Code to extend until 2015 the tax deduction from gross income for certain expenses of elementary and secondary school teachers and to include the expenses of preschool teachers, instructors, counselors, or aides as deductible expenses. Changes the amount of such deduction to allow $250 for a preschool, elementary, or secondary school teacher, instructor, counselor, principal, or aide working in a school for at least 450 hours during a school year and $500 for such school employees working at least 900 hours.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2868 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 2868

  To amend the Internal Revenue Code of 1986 to extend and expand the 
   deduction for certain expenses of elementary and secondary school 
                               teachers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 13, 2005

    Mr. Graves (for himself, Mr. Clay, Mr. Chabot, Mr. Norwood, Mr. 
     Etheridge, Mr. Akin, Mr. Hinchey, Mr. Simmons, Mr. Goode, Mr. 
Alexander, Mr. Walsh, Mr. Miller of Florida, Mr. Terry, Mr. Putnam, Mr. 
 Boozman, Mr. Kennedy of Rhode Island, Mr. Barrett of South Carolina, 
Ms. Ginny Brown-Waite of Florida, Mr. Souder, Mr. Kuhl of New York, Mr. 
 Boren, Mr. Wexler, Mr. Gillmor, Mr. Ford, Mr. Conyers, Mr. McIntyre, 
    Mr. Reynolds, Ms. Foxx, Mr. Bishop of New York, Ms. Carson, Mr. 
   Shimkus, Mr. Garrett of New Jersey, and Mr. Payne) 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 extend and expand the 
   deduction for certain expenses of elementary and secondary school 
                               teachers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY 
              SCHOOL TEACHERS.

    (a) In General.--Subparagraph (D) of section 62(a)(2) of the 
Internal Revenue Code of 1986 (relating to certain expenses of 
elementary and secondary school teachers) is amended to read as 
follows:
                    ``(D) Certain expenses of elementary and secondary 
                school teachers.--In the case of taxable years 
                beginning before 2015, the deductions allowed by 
                section 162 which consist of expenses, not in excess of 
                the applicable amount, paid or incurred by an eligible 
                educator 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) Definitions.--Subsection (d) of section 62 of such Code 
(relating to definition; special rules) is amended to read as follows:
    ``(d) Definitions.--For purposes of subsection (a)(2)(D) and this 
subsection--
            ``(1) Applicable amount.--The term `applicable amount' 
        means--
                    ``(A) $500 in the case of a full-time educator, and
                    ``(B) $250 in any other case.
            ``(2) Eligible educator.--The term `eligible educator' 
        means, with respect to any taxable year, an individual who is--
                    ``(A) a kindergarten through grade 12 teacher, 
                instructor, counselor, principal, or aide in a school 
                for at least 450 hours during a school year which ends 
                during such taxable year, or
                    ``(B) a teacher, instructor, counselor, or aid in a 
                preschool program for at least 450 hours during the 
                taxable year.
            ``(3) Full-time educator.--The term `full-time educator' 
        means, with respect to any taxable year, an individual who for 
        such taxable year satisfies the requirements of subparagraph 
        (A) or (B) of paragraph (2) applied by substituting `900 hours' 
        for `450 hours' therein.
            ``(4) School.--The term `school' means any school which 
        provides elementary education or secondary education 
        (kindergarten through grade 12), as determined under State law.
            ``(5) Preschool program.--The term `preschool program' 
        means any program for providing preschool which--
                    ``(A) receives funds for carrying out preschool 
                programs pursuant to--
                            ``(i) part A of title I of the Elementary 
                        and Secondary Education Act of 1965, or
                            ``(ii) subpart 2 of part B of title I of 
                        such Act, or
                    ``(B) is accredited as a preschool under State 
                law.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
                                 <all>