Teacher Tax Relief Act of 2005

Teacher Tax Relief Act of 2005 - Amends the Internal Revenue Code to: (1) increase the allowable tax deduction for the expenses of elementary and secondary school teachers to $400; (2) allow the deduction of professional development expenses; and (3) make such deduction permanent.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2989 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 2989

  To amend the Internal Revenue Code of 1986 to increase, extend, and 
  make permanent the above-the-line deduction for certain expenses of 
               elementary and secondary school teachers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 20, 2005

 Mr. Camp (for himself, Mr. Tanner, Ms. Pryce of Ohio, Mr. Foley, Mr. 
Cantor, Mr. Tiberi, Mr. Hayworth, Mr. Wolf, Mr. Burton of Indiana, Mr. 
Lincoln Diaz-Balart of Florida, Mr. Kuhl of New York, Mr. Sanders, Mr. 
  Skelton, Mrs. Kelly, Mr. Ramstad, Mr. English of Pennsylvania, Mr. 
Ruppersberger, and Mr. Renzi) 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, extend, and 
  make permanent the above-the-line 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. SHORT TITLE.

    This Act may be cited as the ``Teacher Tax Relief Act of 2005''.

SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL TEACHERS.

    (a) Increase in Deduction.--Subparagraph (D) of section 62(a)(2) of 
the Internal Revenue Code of 1986 (relating to certain trade and 
business deductions of employees) is amended by striking ``$250'' and 
inserting ``$400''.
    (b) Professional Development Expenses.--Subparagraph (D) of section 
62(a)(2) of such Code is amended--
            (1) by striking ``educator in connection'' and all that 
        follows and inserting ``educator--'', and
            (2) by inserting at the end the following:
                            ``(i) by reason of the participation of the 
                        educator in professional development courses 
                        related to the curriculum 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.''.
    (c) Permanent Deduction.--Subparagraph (D) of section 62(a)(2) of 
such Code is amended by striking ``In the case of taxable years 
beginning during 2002, 2003, 2004, or 2005, the deductions'' and 
inserting ``The deductions''.
    (d) Eligible Educator Technical Amendment.--Subparagraph (A) of 
section 62(d)(1) of such Code is amended by inserting ``ending during 
the taxable year'' before the period.
    (e) Effective Date.--
            (1) In general.--The amendments made by subsections (a), 
        (b), and (c) shall apply to taxable years beginning after 
        December 31, 2005.
            (2) Technical amendment.--The amendment made by subsection 
        (d) shall apply to taxable years beginning after December 31, 
        2001.
                                 <all>