Healthy Families and Dedicated Teachers Tax Relief Act of 2007

Healthy Families and Dedicated Teachers Tax Relief Act of 2007 - Amends the Internal Revenue Code to: (1) extend through 2013 the tax credit for residential energy efficient property expenditures; (2) extend through 2012 the tax deductions for expenses of elementary and secondary school educators and qualified tuition and related expenses; (3) make permanent the tax deduction for state and local general sales taxes; and (4) make permanent the exemption from tax penalties for premature retirement plan distributions for charitable purposes.

[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4086 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 4086

 To amend the Internal Revenue Code of 1986 to make permanent the tax-
  free distributions from individual retirement plans for charitable 
purposes and the deduction for State and local sales tax, and to extend 
 the residential energy efficient property credit, the above the line 
    deduction for eligible educator expenses, and the deduction for 
                qualified tuition and related expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            November 6, 2007

Mr. Klein of Florida 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 make permanent the tax-
  free distributions from individual retirement plans for charitable 
purposes and the deduction for State and local sales tax, and to extend 
 the residential energy efficient property credit, the above the line 
    deduction for eligible educator expenses, and the deduction for 
                qualified tuition and related 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 ``Healthy Families and Dedicated 
Teachers Tax Relief Act of 2007''.

SEC. 2. RESIDENTIAL ENERGY EFFICIENT PROPERTY.

    (a) In General.--Subsection (g) of section 25D of the Internal 
Revenue Code of 1986 (relating to termination) is amended by striking 
``December 31, 2008'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 3. STATE AND LOCAL SALES TAX.

    (a) In General.--Subparagraph (I) of section 164(b)(5) of the 
Internal Revenue Code of 1986 (relating to application of paragraph) is 
amended by striking ``, and before January 1, 2008''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2007.

SEC. 4. TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR 
              CHARITABLE PURPOSES.

    (a) In General.--Paragraph (8) of section 408(d) of the Internal 
Revenue Code of 1986 (relating to distributions for charitable 
purposes) is amended by striking subparagraph (F).
    (b) Effective Date.--The amendment made by this section shall apply 
to distributions made in taxable years beginning after December 31, 
2007.

SEC. 5. 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 trade and business 
deductions of employees) is amended by striking ``during 2002, 2003, 
2004, 2005, 2006, or 2007'' and inserting ``after December 31, 2001, 
and before January 1, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2007.

SEC. 6. QUALIFIED TUITION AND RELATED EXPENSES.

    (a) In General.--Subsection (e) of section 222 of the Internal 
Revenue Code of 1986 (relating to termination) is amended by striking 
``December 31, 2007'' and inserting ``December 31, 2012''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2007.
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