To amend the Internal Revenue Code of 1986 to allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers.

Amends the Internal Revenue Code to define a teacher who works in a Head Start program for at least 700 hours during a school year as an eligible educator for purposes of the tax deduction for educational supplies (books, computer equipment, and other equipment and supplementary materials used in the classroom).

[Congressional Bills 111th Congress]
[From the U.S. Government Printing Office]
[H.R. 1405 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 1405

To amend the Internal Revenue Code of 1986 to allow Head Start teachers 
    the same above-the-line deduction for supplies as is allowed to 
               elementary and secondary school teachers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 10, 2009

Mr. Wilson of Ohio 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 allow Head Start teachers 
    the same above-the-line deduction for supplies as is allowed to 
               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. HEAD START TEACHERS ALLOWED ABOVE-THE-LINE DEDUCTION FOR 
              SUPPLIES.

    (a) In General.--Paragraph (1) of section 62(d) of the Internal 
Revenue Code of 1986 (defining eligible educator) is amended by adding 
at the end the following new subparagraph:
                    ``(C) Head start teachers.--The term `eligible 
                education' includes, with respect to any taxable year, 
                an individual who is a teacher or aide under a Head 
                Start program operating under the Head Start Act (42 
                U.S.C. 9831 et seq.) for at least 700 hours during a 
                school year.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years ending after the date of the enactment of this 
Act.
                                 <all>