REPAY Supplies Act of 2013

Reimburse Educators who Pay for Academic Year Supplies Act of 2013 or the REPAY Supplies Act of 2013 - Amends the Internal Revenue Code to make permanent the deduction from gross income (above-the-line deduction) for the classroom-related expenses of elementary and secondary school teachers.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3318 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3318

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 23, 2013

   Ms. Shea-Porter (for herself, Mr. Cohen, Mr. Tonko, Mr. Holt, Mr. 
    Rangel, Mr. Grijalva, Mr. Ellison, Mr. Honda, Mr. Courtney, Mr. 
 McDermott, Ms. Kuster, Mr. Cardenas, Mr. Ben Ray Lujan of New Mexico, 
     Ms. Lee of California, Ms. Castor of Florida, Mr. Swalwell of 
California, Mr. Cartwright, Mr. Price of North Carolina, Mr. Walz, Ms. 
Brownley of California, Mr. Capuano, Mr. Butterfield, Mr. McGovern, Mr. 
Pocan, Ms. Bonamici, Mr. Jones, Mr. King of New York, Ms. Ros-Lehtinen, 
Ms. Edwards, Ms. Titus, and Ms. Tsongas) 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 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 ``Reimburse Educators who Pay for 
Academic Year Supplies Act of 2013'' or as the ``REPAY Supplies Act of 
2013''.

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

    (a) In General.--Subparagraph (D) of section 62(a)(2) of the 
Internal Revenue Code of 1986 is amended by striking ``In the case of 
taxable years beginning during 2002, 2003, 2004, 2005, 2006, 2007, 
2008, 2009, 2010, 2011, 2012, or 2013, the deductions'' and inserting 
``The deductions''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2013.
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