Teacher Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such deduction for taxable years beginning after 2013, (2) allow the deduction of professional development expenses, and (3) make such deduction permanent.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5504 Introduced in House (IH)]
113th CONGRESS
2d Session
H. R. 5504
To amend the Internal Revenue Code of 1986 to improve and make
permanent the above-the-line deduction for certain expenses of
elementary and secondary school teachers.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 17, 2014
Mr. Reichert (for himself, Mr. McDermott, Mr. Schock, Mr. Kind, Mr.
Tiberi, and Mr. Pascrell) 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 improve 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 2014''.
SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL TEACHERS.
(a) Deduction Made Permanent.--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, 2005, 2006, 2007, 2008, 2009, 2010,
2011, 2012, or 2013, the deductions'' and inserting ``The deductions''.
(b) Inflation Adjustment.--Subsection (d) of section 62 of such
Code is amended by adding at the end the following new paragraph:
``(3) Inflation adjustment.--In the case of any taxable
year beginning after 2013, the $250 amount in subsection
(a)(2)(D) shall be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting
`calendar year 2012' for `calendar year 1992' in
subparagraph (B) thereof.
Any increase determined under the preceding sentence shall be
rounded to the nearest multiple of $50.''.
(c) 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.''.
(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, 2013.
(2) Technical amendment.--The amendment made by subsection
(d) shall apply to taxable years beginning after December 31,
2001.
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Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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