I 

109TH CONGRESS 

1ST SESSION H. R. 2868 

To amend the Internal Revenue Code of 1986 to extend and expand the 

deduction for certain expenses of elementary and secondary school teachers. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 13, 2005 

Mr. GRAVES (for himself, Mr. CLAY, Mr. CHABOT, Mr. NORWOOD, Mr. 

ETHERIDGE, Mr. AKIN, Mr. HINCHEY, Mr. SIMMONS, Mr. GOODE, Mr. 

ALEXANDER, Mr. WALSH, Mr. MILLER of Florida, Mr. TERRY, Mr. PUTNAM, Mr. BOOZMAN, Mr. KENNEDY of Rhode Island, Mr. BARRETT of 

South Carolina, Ms. GINNY BROWN-WAITE of Florida, Mr. SOUDER, Mr. 

KUHL of New York, Mr. BOREN, Mr. WEXLER, Mr. GILLMOR, Mr. FORD, 

Mr. CONYERS, Mr. MCINTYRE, Mr. REYNOLDS, Ms. FOXX, Mr. BISHOP

of New York, Ms. CARSON, Mr. SHIMKUS, Mr. GARRETT of New Jersey, 

and Mr. PAYNE) 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 extend 

and expand the deduction for certain expenses of elementary and secondary school teachers. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 
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1 SECTION 1. DEDUCTION FOR CERTAIN EXPENSES OF ELE2 MENTARY AND SECONDARY SCHOOL TEACH3 ERS. 

4 (a) IN GENERAL.—Subparagraph (D) of section 

5 62(a)(2) of the Internal Revenue Code of 1986 (relating 

6 to certain expenses of elementary and secondary school 

7 teachers) is amended to read as follows: 

8 ‘‘(D) CERTAIN EXPENSES OF ELEMENTARY

9 AND SECONDARY SCHOOL TEACHERS.—In the 

10 case of taxable years beginning before 2015, the 

11 deductions allowed by section 162 which consist 

12 of expenses, not in excess of the applicable 

13 amount, paid or incurred by an eligible educa14 tor in connection with books, supplies (other 

15 than nonathletic supplies for courses of instruc16 tion in health or physical education), computer 

17 equipment (including related software and serv18 ices) and other equipment, and supplementary 

19 materials used by the eligible educator in the 

20 classroom.’’. 

21 (b) DEFINITIONS.—Subsection (d) of section 62 of 

22 such Code (relating to definition; special rules) is amended 

23 to read as follows: 

24 ‘‘(d) DEFINITIONS.—For purposes of subsection 

25 (a)(2)(D) and this subsection— 
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1 ‘‘(1) APPLICABLE AMOUNT.—The term ‘applica2 ble amount’ means— 

3 ‘‘(A) $500 in the case of a full-time educa4 tor, and 

5 ‘‘(B) $250 in any other case. 

6 ‘‘(2) ELIGIBLE EDUCATOR.—The term ‘eligible 

7 educator’ means, with respect to any taxable year, 

8 an individual who is— 

9 ‘‘(A) a kindergarten through grade 12 

10 teacher, instructor, counselor, principal, or aide 

11 in a school for at least 450 hours during a 

12 school year which ends during such taxable 

13 year, or 

14 ‘‘(B) a teacher, instructor, counselor, or 

15 aid in a preschool program for at least 450 

16 hours during the taxable year. 

17 ‘‘(3) FULL-TIME EDUCATOR.—The term ‘full18 time educator’ means, with respect to any taxable 

19 year, an individual who for such taxable year satis20 fies the requirements of subparagraph (A) or (B) of 

21 paragraph (2) applied by substituting ‘900 hours’ 

22 for ‘450 hours’ therein. 

23 ‘‘(4) SCHOOL.—The term ‘school’ means any 

24 school which provides elementary education or sec-
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1 ondary education (kindergarten through grade 12), 

2 as determined under State law. 

3 ‘‘(5) PRESCHOOL PROGRAM.—The term ‘pre4 school program’ means any program for providing 

5 preschool which— 

6 ‘‘(A) receives funds for carrying out pre7 school programs pursuant to— 

8 ‘‘(i) part A of title I of the Elemen9 tary and Secondary Education Act of 

10 1965, or 

11 ‘‘(ii) subpart 2 of part B of title I of 

12 such Act, or 

13 ‘‘(B) is accredited as a preschool under 

14 State law.’’. 

15 (c) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years ending after the 

17 date of the enactment of this Act. 

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