I 

113TH CONGRESS 

1ST SESSION H. R. 3490 

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 

NOVEMBER 14, 2013 

Mr. GRAVES of Missouri (for himself and Mr. CLAY) 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, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Teacher Tax Deduc5 tion Enhancement Act of 2013’’. 

6 SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF PRE7 SCHOOL, ELEMENTARY AND SECONDARY 

8 SCHOOL TEACHERS. 

9 (a) IN GENERAL.—Section 62(a)(2)(D) of the Inter10 nal Revenue Code of 1986 is amended to read as follows: 


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1 ‘‘(D) CERTAIN EXPENSES OF PRESCHOOL, 

2 ELEMENTARY AND SECONDARY SCHOOL TEACH3 ERS.—In the case of taxable years beginning 

4 before 2020, the deductions allowed by section 

5 162 which consist of expenses, not in excess of 

6 the applicable amount, paid or incurred by an 

7 eligible educator in connection with books, sup8 plies (other than nonathletic supplies for 

9 courses of instruction in health or physical edu10 cation), computer equipment (including related 

11 software and services) and other equipment, 

12 and supplementary materials used by the eligi13 ble educator in the classroom.’’. 

14 (b) DEFINITIONS.—Section 62(d) of the Internal 

15 Revenue Code of 1986 is amended to read as follows: 

16 ‘‘(d) DEFINITIONS RELATING TO PRESCHOOL, ELE17 MENTARY AND SECONDARY SCHOOL TEACHERS.—For 

18 purposes of subsection (a)(2)(D) and this subsection— 

19 ‘‘(1) APPLICABLE AMOUNT.—The term ‘applica20 ble amount’ means— 

21 ‘‘(A) $500 in the case of a full-time educa22 tor, and 

23 ‘‘(B) $250 in any other case. 


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

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

3 an individual who is— 

4 ‘‘(A) a kindergarten through grade 12 

5 teacher, instructor, counselor, principal, or aide 

6 in a school for at least 450 hours during a 

7 school year which ends during such taxable 

8 year, or 

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

10 aid in a preschool program for at least 450 

11 hours during the taxable year. 

12 ‘‘(3) FULL-TIME EDUCATOR.—The term ‘full13 time educator’ means, with respect to any taxable 

14 year, an individual who for such taxable year satis15 fies the requirements of subparagraph (A) or (B) of 

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

17 for ‘450 hours’ therein. 

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

19 school which provides elementary education or sec20 ondary education (kindergarten through grade 12), 

21 as determined under State law. 

22 ‘‘(5) PRESCHOOL PROGRAM.—The term ‘pre23 school program’ means any program for providing 

24 preschool which— 


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1 ‘‘(A) receives funds for carrying out pre2 school programs pursuant to— 

3 ‘‘(i) part A of title I of the Elemen4 tary and Secondary Education Act of 

5 1965, or 

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

7 such Act, or 

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

9 State law.’’. 

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

11 this section shall apply to taxable years ending after the 

12 date of the enactment of this Act. 

Æ 


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