IB 

Union Calendar No. 236 

114TH CONGRESS 

1ST SESSION H. R. 2940 

[Report No. 114–310] 

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 

JUNE 25, 2015 

Mr. REICHERT (for himself, Mr. MCDERMOTT, Mr. DOLD, Mr. PASCRELL, 

Mr. RODNEY DAVIS of Illinois, and Mr. VALADAO) introduced the following bill; which was referred to the Committee on Ways and Means 

OCTOBER 23, 2015 

Additional sponsors: Mr. DENHAM, Mr. KIND, Mr. BENISHEK, Mr. BOST, Ms. 

HAHN, Mr. DEFAZIO, Mr. POLIQUIN, Mr. WALDEN, Mr. FITZPATRICK, 

Mr. MEEHAN, Mr. KILMER, Ms. LOFGREN, Ms. MCSALLY, Mr. MURPHY

of Pennsylvania, Mr. COSTELLO of Pennsylvania, Mr. KELLY of Pennsylvania, Ms. JENKINS of Kansas, Mr. BABIN, and Mr. NUGENT

OCTOBER 23, 2015 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on June 25, 2015] 


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•HR 2940 RH

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. 


srobinson on DSK5SPTVN1PROD with BILLS
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•HR 2940 RH

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 ‘‘Educator Tax Relief 

5 Act of 2015’’. 

6 SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL 

7 TEACHERS. 

8 (a) DEDUCTION MADE PERMANENT.—Section 

9 62(a)(2)(D) of the Internal Revenue Code of 1986 is amend10 ed by striking ‘‘In the case of taxable years beginning dur11 ing 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 

12 2011, 2012, 2013, or 2014, the deductions’’ and inserting 

13 ‘‘The deductions’’. 

14 (b) INFLATION ADJUSTMENT.—Section 62(d) of such 

15 Code is amended by adding at the end the following new 

16 paragraph: 

17 ‘‘(3) INFLATION ADJUSTMENT.—In the case of 

18 any taxable year beginning after 2014, the $250 

19 amount in subsection (a)(2)(D) shall be increased by 

20 an amount equal to— 

21 ‘‘(A) such dollar amount, multiplied by 

22 ‘‘(B) the cost-of-living adjustment deter23 mined under section 1(f)(3) for the calendar year 

24 in which the taxable year begins, determined by 


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•HR 2940 RH

1 substituting ‘calendar year 2013’ for ‘calendar 

2 year 1992’ in subparagraph (B) thereof. 

3 Any increase determined under the preceding sentence 

4 shall be rounded to the nearest multiple of $50.’’. 

5 (c) PROFESSIONAL DEVELOPMENT EXPENSES.—Sec6 tion 62(a)(2)(D) of such Code is amended— 

7 (1) by striking ‘‘educator in connection’’ and all 

8 that follows and inserting ‘‘educator—’’, and 

9 (2) by inserting at the end the following: 

10 ‘‘(i) by reason of the participation of 

11 the educator in professional development 

12 courses related to the curriculum in which 

13 the educator provides instruction or to the 

14 students for which the educator provides in15 struction, and 

16 ‘‘(ii) in connection with books, supplies 

17 (other than nonathletic supplies for courses 

18 of instruction in health or physical edu19 cation), computer equipment (including re20 lated software and services) and other 

21 equipment, and supplementary materials 

22 used by the eligible educator in the class23 room.’’. 


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1 (d) EFFECTIVE DATE.—The amendments made by this 

2 section shall apply to taxable years beginning after Decem3 ber 31, 2014. 


srobinson on DSK5SPTVN1PROD with BILLS
Union Calendar No. 236 

114TH CONGRESS 

1ST SESSION H. R. 2940 

[Report No. 114–310] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

secondary school teachers. deduction for certain expenses of elementary and improve and make permanent the above-the-line 

OCTOBER 23, 2015 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


srobinson on DSK5SPTVN1PROD with BILLS