I 

114TH CONGRESS 

1ST SESSION H. R. 2940 

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 

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. 

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’’. 


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1 SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL 

2 TEACHERS. 

3 (a) DEDUCTION MADE PERMANENT.—Section 

4 62(a)(2)(D) of the Internal Revenue Code of 1986 is 

5 amended by striking ‘‘In the case of taxable years begin6 ning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 

7 2009, 2010, 2011, 2012, 2013, or 2014, the deductions’’ 

8 and inserting ‘‘The deductions’’. 

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

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

11 paragraph: 

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

13 any taxable year beginning after 2014, the $250 

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

15 an amount equal to— 

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

17 ‘‘(B) the cost-of-living adjustment deter18 mined under section 1(f)(3) for the calendar 

19 year in which the taxable year begins, deter20 mined by substituting ‘calendar year 2013’ for 

21 ‘calendar year 1992’ in subparagraph (B) 

22 thereof. 

23 Any increase determined under the preceding sen24 tence shall be rounded to the nearest multiple of 

25 $50.’’. 


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1 (c) PROFESSIONAL DEVELOPMENT EXPENSES.—Sec2 tion 62(a)(2)(D) of such Code is amended— 

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

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

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

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

7 the educator in professional development 

8 courses related to the curriculum in which 

9 the educator provides instruction or to the 

10 students for which the educator provides 

11 instruction, and 

12 ‘‘(ii) in connection with books, sup13 plies (other than nonathletic supplies for 

14 courses of instruction in health or physical 

15 education), computer equipment (including 

16 related software and services) and other 

17 equipment, and supplementary materials 

18 used by the eligible educator in the class19 room.’’. 

20 (d) ELIGIBLE EDUCATOR TECHNICAL AMEND21 MENT.—Section 62(d)(1)(A) of such Code is amended by 

22 inserting ‘‘ending during the taxable year’’ before the pe23 riod. 

24 (e) EFFECTIVE DATE.— 


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1 (1) IN GENERAL.—The amendments made by 

2 subsections (a), (b), and (c) shall apply to taxable 

3 years beginning after December 31, 2014. 

4 (2) TECHNICAL AMENDMENT.—The amendment 

5 made by subsection (d) shall apply to taxable years 

6 beginning after December 31, 2001. 

Æ 


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