I 

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. 

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 Relief 

5 Act of 2014’’. 


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1 SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL 

2 TEACHERS. 

3 (a) DEDUCTION MADE PERMANENT.—Subparagraph 

4 (D) of section 62(a)(2) of such Code is amended by strik5 ing ‘‘In the case of taxable years beginning during 2002, 

6 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 

7 2012, or 2013, the deductions’’ and inserting ‘‘The deduc8 tions’’. 

9 (b) INFLATION ADJUSTMENT.—Subsection (d) of 

10 section 62 of such Code is amended by adding at the end 

11 the following new paragraph: 

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

13 any taxable year beginning after 2013, 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 2012’ 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.— 

2 Subparagraph (D) of section 62(a)(2) of such Code is 

3 amended— 

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

5 that follows and inserting ‘‘educator—’’; and 

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

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

8 the educator in professional development 

9 courses related to the curriculum in which 

10 the educator provides instruction or to the 

11 students for which the educator provides 

12 instruction, and 

13 ‘‘(ii) in connection with books, sup14 plies (other than nonathletic supplies for 

15 courses of instruction in health or physical 

16 education), computer equipment (including 

17 related software and services) and other 

18 equipment, and supplementary materials 

19 used by the eligible educator in the class20 room.’’. 

21 (d) ELIGIBLE EDUCATOR TECHNICAL AMEND22 MENT.—Subparagraph (A) of section 62(d)(1) of such 

23 Code is amended by inserting ‘‘ending during the taxable 

24 year’’ before the period. 

25 (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, 2013. 

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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