I

107TH CONGRESS

1ST SESSION H. R. 1224

To amend the Internal Revenue Code of 1986 to permit teachers at the

elementary and secondary school level, whether or not they itemize deductions, to deduct reasonable and incidental expenses related to instruction,

teaching, or other educational job-related activities.

IN THE HOUSE OF REPRESENTATIVES

MARCH 27, 2001

Mr. BACA 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 permit

teachers at the elementary and secondary school level,

whether or not they itemize deductions, to deduct reasonable and incidental expenses related to instruction, teaching, or other educational job-related activities.

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 2001’’.
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1 SEC. 2. ABOVE-THE-LINE DEDUCTION FOR QUALIFIED INCI2 DENTAL EXPENSES OF ELEMENTARY AND

3 SECONDARY SCHOOL TEACHERS.

4 (a) IN GENERAL.—Subsection (a) of section 62 of the

5 Internal Revenue Code of 1986 (defining adjusted gross

6 income) is amended by adding at the end the following

7 new paragraph:

8 ‘‘(18) QUALIFIED INCIDENTAL EXPENSES OF

9 ELEMENTARY AND SECONDARY SCHOOL TEACH10 ERS.—Any deduction allowable for the qualified inci11 dental expenses of an eligible teacher.’’

12 (b) DEFINITIONS.—Section 62 of such Code is

13 amended by adding at the end the following new sub14 section:

15 ‘‘(d) QUALIFIED INCIDENTAL EXPENSES OF ELIGI16 BLE TEACHERS.—For purposes of subsection (a)(18)—

17 ‘‘(1) QUALIFIED INCIDENTAL EXPENSES.—

18 ‘‘(A) IN GENERAL.—The term ‘qualified

19 incidental expenses’ means expenses paid or in20 curred by an eligible teacher (but not in excess

21 of $400) during any taxable year—

22 ‘‘(i) for books, supplies, and equip23 ment related to instruction, teaching, or

24 other educational job-related activities of

25 such eligible teacher, and
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1 ‘‘(ii) with respect to which a deduction

2 is allowable under section 162 (determined

3 without regard to this section).

4 ‘‘(B) SPECIAL RULE FOR

5 HOMESCHOOLING.—If the requirements of any

6 applicable State or local law are met with re7 spect to education provided by homeschooling—

8 ‘‘(i) such term shall include expenses

9 described in subparagraph (A)(i) in con10 nection with such education, and

11 ‘‘(ii) subparagraph (A)(ii) shall not

12 apply to such expenses.

13 ‘‘(2) ELIGIBLE TEACHER.—

14 ‘‘(A) IN GENERAL.—The term ‘eligible

15 teacher’ means an individual who is a kinder16 garten through grade 12 classroom teacher, in17 structor, counselor, aide, or principal in an ele18 mentary or secondary school. In the case of

19 homeschooling to which paragraph (1)(B) ap20 plies, such term includes the parents.

21 ‘‘(B) ELEMENTARY OR SECONDARY

22 SCHOOL.—The terms ‘elementary school’ and

23 ‘secondary school’ have the meanings given

24 such terms by section 14101 of the Elementary
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1 and Secondary Education Act of 1965 (20

2 U.S.C. 8801), as so in effect.’’

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

4 this section shall apply to taxable years beginning after

5 December 31, 2000.

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