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 perma-
nent 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 fol-
lowing 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 Pennsyl-
vania, 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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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. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Educator Tax Relief 
Act of 2015’’. 
SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL 
TEACHERS. 
(a) 
DEDUCTION
MADE
PERMANENT.—Section 
62(a)(2)(D) of the Internal Revenue Code of 1986 is amend-
ed by striking ‘‘In the case of taxable years beginning dur-
ing 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 
2011, 2012, 2013, or 2014, the deductions’’ and inserting 
‘‘The deductions’’. 
(b) INFLATION ADJUSTMENT.—Section 62(d) of such 
Code is amended by adding at the end the following new 
paragraph: 
‘‘(3) INFLATION
ADJUSTMENT.—In the case of 
any taxable year beginning after 2014, the $250 
amount in subsection (a)(2)(D) shall be increased by 
an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar year 
in which the taxable year begins, determined by 
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substituting ‘calendar year 2013’ for ‘calendar 
year 1992’ in subparagraph (B) thereof. 
Any increase determined under the preceding sentence 
shall be rounded to the nearest multiple of $50.’’. 
(c) PROFESSIONAL DEVELOPMENT EXPENSES.—Sec-
tion 62(a)(2)(D) of such Code is amended— 
(1) by striking ‘‘educator in connection’’ and all 
that follows and inserting ‘‘educator—’’, and 
(2) by inserting at the end the following: 
‘‘(i) by reason of the participation of 
the educator in professional development 
courses related to the curriculum in which 
the educator provides instruction or to the 
students for which the educator provides in-
struction, and 
‘‘(ii) in connection with books, supplies 
(other than nonathletic supplies for courses 
of instruction in health or physical edu-
cation), computer equipment (including re-
lated software and services) and other 
equipment, and supplementary materials 
used by the eligible educator in the class-
room.’’. 
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(d) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2014. 
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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 
improve and make permanent the above-the-line 
deduction for certain expenses of elementary and 
secondary school teachers. 
OCTOBER 23, 2015 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
21:56 Oct 23, 2015
Jkt 059200
PO 00000
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H2940
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