I
107TH CONGRESS
2D SESSION
H. R. 4884
To amend the Internal Revenue Code of 1986 to provide a refundable tax
credit of $1,000 to teachers of elementary and secondary school students,
and to provide and expand deductions for unreimbursed expenses for
continuing education and classroom materials for such teachers.
IN THE HOUSE OF REPRESENTATIVES
JUNE 6, 2002
Mr. BARR of Georgia (for himself, Mr. DEAL of Georgia, Mr. HAYES, Mr.
KINGSTON, Mr. NORWOOD, and Mr. TIBERI) 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 provide
a refundable tax credit of $1,000 to teachers of elemen-
tary and secondary school students, and to provide and
expand deductions for unreimbursed expenses for con-
tinuing education and classroom materials for such
teachers.
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 Appreciation
and Classroom Help Act’’.
SEC. 2. REFUNDABLE CREDIT FOR ELEMENTARY AND SEC-
ONDARY SCHOOL TEACHERS.
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to refundable credits) is amended by redes-
ignating section 35 as section 36 and by inserting after
section 34 the following new section:
‘‘SEC. 35. ELEMENTARY AND SECONDARY EDUCATION
TEACHERS.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible teacher, there shall be allowed a credit in the amount
of $1,000 against the tax imposed by this subtitle for the
taxable year.
‘‘(b) ELIGIBLE TEACHER.—For purposes of this sec-
tion, the term ‘eligible teacher’ means—
‘‘(1) an eligible educator, as defined in section
62(d)(1), and
‘‘(2) an individual teaching at the elementary
education or secondary education level in a home
school.
‘‘(c) SCHOOL.—For purposes of this section, the term
‘school’ 
has 
the 
meaning 
provided 
by 
section
62(d)(1)(B).’’.
(b) TECHNICAL AMENDMENTS.—
(1) Paragraph (2) of section 1324(b) of title
31, United States Code, is amended by striking ‘‘or’’
after ‘‘1978,’’ and by inserting before the period ‘‘,
or enacted by the Educator Appreciation and Class-
room Help Act’’.
(2) The table of sections for subpart C of part
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by striking the last
item and inserting the following new items:
‘‘Sec. 35. Elementary and secondary education teachers.
‘‘Sec. 36. Overpayments of tax.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2002.
SEC. 3. 2-PERCENT FLOOR ON MISCELLANEOUS ITEMIZED
DEDUCTIONS NOT TO APPLY TO QUALIFIED
PROFESSIONAL DEVELOPMENT EXPENSES OF
ELEMENTARY 
AND 
SECONDARY 
SCHOOL
TEACHERS.
(a) QUALIFIED PROFESSIONAL DEVELOPMENT EX-
PENSES DEDUCTION.—Section 67(b) of the Internal Rev-
enue Code of 1986 (defining miscellaneous itemized de-
ductions) is amended by striking ‘‘and’’ at the end of para-
graph (11), by striking the period at the end of paragraph
(12) and inserting ‘‘, and’’, and by adding at the end the
following new paragraph:
‘‘(13) any deduction allowable for the qualified
professional development expenses of an eligible edu-
cator.’’.
(b) DEFINITIONS.—Section 67 of such Code (relating
to 2-percent floor on miscellaneous itemized deductions)
is amended by redesignating subsection (f) as subsection
(g) and by inserting after subsection (e) the following new
subsection:
‘‘(f) QUALIFIED PROFESSIONAL DEVELOPMENT EX-
PENSES OF ELIGIBLE EDUCATORS.—For purposes of sub-
section (b)(13)—
‘‘(1) QUALIFIED PROFESSIONAL DEVELOPMENT
EXPENSES.—
‘‘(A) IN
GENERAL.—The term ‘qualified
professional 
development 
expenses’ 
means
expenses—
‘‘(i) for tuition, fees, books, supplies,
equipment, and transportation required for
the enrollment or attendance of an indi-
vidual in a qualified course of instruction,
and
‘‘(ii) with respect to which a deduction
is allowable under section 162 (determined
without regard to this section).
‘‘(B) QUALIFIED
COURSE
OF
INSTRUC-
TION.—The term ‘qualified course of instruc-
tion’ means a course of instruction which—
‘‘(i) is—
‘‘(I) at an institution of higher
education (as defined in sections 101
and 102 of the Higher Education Act
of 1965 (20 U.S.C. 1001 and 1002)),
or
‘‘(II) a professional conference,
and
‘‘(ii) is part of a program of profes-
sional development which is approved and
certified as furthering the individual’s
teaching skills by—
‘‘(I) in the case of a public
school, the appropriate local edu-
cational agency, and
‘‘(II) in the case of a private
school, the school that employs the eli-
gible educator.
‘‘(C) LOCAL EDUCATIONAL AGENCY.—The
term ‘local educational agency’ has the meaning
given such term by section 14101 of the Ele-
mentary and Secondary Education Act of 1965
(20 U.S.C. 8801).
‘‘(2) ELIGIBLE EDUCATOR.—The term ‘eligible
educator’ has the meaning provided by 62(d)(1).’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2002.
SEC. 4. EXPANSION OF ABOVE-THE-LINE DEDUCTION FOR
CLASSROOM SUPPLIES OF ELEMENTARY AND
SECONDARY SCHOOL TEACHERS.
(a) PERMANENT EXTENSION AND INCREASE.—Sec-
tion 62(a)(2) (relating to certain trade and business de-
ductions of employees) is amended by striking ‘‘In the case
of taxable years beginning during 2002 or 2003, the de-
ductions allowed by section 162 which consist of expenses,
not in excess of $250’’ and inserting ‘‘In the case of tax-
able years beginning after December 31, 2002, the deduc-
tions allowed by section 162 which consist of expenses, not
in excess of $2,000’’.
(b) COVERAGE
OF PRIVATE SCHOOLS.—Subpara-
graph (A) of section 62(d)(1) is amended by striking ‘‘aide
in a school’’ and inserting ‘‘aide in a public or private
school’’.
(c) DEDUCTION ALLOWED FOR CERTAIN EXPENSES
OF HOME SCHOOL TEACHERS.—
(1) IN GENERAL.—Part VII of subchapter B of
chapter 1 of the Internal Revenue Code of 1986 (re-
lating to additional itemized deductions for individ-
uals) is amended by redesignating section 223 as
section 224 and by inserting after section 222 the
following new section:
‘‘SEC. 223. HOME SCHOOL EXPENSES.
‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an
individual, there shall be allowed as a deduction an
amount equal to expenses paid or incurred by an eligible
home school educator in connection with books, supplies,
computer equipment (including related software and serv-
ices) and other equipment, and supplementary materials
used by the eligible home school educator in home school-
ing.
‘‘(b) LIMITATION.—The amount allowable as a de-
duction under subsection (a) shall not exceed $2,000.
‘‘(c) ELIGIBLE HOME SCHOOL EDUCATOR.—For
purposes of this section, an eligible home school educator
is an individual teaching at the elementary education or
secondary education level in a home school.
‘‘(d) SCHOOL.—For purposes of this section, the term
‘school’ 
has 
the 
meaning 
provided 
by 
section
62(d)(1)(B).’’.
(2) CLERICAL AMENDMENT.—The table of sec-
tions for part VII of subchapter B of chapter 1 of
such Code is amended by striking the last item and
inserting the following new items:
‘‘Sec. 223. Home school expenses.
‘‘Sec. 224. Cross reference.’’
(3) DEDUCTION ALLOWED WHETHER OR NOT
TAXPAYER
ITEMIZES
OTHER
DEDUCTIONS.—Sub-
section (a) of section 62 of such Code is amended
by inserting after paragraph (18) the following new
paragraph:
‘‘(19) HOME SCHOOL EXPENSES.—The deduc-
tion allowed by section 223.’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2002.
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