I
106TH CONGRESS
2D SESSION
H. R. 4025
To amend the Internal Revenue Code of 1986 to provide tax relief to
elementary and secondary school teachers.
IN THE HOUSE OF REPRESENTATIVES
MARCH 16, 2000
Mr. SALMON (for himself, Mr. HAYWORTH, Ms. PRYCE of Ohio, Mr. GARY
MILLER of California; Mr. GALLEGLY, and Mr. HANSEN) 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
tax relief to elementary and secondary school 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 ‘‘Apples for Three Mil-
lion Teachers Act’’.
SEC. 2. 2-PERCENT FLOOR ON MISCELLANEOUS ITEMIZED
DEDUCTIONS NOT TO APPLY TO QUALIFIED
PROFESSIONAL DEVELOPMENT EXPENSES OF
ELEMENTARY 
AND 
SECONDARY 
SCHOOL
TEACHERS.
(a) IN GENERAL.—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 paid or incurred
by an eligible teacher.’’.
(b) DEFINITIONS.—Section 67 of such Code (relating
to 2-percent floor on miscellaneous itemized deductions)
is amended by adding at the end the following new sub-
section:
‘‘(g) QUALIFIED PROFESSIONAL DEVELOPMENT EX-
PENSES OF ELIGIBLE TEACHERS.—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) directly related to the cur-
riculum and academic subjects in
which an eligible teacher provides in-
struction, or
‘‘(II) designed to enhance the
ability of an eligible teacher to under-
stand and use State standards for the
academic subjects in which such
teacher provides instruction,
‘‘(ii) may—
‘‘(I) provide instruction in how to
teach children with different learning
styles, particularly children with dis-
abilities and children with special
learning needs (including children who
are gifted and talented), or
‘‘(II) provide instruction in how
best to discipline children in the class-
room and identify early and appro-
priate interventions to help children
described in subclause (I) to learn,
‘‘(iii) is tied to challenging State or
local content standards and student per-
formance standards,
‘‘(iv) is tied to strategies and pro-
grams that demonstrate effectiveness in in-
creasing student academic achievement
and student performance, or substantially
increasing the knowledge and teaching
skills of an eligible teacher,
‘‘(v) is of sufficient intensity and du-
ration to have a positive and lasting im-
pact on the performance of an eligible
teacher in the classroom (which shall not
include 1-day or short-term workshops and
conferences), except that this clause shall
not apply to an activity if such activity is
1 component described in a long-term com-
prehensive professional development plan
established by an eligible teacher and the
teacher’s supervisor based upon an assess-
ment of the needs of the teacher, the stu-
dents of the teacher, and the local edu-
cational agency involved, and
‘‘(vi) is part of a program of profes-
sional development which is approved and
certified by the appropriate local edu-
cational agency as furthering the goals of
the preceding clauses.
‘‘(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,
as in effect on the date of the enactment of this
subsection.
‘‘(2) ELIGIBLE TEACHER.—
‘‘(A) IN
GENERAL.—The term ‘eligible
teacher’ means an individual who is a kinder-
garten through grade 12 classroom teacher in
an elementary or secondary school.
‘‘(B) 
ELEMENTARY
OR
SECONDARY
SCHOOL.—The terms ‘elementary school’ and
‘secondary school’ have the meanings given