I 
113TH CONGRESS 
2D SESSION 
H. R. 5504 
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 
SEPTEMBER 17, 2014 
Mr. REICHERT (for himself, Mr. MCDERMOTT, Mr. SCHOCK, Mr. KIND, Mr. 
TIBERI, and Mr. PASCRELL) introduced the following bill; which was re-
ferred 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. 
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 ‘‘Teacher Tax Relief 
Act of 2014’’. 
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SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL 
TEACHERS. 
(a) DEDUCTION MADE PERMANENT.—Subparagraph 
(D) of section 62(a)(2) of such Code is amended by strik-
ing ‘‘In the case of taxable years beginning during 2002, 
2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 
2012, or 2013, the deductions’’ and inserting ‘‘The deduc-
tions’’. 
(b) INFLATION ADJUSTMENT.—Subsection (d) of 
section 62 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 2013, 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, deter-
mined by substituting ‘calendar year 2012’ for 
‘calendar year 1992’ in subparagraph (B) 
thereof. 
Any increase determined under the preceding sen-
tence shall be rounded to the nearest multiple of 
$50.’’. 
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(c) PROFESSIONAL
DEVELOPMENT
EXPENSES.— 
Subparagraph (D) of section 62(a)(2) 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 
instruction, and 
‘‘(ii) in connection with books, sup-
plies (other than nonathletic supplies for 
courses of instruction in health or physical 
education), computer equipment (including 
related software and services) and other 
equipment, and supplementary materials 
used by the eligible educator in the class-
room.’’. 
(d) ELIGIBLE
EDUCATOR
TECHNICAL
AMEND-
MENT.—Subparagraph (A) of section 62(d)(1) of such 
Code is amended by inserting ‘‘ending during the taxable 
year’’ before the period. 
(e) EFFECTIVE DATE.— 
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(1) IN GENERAL.—The amendments made by 
subsections (a), (b), and (c) shall apply to taxable 
years beginning after December 31, 2013. 
(2) TECHNICAL AMENDMENT.—The amendment 
made by subsection (d) shall apply to taxable years 
beginning after December 31, 2001. 
Æ 
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