I
107TH CONGRESS
1ST SESSION
H. R. 516
To amend the Internal Revenue Code of 1986 to provide tax relief to
elementary and secondary school teachers.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 7, 2001
Ms. PRYCE of Ohio (for herself, Mr. PITTS, Mr. ORTIZ, Mr. HANSEN, Mr.
MILLER of Florida, Mrs. ROUKEMA, Mr. HORN, Mr. FLETCHER, Mr.
SIMPSON, Mr. BOEHLERT, Mr. MCINTYRE, Mr. ROGERS of Michigan, Ms.
HART, Mr. PAUL, Mr. MCHUGH, Mrs. KELLY, Mr. SHADEGG, Mr. OSE,
Mrs. CHRISTENSEN, Mr. SHIMKUS, Mr. BLAGOJEVICH, Mr. NEY, Mrs.
JONES of Ohio, Mr. KOLBE, Mr. GILLMOR, Mr. FROST, Mr. GILMAN, Mr.
BAKER, Mr. LAHOOD, Mr. GALLEGLY, Mr. GILCHREST, Mr. MICA, Mr.
GARY MILLER of California, and Mr. LANTOS) 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 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
one component described in a long-term
comprehensive 
professional 
development
plan established by an eligible teacher and
the teacher’s supervisor based upon an as-
sessment of the needs of the teacher, the
students 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
such terms by section 14101 of the Elementary
and Secondary Education Act of 1965 (20
U.S.C. 8801), as so in effect.’’.
(b) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
SEC. 3. CREDIT TO ELEMENTARY AND SECONDARY SCHOOL
TEACHERS WHO PROVIDE CLASSROOM MATE-
RIALS.
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by adding at the end the following new
section:
‘‘SEC. 30B. CREDIT TO ELEMENTARY AND SECONDARY
SCHOOL TEACHERS WHO PROVIDE CLASS-
ROOM MATERIALS.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible teacher, there shall be allowed as a credit against
the tax imposed by this chapter for such taxable year an
amount equal to the qualified elementary and secondary
education expenses which are paid or incurred by the tax-
payer during such taxable year.
‘‘(b) MAXIMUM CREDIT.—The credit allowed by sub-
section (a) for any taxable year shall not exceed $400.
‘‘(c) DEFINITIONS.—
‘‘(1) ELIGIBLE TEACHER.—The term ‘eligible
teacher’ means an individual who is a kindergarten
through grade 12 classroom teacher, instructor,
counselor, aide, or principal in an elementary or sec-
ondary school on a full-time basis for an academic
year ending during a taxable year.
‘‘(2) QUALIFIED ELEMENTARY AND SECONDARY
EDUCATION
EXPENSES.—The term ‘qualified ele-
mentary and secondary education expenses’ means
expenses for books, supplies (other than nonathletic
supplies for courses of instruction in health or phys-
ical education), computer equipment (including re-
lated software and services) and other equipment,
and supplementary materials used by an eligible
teacher in the classroom.
‘‘(3) ELEMENTARY OR SECONDARY SCHOOL.—
The term ‘elementary or secondary school’ means
any school which provides elementary education or
secondary education (through grade 12), as deter-
mined under State law.
‘‘(d) SPECIAL RULES.—
‘‘(1) DENIAL OF DOUBLE BENEFIT.—No deduc-
tion shall be allowed under this chapter for any ex-
pense for which credit is allowed under this section.