Title: Educators Expense Deduction Modernization Act
Policy area: Taxation

Summary:
Educators Expense Deduction Modernization Act
This bill amends the Internal Revenue Code, with respect to the deduction from gross income for certain expenses of elementary and secondary school teachers, to: (1) increase from $250 to $500 the annual limit on the expenses that may be deducted, and (2) require the limit to be adjusted for inflation after 2019.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5814 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 5814

 To amend the Internal Revenue Code of 1986 to increase the deduction 
   for certain expenses of elementary and secondary school teachers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 15, 2018

  Mr. Brown of Maryland (for himself, Ms. Barragan, Mrs. Beatty, Mr. 
   Brendan F. Boyle of Pennsylvania, Mr. Butterfield, Mr. Carson of 
    Indiana, Mr. Cicilline, Ms. Clarke of New York, Mr. Correa, Mr. 
 Courtney, Ms. DeLauro, Mr. Garamendi, Mr. Grijalva, Ms. Hanabusa, Mr. 
  Hastings, Ms. Norton, Ms. Jackson Lee, Mr. Johnson of Georgia, Ms. 
  Kaptur, Mr. Krishnamoorthi, Mr. Langevin, Ms. Lee, Mr. Sean Patrick 
 Maloney of New York, Mrs. Carolyn B. Maloney of New York, Mr. Meeks, 
Ms. Moore, Mr. Nadler, Mr. Pallone, Mr. Raskin, Ms. Roybal-Allard, Mr. 
 Thompson of Mississippi, Ms. Titus, Mr. Tonko, Mr. Vargas, Mr. Vela, 
 Ms. Velazquez, Mrs. Watson Coleman, Ms. Wilson of Florida, Ms. Eshoo, 
and Mr. Pocan) 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 increase the deduction 
   for certain expenses of elementary and secondary school teachers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Educators Expense Deduction 
Modernization Act''.

SEC. 2. INCREASE IN DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND 
              SECONDARY SCHOOL TEACHERS.

    (a) In General.--Section 62(a)(2)(D) of the Internal Revenue Code 
of 1986 is amended by striking ``$250'' and inserting ``$500''.
    (b) Inflation Adjustment.--Section 62(d)(3) of such Code is amended 
to read as follows:
            ``(3) Inflation adjustment.--In the case of any taxable 
        year beginning after 2019, the $500 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 determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2018' for `calendar year 2016' in 
                subparagraph (A)(ii) thereof.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years beginning December 31, 2018.
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