Title: TEACH Act
Policy area: Taxation

Summary:
Tools to Educate All Children at Home Act or the TEACH Act
This bill revises and temporarily increases the tax deduction for the expenses of elementary and secondary school teachers. Specifically, the deduction amount is increased from $250 to $1,000 in 2020 and 2021.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8475 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 8475

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 1, 2020

   Mr. Bera 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 temporarily 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 ``Tools to Educate All Children at 
Home Act'' or the ``TEACH Act''.

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

    (a) In General.--Subparagraph (D) of section 62(a)(2) of the 
Internal Revenue Code of 1986 is amended to read as follows:
                    ``(D) Certain expenses of elementary and secondary 
                school teachers.--
                            ``(i) In general.--The deductions allowed 
                        by section 162 which consist of expenses, not 
                        in excess of $250, paid or incurred by an 
                        eligible educator--
                                    ``(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, 
                                supplies (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 classroom or 
                                in connection with online classroom 
                                instruction.
                            ``(ii) Special rule for taxable years 2020 
                        and 2021.--In the case of a taxable year 
                        beginning after December 31, 2019, and before 
                        January 1, 2022, clause (i) shall be applied by 
                        substituting `$1,000' for `$250'.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2019.
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