Title: Teacher Tax Deduction Enhancement Act of 2019
Policy area: Taxation

Summary:
Teacher Tax Deduction Enhancement Act of 2019
This bill revises the deduction from gross income (i.e., the above-the-line deduction) for the unreimbursed expenses of school teachers (e.g., supplies and materials). It increases the deduction from $250 to $500 for full-time teachers and allows part-time teachers a $250 deduction. It also allows the deduction for teachers in accredited preschool programs.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4180 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 4180

 To amend the Internal Revenue Code of 1986 to increase and expand the 
   above-the-line deduction for certain expenses of school teachers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 9, 2019

   Mr. Graves of Missouri (for himself and Mr. Clay) 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 and expand the 
   above-the-line deduction for certain expenses of 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 ``Teacher Tax Deduction Enhancement 
Act of 2019''.

SEC. 2. ABOVE-THE-LINE DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL 
              TEACHERS.

    (a) Preschool and Certain Part-Time Teachers Made Eligible.--
            (1) In general.--Section 62(d)(1)(A) of the Internal 
        Revenue Code of 1986 is amended to read as follows:
                    ``(A) Eligible educator.--The term `eligible 
                educator' means, with respect to any taxable year, an 
                individual who is--
                            ``(i) a kindergarten through grade 12 
                        teacher, instructor, counselor, principal, or 
                        aide in a school for at least 450 hours during 
                        a school year which ends during such taxable 
                        year, or
                            ``(ii) a teacher, instructor, counselor, or 
                        aid in a preschool program for at least 450 
                        hours during the taxable year.''.
            (2) Preschool program defined.--Section 62(d)(1) of such 
        Code is amended by adding at the end the following new 
        subparagraph:
                    ``(C) Preschool program.--The term `preschool 
                program' means any program for providing preschool 
                which--
                            ``(i) receives funds for carrying out 
                        preschool programs pursuant to--
                                    ``(I) part A of title I of the 
                                Elementary and Secondary Education Act 
                                of 1965, or
                                    ``(II) subpart 2 of part B of title 
                                I of such Act, or
                            ``(ii) is accredited as a preschool under 
                        State law.''.
            (3) Conforming amendments.--
                    (A) Section 62(d)(1) of such Code is amended by 
                striking all that precedes subparagraph (A) and 
                inserting the following:
            ``(1) Definitions.--For purposes of subsection (a)(2)(D) 
        and this subsection--''.
                    (B) The heading of section 62(a)(2)(D) of such Code 
                is amended by striking ``elementary and secondary'' and 
                inserting ``preschool, elementary, and secondary''.
    (b) Increase in Limitation for Full-Time Educators.--
            (1) In general.--Section 62(a)(2)(D) of such Code is 
        amended by inserting ``(twice such amount in the case of a 
        full-time educator)'' after ``$250''.
            (2) Full-time educator defined.--Section 62(d)(1) of such 
        Code, as amended by subsection (a)(2), is amended by adding at 
        the end the following new subparagraph:
                    ``(D) Full-time educator.--The term `full-time 
                educator' means, with respect to any taxable year, an 
                individual who for such taxable year satisfies the 
                requirements of clause (i) or (ii) of subparagraph (A) 
                applied by substituting `900 hours' for `450 hours' 
                therein.''.
    (c) Repeal of Reduction of Deduction by Reason of Certain 
Exclusions.--Section 62(d) of such Code is amended by striking 
paragraph (2) and redesignating paragraph (3) as paragraph (2).
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
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