REPAY Supplies Act of 2013

Bill: 113-hr-3318
Sponsor: full_name: Rep. Shea-Porter, Carol [D-NH-1]
Introduced: 2013-10-23
Policy area: Taxation
Subjects: Business expenses

Elementary and secondary education

Income tax deductions

Teaching, teachers, curricula
Latest action: action_date: 2013-10-23
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-10-23
action_desc: Introduced in House
text: <p>Reimburse Educators who Pay for Academic Year Supplies Act of 2013 or the REPAY Supplies Act of 2013 - Amends the Internal Revenue Code to make permanent the deduction from gross income (above-the-line deduction) for the classroom-related expenses of elementary and secondary school teachers. </p>

tv_txt: I 113th CONGRESS 1st Session H. R. 3318 IN THE HOUSE OF REPRESENTATIVES October 23, 2013 Ms. Shea-Porter (for herself, Mr. Cohen , Mr. Tonko , Mr. Holt , Mr. Rangel , Mr. Grijalva , Mr. Ellison , Mr. Honda , Mr. Courtney , Mr. McDermott , Ms. Kuster , Mr. Cárdenas , Mr. Ben Ray Luján of New Mexico , Ms. Lee of California , Ms. Castor of Florida , Mr. Swalwell of California , Mr. Cartwright , Mr. Price of North Carolina , Mr. Walz , Ms. Brownley of California , Mr. Capuano , Mr. Butterfield , Mr. McGovern , Mr. Pocan , Ms. Bonamici , Mr. Jones , Mr. King of New York , Ms. Ros-Lehtinen , Ms. Edwards , Ms. Titus , and Ms. Tsongas ) 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 make permanent the above-the-line deduction for certain expenses of elementary and secondary school teachers.

1. Short title This Act may be cited as the Reimburse Educators who Pay for Academic Year Supplies Act of 2013 or as the REPAY Supplies Act of 2013 . 2. Above-the-line deduction for certain expenses of elementary and secondary school teachers made permanent (a) In general Subparagraph (D) of section 62(a)(2) of the Internal Revenue Code of 1986 is amended by striking 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 deductions . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2013.