To amend the Internal Revenue Code of 1986 to allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers.

Bill: 113-hr-2141
Sponsor: full_name: Rep. Beatty, Joyce [D-OH-3]
Introduced: 2013-05-23
Policy area: Taxation
Subjects: Child health

Family services

Income tax deductions

Preschool education

Teaching, teachers, curricula
Latest action: action_date: 2013-05-23
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-05-23
action_desc: Introduced in House
text: <p>Amends the Internal Revenue Code to define a teacher who works in a Head Start program for at least 700 hours during a school year as an eligible educator for purposes of the tax deduction for educational supplies (books, computer equipment, and other equipment and supplementary materials used in the classroom).</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 2141 IN THE HOUSE OF REPRESENTATIVES May 23, 2013 Mrs. Beatty (for herself, Mr. Vargas , Ms. Norton , and Mr. Polis ) 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 allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers.

1. Head start teachers allowed above-the-line deduction for supplies (a) In general Paragraph (1) of section 62(d) of the Internal Revenue Code of 1986 (defining eligible educator) is amended by adding at the end the following new subparagraph: (C) Head start teachers The term eligible educator includes, with respect to any taxable year, an individual who is a teacher or aide under a Head Start program operating under the Head Start Act ( 42 U.S.C. 9831 et seq. ) for at least 700 hours during a school year. . (b) Effective date The amendment made by subsection (a) shall apply to taxable years ending after the date of the enactment of this Act.