REPAY Supplies Act of 2015

Bill: 114-hr-2692
Sponsor: full_name: Rep. Beatty, Joyce [D-OH-3]
Introduced: 2015-06-09
Policy area: Taxation
Subjects: Elementary and secondary education

Income tax deductions

Preschool education

Teaching, teachers, curricula
Latest action: action_date: 2015-06-09
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2015-06-09
action_desc: Introduced in House
text: <p><strong>Reimburse Educators who Pay for Academic Year Supplies Act of 2015 or the REPAY Supplies Act of 2015</strong></p> <p>This bill amends the Internal Revenue Code to: (1) make permanent the deduction from gross income (above-the-line deduction) for certain expenses of elementary and secondary school teachers, and (2) allow such deduction to an individual who is a teacher or aide under a Head Start program for at least 700 hours during a school year. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 2692 IN THE HOUSE OF REPRESENTATIVES June 9, 2015 Mrs. Beatty (for herself, Mr. Butterfield , Mr. Hinojosa , Mr. Meeks , Mr. Clay , Ms. Norton , Mrs. Watson Coleman , Mrs. Kirkpatrick , Mrs. Lawrence , Mr. Israel , Mr. Van Hollen , Ms. Wilson of Florida , Mr. Conyers , Ms. Edwards , and Mr. Swalwell of California ) 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 and to allow Head Start teachers the same above-the-line deduction for supplies as is allowed to 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 2015 or the REPAY Supplies Act of 2015 . 2. Deduction for certain expenses of elementary and secondary school teachers (a) Deduction made permanent Section 62(a)(2)(D) 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, 2013, or 2014 and inserting The deductions . (b) Head Start Teachers Allowed Above-the-Line Deduction for Supplies Section 62(d)(1) of such Code 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. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2014.