Educator Tax Relief Act of 2015

Bill: 114-hr-2940
Sponsor: full_name: Rep. Reichert, David G. [R-WA-8]
Introduced: 2015-06-25
Policy area: Taxation
Subjects: Elementary and secondary education

Higher education

Income tax deductions

Inflation and prices

Teaching, teachers, curricula
Latest action: action_date: 2015-10-23
text: Placed on the Union Calendar, Calendar No. 236.

Summaries:
action_date: 2015-06-25
action_desc: Introduced in House
text: <p><strong>Educator Tax Relief Act of 2015</strong></p> <p>Amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such deduction for taxable years beginning after 2014, (2) allow the deduction of professional development expenses, and (3) make such deduction permanent. </p>

action_date: 2015-10-23
action_desc: Reported to House with amendment(s)
text: <p><strong>Educator Tax Relief Act of 2015</strong></p> <p>(Sec. 2) This bill amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such deduction for taxable years beginning after 2014, (2) allow the deduction of professional development expenses, and (3) make such deduction permanent. The bill applies to taxable years beginning after 2014. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 2940 IN THE HOUSE OF REPRESENTATIVES June 25, 2015 Mr. Reichert (for himself, Mr. McDermott , Mr. Dold , Mr. Pascrell , Mr. Rodney Davis of Illinois , and Mr. Valadao ) 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 improve and 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 Educator Tax Relief Act of 2015 . 2. Deduction for certain expenses of 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, the deductions and inserting The deductions . (b) Inflation adjustment Section 62(d) of such Code is amended by adding at the end the following new paragraph: (3) Inflation adjustment In the case of any taxable year beginning after 2014, the $250 amount in subsection (a)(2)(D) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2013 for calendar year 1992 in subparagraph (B) thereof. Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $50. . (c) Professional Development Expenses Section 62(a)(2)(D) of such Code is amended— (1) by striking educator in connection and all that follows and inserting educator— , and (2) by inserting at the end the following: (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. . (d) Eligible Educator Technical Amendment Section 62(d)(1)(A) of such Code is amended by inserting ending during the taxable year before the period. (e) Effective Date (1) In general The amendments made by subsections (a), (b), and (c) shall apply to taxable years beginning after December 31, 2014. (2) Technical amendment The amendment made by subsection (d) shall apply to taxable years beginning after December 31, 2001.

tv_txt: IB Union Calendar No. 236 114th CONGRESS 1st Session H. R. 2940 [Report No. 114–310] IN THE HOUSE OF REPRESENTATIVES June 25, 2015 Mr. Reichert (for himself, Mr. McDermott , Mr. Dold , Mr. Pascrell , Mr. Rodney Davis of Illinois , and Mr. Valadao ) introduced the following bill; which was referred to the Committee on Ways and Means October 23, 2015 Additional sponsors: Mr. Denham , Mr. Kind , Mr. Benishek , Mr. Bost , Ms. Hahn , Mr. DeFazio , Mr. Poliquin , Mr. Walden , Mr. Fitzpatrick , Mr. Meehan , Mr. Kilmer , Ms. Lofgren , Ms. McSally , Mr. Murphy of Pennsylvania , Mr. Costello of Pennsylvania , Mr. Kelly of Pennsylvania , Ms. Jenkins of Kansas , Mr. Babin , and Mr. Nugent October 23, 2015 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on June 25, 2015 A BILL To amend the Internal Revenue Code of 1986 to improve and 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 Educator Tax Relief Act of 2015 . 2. Deduction for certain expenses of 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, the deductions and inserting The deductions . (b) Inflation adjustment Section 62(d) of such Code is amended by adding at the end the following new paragraph: (3) Inflation adjustment In the case of any taxable year beginning after 2014, the $250 amount in subsection (a)(2)(D) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2013 for calendar year 1992 in subparagraph (B) thereof. Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $50. . (c) Professional Development Expenses Section 62(a)(2)(D) of such Code is amended— (1) by striking educator in connection and all that follows and inserting educator— , and (2) by inserting at the end the following: (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. . (d) Effective Date The amendments made by this section shall apply to taxable years beginning after December 31, 2014.

October 23, 2015 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed