Educators Expense Deduction Modernization Act

Bill: 116-hr-878
Sponsor: full_name: Rep. Brown, Anthony G. [D-MD-4]
Introduced: 2019-01-30
Policy area: Taxation
Subjects: Elementary and secondary education

Income tax deductions

Teaching, teachers, curricula
Latest action: action_date: 2019-01-30
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-01-30
action_desc: Introduced in House
text: <p><b>Educators Expense Deduction Modernization Act </b></p> <p>This bill modifies the tax deduction for certain expenses of elementary and secondary school teachers to (1) increase from $250 to $500 the annual limit on the expenses that may be deducted, and (2) require the limit to be adjusted for inflation after 2019. </p>

tv_txt: I 116th CONGRESS 1st Session H. R. 878 IN THE HOUSE OF REPRESENTATIVES January 30, 2019 Mr. Brown of Maryland (for himself, Ms. Barragán , Mrs. Beatty , Mr. Brendan F. Boyle of Pennsylvania , Mr. Butterfield , Mr. Carbajal , Mr. Carson of Indiana , Mr. Cicilline , Ms. Clarke of New York , Mr. Cohen , Mr. Courtney , Ms. DeLauro , Mr. Gallego , Mr. Garamendi , Mr. Grijalva , Mr. Hastings , Ms. Jackson Lee , Ms. Johnson of Texas , Ms. Kaptur , Mr. Khanna , Mr. Krishnamoorthi , Ms. Kuster of New Hampshire , Mr. Langevin , Mr. Levin of Michigan , Mrs. Carolyn B. Maloney of New York , Mr. McEachin , Mr. Meeks , Ms. Moore , Mr. Nadler , Ms. Norton , Ms. Omar , Mr. Pallone , Ms. Pingree , Mr. Pocan , Mr. Raskin , Ms. Roybal-Allard , Ms. Titus , Mr. Tonko , Ms. Velázquez , Mrs. Watson Coleman , Ms. Wild , Mr. Yarmuth , and Mr. Welch ) 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 the deduction for certain expenses of elementary and secondary school teachers.

1. Short title This Act may be cited as the Educators Expense Deduction Modernization Act . 2. Increase in deduction for certain expenses of elementary and secondary school teachers (a) In general Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking $250 and inserting $500 . (b) Inflation adjustment Section 62(d)(3) of such Code is amended to read as follows: (3) Inflation adjustment In the case of any taxable year beginning after 2019, the $500 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 2018 for calendar year 2016 in subparagraph (A)(ii) thereof. . (c) Effective date The amendments made by this section shall apply with respect to taxable years beginning December 31, 2018.