Expand Education Deduction for Teachers Act

Bill: 117-hr-7071
Sponsor: full_name: Rep. Velazquez, Nydia M. [D-NY-7]
Introduced: 2022-03-11
Policy area: Taxation
Latest action: action_date: 2022-03-11
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2022-03-11
action_desc: Introduced in House
text: <p><strong>Expand Education Deduction for Teachers Act</strong></p> <p>This bill increases the tax deduction for the expenses (from not in excess of $250 to not in excess of $2,000) of K-12 educators and includes early childhood educators for purposes of such deduction.</p>

tv_txt: I 117th CONGRESS 2d Session H. R. 7071 IN THE HOUSE OF REPRESENTATIVES March 11, 2022 Ms. Velázquez (for herself, Mrs. Carolyn B. Maloney of New York , Ms. Norton , Mrs. Cherfilus-McCormick , Mr. Gallego , Mr. Carbajal , Mr. Soto , and Mr. Vargas ) 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 educator expense deduction and allow early childhood educators to take the deduction, and for other purposes.

1. Short title This Act may be cited as the Expand Education Deduction for Teachers Act . 2. Educator expense deduction increased, includes early childhood educators (a) In general Section 62 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a)(2)(D)— (A) by striking the heading and inserting Certain expenses of early childhood, elementary, and secondary school teachers . , and (B) by striking not in excess of $250 and inserting not in excess of $2,000 , (2) in subsection (d)(1)(A)— (A) by striking kindergarten through grade 12 teacher and inserting, early childhood educator, kindergarten through grade 12 teacher , and (B) by striking in a school and inserting in a school or early childhood education program , and (3) by adding at the end of subsection (d)(1) the following new subparagraph: (C) Early childhood education program For purposes of this paragraph, the term early childhood education program has the meaning given such term in section 103(8) of the Higher Education Act of 1965 ( 20 U.S.C. 1003(8) ). . (b) Effective date The amendments made by this section shall apply to expenses incurred in taxable years beginning after December 31, 2022.