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SECTION 1. SHORT TITLE.

This Act may be cited as the ''Tax Equity for School Teachers Act
of 2001''.

SEC. 2. DEDUCTION FOR CERTAIN PROFESSIONAL DEVELOPMENT EXPENSES AND
CLASSROOM SUPPLIES OF ELEMENTARY AND SECONDARY SCHOOL
TEACHERS.

(a) Deduction Allowed Whether or Not Taxpayer Itemizes Other
Deductions.--Subsection (a)(2) of section 62 of the Internal Revenue
Code of 1986 (defining adjusted gross income) is amended by adding at
the end the following new subparagraph:
''(D) Certain professional development expenses and
classroom supplies for teachers.--The deductions
allowed by section 162 which consist of qualified
professional development expenses and qualified
elementary and secondary education expenses paid or
incurred by an eligible teacher.''.
(b) Definitions.--Section 62 of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
''(d) Qualified Expenses of Eligible Teachers.--For purposes of
subsection (a)(2)(D)--
''(1) Qualified professional development expenses.--
''(A) In general.--The term 'qualified professional
development expenses' means expenses for tuition, fees,
books, supplies, equipment, and transportation required
for the enrollment or attendance of an individual in a
qualified course of instruction.
''(B) Qualified course of instruction.--The term
'qualified course of instruction' means a course of
instruction which--
''(i) is--
''(I) directly related to the
curriculum and academic subjects in
which an eligible teacher provides
instruction, or
''(II) designed to enhance the
ability of an eligible teacher to
understand and use State standards for
the academic subjects in which such
teacher provides instruction,
''(ii) may--
''(I) provide instruction in how to
teach children with different learning
styles, particularly children with
disabilities and children with special
learning needs (including children who
are gifted and talented), or
''(II) provide instruction in how
best to discipline children in the
classroom and identify early and
appropriate interventions to help
children described in subclause (I) to
learn,
''(iii) is tied to challenging State or
local content standards and student performance
standards,
''(iv) is tied to strategies and programs
that demonstrate effectiveness in increasing
student academic achievement and student
performance, or substantially increasing the
knowledge and teaching skills of an eligible
teacher, and
''(v) is part of a program of professional
development which is approved and certified by
the appropriate local educational agency as
furthering the goals of the preceding clauses.
''(C) Local educational agency.--The term 'local
educational agency' has the meaning given such term by
section 14101 of the Elementary and Secondary Education
Act of 1965, as in effect on the date of the enactment
of this subsection.
''(2) Qualified elementary and secondary education
expenses.--The term 'qualified elementary and secondary
education expenses' means expenses for any taxable year for
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 an eligible
teacher in the classroom.
''(3) Eligible teacher.--
''(A) In general.--The term 'eligible teacher'
means an individual who is a kindergarten through grade
12 classroom teacher, instructor, counselor, aide, or
principal in an elementary or secondary school on a
full-time basis for an academic year ending during a
taxable year.
''(B) Elementary or secondary school.--The term
'elementary or secondary school' means any school which
provides elementary education or secondary education
(through grade 12), as determined under State law.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2000.
Tax Equity for School Teachers Act of 2001 - Amends the Internal Revenue Code to allow as a deduction against gross income certain professional development expenses of, and classroom supplies provided by, eligible kindergarten, elementary, and secondary school teachers, instructors, aides, counselors, and principals.(Such expenses to be allowed whether or not the taxpayer itemizes, and not subject to the two percent miscellaneous deduction rule.)