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SECTION 1. SHORT TITLE.

This Act may be cited as the ''Teacher Support Act of 2001''.

SEC. 2. ABOVE-THE-LINE DEDUCTION FOR QUALIFIED PROFESSIONAL DEVELOPMENT
EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

(a) Deduction Allowed.--Part VII of subchapter B of chapter 1 of
the Internal Revenue Code of 1986 (relating to additional itemized
deductions for individuals) is amended by redesignating section 222 as
section 223 and by inserting after section 221 the following new
section:

''SEC. 222. QUALIFIED PROFESSIONAL DEVELOPMENT EXPENSES.

''(a) Allowance of Deduction.--In the case of an eligible teacher,
there shall be allowed as a deduction an amount equal to the qualified
professional development expenses paid or incurred by the taxpayer
during the taxable year.
''(b) Qualified Professional Development Expenses of Eligible
Teachers.--For purposes of this section--
''(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,
''(v) is of sufficient intensity and
duration to have a positive and lasting impact
on the performance of an eligible teacher in
the classroom (which shall not include 1-day or
short-term workshops and conferences), except
that this clause shall not apply to an activity
if such activity is 1 component described in a
long-term comprehensive professional
development plan established by an eligible
teacher and the teacher's supervisor based upon
an assessment of the needs of the teacher, the
students of the teacher, and the local
educational agency involved, and
''(vi) 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 section.
''(2) Eligible teacher.--
''(A) In general.--The term 'eligible teacher'
means an individual who is a kindergarten through grade
12 classroom teacher or aide in an elementary or
secondary school for at least 720 hours during a school
year.
''(B) Elementary or secondary school.--The terms
'elementary school' and 'secondary school' have the
meanings given such terms by section 14101 of the
Elementary and Secondary Education Act of 1965 (20
U.S.C. 8801), as so in effect.
''(c) Denial of Double Benefit.--
''(1) In general.--No other deduction or credit shall be
allowed under this chapter for any amount taken into account
for which a deduction is allowed under this section.
''(2) Coordination with exclusions.--A deduction shall be
allowed under subsection (a) for qualified professional
development expenses only to the extent the amount of such
expenses exceeds the amount excludable under section 135,
529(c)(1), or 530(d)(2) for the taxable year.''.
(b) Deduction Allowed in Computing Adjusted Gross Income.--Section
62(a) of the Internal Revenue Code of 1986 is amended by inserting
after paragraph (17) the following new paragraph:
''(18) Qualified professional development expenses.--The
deduction allowed by section 222.''.
(c) Conforming Amendment.--The table of sections for part VII of
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is
amended by striking the item relating to section 222 and inserting the
following new items:

''Sec. 222. Qualified professional
development expenses.
''Sec. 223. Cross reference.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2000.

SEC. 3. CREDIT TO ELEMENTARY AND SECONDARY SCHOOL TEACHERS WHO PROVIDE
CLASSROOM MATERIALS.

(a) In General.--Subpart B of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to other credits) is
amended by adding at the end the following new section:

''SEC. 30B. CREDIT TO ELEMENTARY AND SECONDARY SCHOOL TEACHERS WHO
PROVIDE CLASSROOM MATERIALS.

''(a) Allowance of Credit.--In the case of an eligible teacher,
there shall be allowed as a credit against the tax imposed by this
chapter for the taxable year an amount equal to the qualified
elementary and secondary education expenses which are paid or incurred
by the taxpayer during such taxable year.
''(b) Maximum Credit.--The credit allowed by subsection (a) for any
taxable year shall not exceed $100.
''(c) Definitions.--
''(1) Eligible teacher.--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.
''(2) Qualified elementary and secondary education
expenses.--The term 'qualified elementary and secondary
education expenses' means expenses 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) 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.
''(d) Special Rules.--
''(1) Denial of double benefit.--No deduction shall be
allowed under this chapter for any expense for which credit is
allowed under this section.
''(2) Application with other credits.--The credit allowable
under subsection (a) for any taxable year shall not exceed the
excess (if any) of--
''(A) the regular tax for the taxable year, reduced
by the sum of the credits allowable under subpart A and
the preceding sections of this subpart, over
''(B) the tentative minimum tax for the taxable
year.
''(e) Election To Have Credit Not Apply.--A taxpayer may elect to
have this section not apply for any taxable year.''.
(b) Clerical Amendment.--The table of sections for subpart B of
part IV of subchapter A of chapter 1 is amended by adding at the end
the following new item:

''Sec. 30B. Credit to elementary and
secondary school teachers who
provide classroom materials.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2000.
Teacher Support Act of 2001- Amends the Internal Revenue Code to: (1) make the two percent floor on miscellaneous itemized deductions inapplicable to qualified professional development expenses incurred by elementary and secondary school teachers and aides; and (2) allow a credit to elementary and secondary school teachers, instructors, counselors, aides, or principals who provide classroom materials.