113 HR 2141 IH: To amend the Internal Revenue Code of 1986 to allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers. U.S. House of Representatives 2013-05-23 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 1st Session H. R. 2141 IN THE HOUSE OF REPRESENTATIVES May 23, 2013 Mrs. Beatty (for herself, Mr. Vargas, Ms. Norton, and Mr. Polis) 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 allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers.

1.

Head start teachers allowed above-the-line deduction for supplies

(a)

In general

Paragraph (1) of section 62(d) of the Internal Revenue Code of 1986 (defining eligible educator) is amended by adding at the end the following new subparagraph: (C)

Head start teachers

The term eligible educator includes, with respect to any taxable year, an individual who is a teacher or aide under a Head Start program operating under the Head Start Act (42 U.S.C. 9831 et seq.) for at least 700 hours during a school year. . (b)

Effective date

The amendment made by subsection (a) shall apply to taxable years ending after the date of the enactment of this Act.