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  <bill>
    <number>161</number>
    <updateDate>2023-01-11T13:21:03Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:21:03Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2011-01-05</introducedDate>
    <congress>112</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. SHULER:H.R. 161.Congress has the power to enact this legislation pursuantto the following:Article 1 Section 8 Clause 1--``The Congress shall havepower to lay and collect taxes''.[Page H46]</pre>]]></constitutionalAuthorityStatementText>
    <committees>
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        <systemCode>hswm00</systemCode>
        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
        <activities>
          <item>
            <name>Referred to</name>
            <date>2011-01-05T17:17:20Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <actions>
      <item>
        <actionDate>2011-01-05</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
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            <name>Ways and Means Committee</name>
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        <actionDate>2011-01-05</actionDate>
        <text>Introduced in House</text>
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        <actionDate>2011-01-05</actionDate>
        <text>Introduced in House</text>
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    <sponsors>
      <item>
        <bioguideId>S001171</bioguideId>
        <fullName>Rep. Shuler, Heath [D-NC-11]</fullName>
        <firstName>Heath</firstName>
        <lastName>Shuler</lastName>
        <party>D</party>
        <state>NC</state>
        <district>11</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Income tax deductions</name>
        </item>
        <item>
          <name>Preschool education</name>
        </item>
        <item>
          <name>Teaching, teachers, curricula</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2011-01-05</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2011-01-24T22:30:58Z</updateDate>
        <text><![CDATA[ <p>Amends the Internal Revenue Code to define a teacher who works in a Head Start program for at least 700 hours during a school year as an eligible educator for purposes of the tax deduction for educational supplies (books, computer equipment, and other equipment and supplementary materials used in the classroom).</p>]]></text>
      </summary>
    </summaries>
    <title>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.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>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.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>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.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
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      </item>
    </titles>
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        <type>Introduced in House</type>
        <date>2011-01-05T05:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-112hr161ih/xml/BILLS-112hr161ih.xml</url>
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        </formats>
      </item>
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    <latestAction>
      <actionDate>2011-01-05</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:language>EN</dc:language>
    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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