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<BillSummaries>
<item congress="113" measure-type="hr" measure-number="2141" measure-id="id113hr2141" originChamber="HOUSE" orig-publish-date="2013-05-23" update-date="2013-06-06">
<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>
<summary summary-id="id113hr2141v00" currentChamber="HOUSE" update-date="2013-06-06">
<action-date>2013-05-23</action-date>
<action-desc>Introduced in House</action-desc>
<summary-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>]]></summary-text>
</summary>
</item>
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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 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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</BillSummaries>
