<?xml version="1.0" encoding="UTF-8"?>
<BillSummaries>
<item congress="114" measure-type="hr" measure-number="2940" measure-id="id114hr2940" originChamber="HOUSE" orig-publish-date="2015-06-25" update-date="2015-10-28">
<title>Educator Tax Relief Act of 2015</title>
<summary summary-id="id114hr2940v17" currentChamber="HOUSE" update-date="2015-10-28">
<action-date>2015-10-23</action-date>
<action-desc>Reported to House amended</action-desc>
<summary-text><![CDATA[<p><strong>Educator Tax Relief Act of 2015</strong></p> <p>(Sec. 2) This bill amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such deduction for taxable years beginning after 2014, (2) allow the deduction of professional development expenses, and (3) make such deduction permanent. The bill applies to taxable years beginning after 2014. </p>]]></summary-text>
</summary>
<summary summary-id="id114hr2940v00" currentChamber="HOUSE" update-date="2015-07-20">
<action-date>2015-06-25</action-date>
<action-desc>Introduced in House</action-desc>
<summary-text><![CDATA[<p><strong>Educator Tax Relief Act of 2015</strong></p> <p>Amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such deduction for taxable years beginning after 2014, (2) allow the deduction of professional development expenses, and (3) make such deduction permanent. </p>]]></summary-text>
</summary>
</item>
<dublinCore xmlns:dc="http://purl.org/dc/elements/1.1/">
<dc:format>text/xml</dc:format>
<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>
</dublinCore>
</BillSummaries>
