[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 1127 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                S. 1127

 To amend the Internal Revenue Code of 1986 to eliminate the 2-percent 
     floor on miscellaneous itemized deductions for reasonable and 
    incidental expenses related to instruction, teaching, or other 
                  educational job-related activities.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 26, 1999

 Mr. Coverdell (for himself and Ms. Collins) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to eliminate the 2-percent 
     floor on miscellaneous itemized deductions for reasonable and 
    incidental expenses related to instruction, teaching, or other 
                  educational job-related activities.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; AMENDMENT TO 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Teacher Deduction 
for Incidental Expenses Act''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this title an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--Congress finds that--
            (1) the foundation of American freedom and democracy is a 
        strong, effective system of education in which every child has 
        the opportunity to learn in a safe and nurturing environment;
            (2) America's first rate education system depends on a 
        partnership between parents, principals, teachers, and 
        children;
            (3) the success of our Nation for much of the 20th century 
        is the result of the hard work and dedication of teachers 
        across the land;
            (4) while many people spend their lives building careers, 
        teachers spend their careers building lives;
            (5) our Nation's teachers serve our children beyond the 
        call of duty as coaches, mentors, and advisors without regard 
        to fame or fortune;
            (6) teachers are often the first to enter the school yard 
        in the morning, as well as, the last to leave in the evening--
        correcting papers, preparing lessons, or helping a struggling 
        student;
            (7) many teachers spend money out of their own pockets to 
        buy paper for art class, pencils for writing, workbooks for 
        math, and other supplies that help teachers teach and students 
        learn; and
            (8) often these incidental expenses that assist teachers in 
        their mission and provide our students with enhanced learning 
        experiences go unreimbursed by the school or the local 
        district.
    (b) Purpose.--The purpose of this Act is to allow teachers and 
other education professionals to deduct reasonable and miscellaneous 
expenses related to education, teaching, or instruction from their 
adjusted income.

SEC. 3. 2-PERCENT FLOOR ON MISCELLANEOUS ITEMIZED DEDUCTIONS NOT TO 
              APPLY TO QUALIFIED INCIDENTAL EXPENSES OF ELEMENTARY AND 
              SECONDARY SCHOOL TEACHERS.

    (a) In General.--Section 67(b) (defining miscellaneous itemized 
deductions) is amended by striking ``and'' at the end of paragraph 
(11), by striking the period at the end of paragraph (12) and inserting 
``, and'', and by adding at the end the following new paragraph:
            ``(13) any deduction allowable for the qualified incidental 
        expenses of an eligible teacher.''
    (b) Definitions.--Section 67 (relating to 2-percent floor on 
miscellaneous itemized deductions) is amended by adding at the end the 
following new subsection:
    ``(g) Qualified Incidental Expenses of Eligible Teachers.--For 
purposes of subsection (b)(13)--
            ``(1) Qualified incidental expenses.--
                    ``(A) In general.--The term `qualified incidental 
                expenses' means expenses paid or incurred by an 
                eligible teacher in an amount not to exceed $250 for 
                any taxable year--
                            ``(i) for books, supplies, and equipment 
                        related to instruction, teaching, or other 
                        educational job-related activities of such 
                        eligible teacher, and
                            ``(ii) with respect to which a deduction is 
                        allowable under section 162 (determined without 
                        regard to this section).
                    ``(B) Special rule for homeschooling.--Such term 
                shall include expenses described in subparagraph (A)(i) 
                in connection with education provided by homeschooling 
                if the requirements of any applicable State or local 
                law are met with respect to such education.
            ``(2) Eligible teacher.--
                    ``(A) In general.--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.
                    ``(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) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1999.
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