[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1224 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 1224

 To amend the Internal Revenue Code of 1986 to permit teachers at the 
  elementary and secondary school level, whether or not they itemize 
  deductions, to deduct reasonable and incidental expenses related to 
  instruction, teaching, or other educational job-related activities.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 27, 2001

   Mr. Baca 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 permit teachers at the 
  elementary and secondary school level, whether or not they itemize 
  deductions, to deduct 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.

    This Act may be cited as the ``Teacher Tax Relief Act of 2001''.

SEC. 2. ABOVE-THE-LINE DEDUCTION FOR QUALIFIED INCIDENTAL EXPENSES OF 
              ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    (a) In General.--Subsection (a) of section 62 of the Internal 
Revenue Code of 1986 (defining adjusted gross income) is amended by 
adding at the end the following new paragraph:
            ``(18) Qualified incidental expenses of elementary and 
        secondary school teachers.--Any deduction allowable for the 
        qualified incidental expenses of an eligible teacher.''
    (b) Definitions.--Section 62 of such Code is amended by adding at 
the end the following new subsection:
    ``(d) Qualified Incidental Expenses of Eligible Teachers.--For 
purposes of subsection (a)(18)--
            ``(1) Qualified incidental expenses.--
                    ``(A) In general.--The term `qualified incidental 
                expenses' means expenses paid or incurred by an 
                eligible teacher (but not in excess of $400) during 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.--If the 
                requirements of any applicable State or local law are 
                met with respect to education provided by 
                homeschooling--
                            ``(i) such term shall include expenses 
                        described in subparagraph (A)(i) in connection 
                        with such education, and
                            ``(ii) subparagraph (A)(ii) shall not apply 
                        to such expenses.
            ``(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. In the 
                case of homeschooling to which paragraph (1)(B) 
                applies, such term includes the parents.
                    ``(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, 2000.
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