[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 495 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                 S. 495

 To amend the Internal Revenue Code of 1986 to allow an above-the-line 
 deduction for certain professional development expenses and classroom 
         supplies of elementary and secondary school teachers.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 8, 2001

   Mr. Hatch 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 allow an above-the-line 
 deduction for certain professional development expenses and classroom 
         supplies of elementary and secondary school teachers.

    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 ``Tax Equity for School Teachers Act 
of 2001''.

SEC. 2. DEDUCTION FOR CERTAIN PROFESSIONAL DEVELOPMENT EXPENSES AND 
              CLASSROOM SUPPLIES OF ELEMENTARY AND SECONDARY SCHOOL 
              TEACHERS.

    (a) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Subsection (a)(2) of section 62 of the Internal Revenue 
Code of 1986 (defining adjusted gross income) is amended by adding at 
the end the following new subparagraph:
                    ``(D) Certain professional development expenses and 
                classroom supplies for teachers.--The deductions 
                allowed by section 162 which consist of qualified 
                professional development expenses and qualified 
                elementary and secondary education expenses paid or 
                incurred by an eligible teacher.''.
    (b) Definitions.--Section 62 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(d) Qualified Expenses of Eligible Teachers.--For purposes of 
subsection (a)(2)(D)--
            ``(1) Qualified professional development expenses.--
                    ``(A) In general.--The term `qualified professional 
                development expenses' means expenses for tuition, fees, 
                books, supplies, equipment, and transportation required 
                for the enrollment or attendance of an individual in a 
                qualified course of instruction.
                    ``(B) Qualified course of instruction.--The term 
                `qualified course of instruction' means a course of 
                instruction which--
                            ``(i) is--
                                    ``(I) directly related to the 
                                curriculum and academic subjects in 
                                which an eligible teacher provides 
                                instruction, or
                                    ``(II) designed to enhance the 
                                ability of an eligible teacher to 
                                understand and use State standards for 
                                the academic subjects in which such 
                                teacher provides instruction,
                            ``(ii) may--
                                    ``(I) provide instruction in how to 
                                teach children with different learning 
                                styles, particularly children with 
                                disabilities and children with special 
                                learning needs (including children who 
                                are gifted and talented), or
                                    ``(II) provide instruction in how 
                                best to discipline children in the 
                                classroom and identify early and 
                                appropriate interventions to help 
                                children described in subclause (I) to 
                                learn,
                            ``(iii) is tied to challenging State or 
                        local content standards and student performance 
                        standards,
                            ``(iv) is tied to strategies and programs 
                        that demonstrate effectiveness in increasing 
                        student academic achievement and student 
                        performance, or substantially increasing the 
                        knowledge and teaching skills of an eligible 
                        teacher, and
                            ``(v) is part of a program of professional 
                        development which is approved and certified by 
                        the appropriate local educational agency as 
                        furthering the goals of the preceding clauses.
                    ``(C) Local educational agency.--The term `local 
                educational agency' has the meaning given such term by 
                section 14101 of the Elementary and Secondary Education 
                Act of 1965, as in effect on the date of the enactment 
                of this subsection.
            ``(2) Qualified elementary and secondary education 
        expenses.--The term `qualified elementary and secondary 
        education expenses' means expenses for any taxable year for 
        books, supplies (other than nonathletic supplies for courses of 
        instruction in health or physical education), computer 
        equipment (including related software and services) and other 
        equipment, and supplementary materials used by an eligible 
        teacher in the classroom.
            ``(3) 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 on a 
                full-time basis for an academic year ending during a 
                taxable year.
                    ``(B) Elementary or secondary school.--The term 
                `elementary or secondary school' means any school which 
                provides elementary education or secondary education 
                (through grade 12), as determined under State law.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2000.
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