[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 1621 Introduced in Senate (IS)]








109th CONGRESS
  1st Session
                                S. 1621

 To amend the Internal Revenue Code of 1986 to increase the above-the-
   line deduction for teacher classroom supplies and to expand such 
   deduction to include qualified professional development expenses.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 7, 2005

Ms. Collins (for herself, Mr. Warner, and Ms. Landrieu) 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 increase the above-the-
   line deduction for teacher classroom supplies and to expand such 
   deduction to include qualified professional development expenses.

    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 2005''.

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

    (a) In General.--Subparagraph (D) of section 62(a)(2) (relating to 
certain trade and business deductions of employees) is amended to read 
as follows:
                    ``(D) Certain expenses of elementary and secondary 
                school teachers.--The deductions allowed by section 162 
                which consist of expenses, not in excess of $400, paid 
                or incurred by an eligible educator--
                            ``(i) by reason of the participation of the 
                        educator in professional development courses 
                        related to the curriculum and academic subjects 
                        in which the educator provides instruction or 
                        to the students for which the educator provides 
                        instruction, and
                            ``(ii) in connection with 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 the eligible 
                        educator in the classroom.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2004.
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