[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3445 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 3445

 To amend the Internal Revenue Code of 1986 to allow an above-the-line 
 deduction for certain professional development and other expenses of 
elementary and secondary school teachers and for certain certification 
 expenses of individuals becoming science, technology, engineering, or 
                             math teachers.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                 May 27 (legislative day, May 26), 2010

   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 and other expenses of 
elementary and secondary school teachers and for certain certification 
 expenses of individuals becoming science, technology, engineering, or 
                             math 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 2010''.

SEC. 2. DEDUCTION FOR CERTAIN PROFESSIONAL DEVELOPMENT EXPENSES AND 
              CLASSROOM SUPPLIES OF ELEMENTARY AND SECONDARY SCHOOL 
              TEACHERS AND FOR CERTAIN CERTIFICATION EXPENSES OF 
              SCIENCE, TECHNOLOGY, ENGINEERING, OR MATH TEACHERS.

    (a) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Subparagraph (D) of section 62(a)(2) of the Internal 
Revenue Code of 1986 (relating to certain expenses of elementary and 
secondary school teachers) is amended to read as follows:
                    ``(D) Certain professional development expenses, 
                classroom supplies, and other expenses for elementary 
                and secondary teachers.--The sum of the deductions 
                allowed by section 162 with respect to the following 
                expenses:
                            ``(i) Expenses paid or incurred by an 
                        eligible educator 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.
                            ``(ii) Expenses paid or incurred by an 
                        eligible educator which constitute qualified 
                        professional development expenses.
                            ``(iii) Expenses which are related to the 
                        initial certification of an individual (in the 
                        individual's State licensing system) as a 
                        qualified science, technology, engineering or 
                        math teacher.''.
    (b) Definitions and Special Rules.--Section 62(d) of the Internal 
Revenue Code of 1986 (relating to definitions and special rules is 
amended by redesignating paragraph (2) as paragraph (5) and by adding 
after paragraph (1) the following new paragraphs:
            ``(2) Qualified professional development expenses.--For 
        purposes of subsection (a)(2)(D)--
                    ``(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 educator provides 
                                instruction,
                                    ``(II) designed to enhance the 
                                ability of an eligible educator to 
                                understand and use State standards for 
                                the academic subjects in which such 
                                teacher provides instruction, or
                                    ``(III) designed to enable an 
                                eligible educator to meet the highly 
                                qualified teacher requirements under 
                                the No Child Left Behind Act of 2001,
                            ``(ii) may provide instruction to an 
                        eligible educator--
                                    ``(I) 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) 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 the ability of an 
                        eligible educator to enable students to meet 
                        challenging State or local content standards 
                        and student performance standards,
                            ``(iv) is tied to strategies and programs 
                        that demonstrate effectiveness in assisting an 
                        eligible educator in increasing student 
                        academic achievement and student performance, 
                        or substantially increasing the knowledge and 
                        teaching skills of an eligible educator, and
                            ``(v) is part of a program of professional 
                        development for eligible educators 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.
            ``(3) Qualified science, technology, engineering, or math 
        teacher.--For purposes of subsection (a)(2)(D), the term 
        `qualified science, technology, engineering, or math teacher' 
        means, with respect to a taxable year, an individual who--
                    ``(A) has a bachelor's degree or other advanced 
                degree in a field related to science, technology, 
                engineering, or math,
                    ``(B) was employed as a nonteaching professional in 
                a field related to science, technology, engineering, or 
                math for not less than 3 taxable years during the 10-
                taxable-year period ending with the taxable year,
                    ``(C) is certified as a teacher of science, 
                technology, engineering, or math in the individual's 
                State licensing system for the first time during such 
                taxable year, and
                    ``(D) is employed at least part-time as a teacher 
                of science, technology, engineering, or math in an 
                elementary or secondary school during such taxable 
                year.
            ``(4) Exemption from minimum education or new trade or 
        business exception.--For purposes of applying subsection 
        (a)(2)(D) and this subsection, the determination as to whether 
        qualified professional development expenses, or expenses for 
        the initial certification described in subsection 
        (a)(2)(D)(iii), are deductible under section 162 shall be made 
        without regard to any disallowance of such a deduction under 
        such section for such expenses because such expenses are 
        necessary to meet the minimum educational requirements for 
        qualification for employment or qualify the individual for a 
        new trade or business.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
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