II 111th CONGRESS 2d Session S. 3445 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.

1.

Short title

This Act may be cited as the Tax Equity for School Teachers Act of 2010.

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.