[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5504 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5504

    To amend the Internal Revenue Code of 1986 to improve and make 
    permanent the above-the-line deduction for certain expenses of 
               elementary and secondary school teachers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 17, 2014

  Mr. Reichert (for himself, Mr. McDermott, Mr. Schock, Mr. Kind, Mr. 
  Tiberi, and Mr. Pascrell) 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 improve and make 
    permanent the above-the-line deduction for certain expenses 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 ``Teacher Tax Relief Act of 2014''.

SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL TEACHERS.

    (a) Deduction Made Permanent.--Subparagraph (D) of section 62(a)(2) 
of such Code is amended by striking ``In the case of taxable years 
beginning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 
2011, 2012, or 2013, the deductions'' and inserting ``The deductions''.
    (b) Inflation Adjustment.--Subsection (d) of section 62 of such 
Code is amended by adding at the end the following new paragraph:
            ``(3) Inflation adjustment.--In the case of any taxable 
        year beginning after 2013, the $250 amount in subsection 
        (a)(2)(D) shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2012' for `calendar year 1992' in 
                subparagraph (B) thereof.
        Any increase determined under the preceding sentence shall be 
        rounded to the nearest multiple of $50.''.
    (c) Professional Development Expenses.--Subparagraph (D) of section 
62(a)(2) of such Code is amended--
            (1) by striking ``educator in connection'' and all that 
        follows and inserting ``educator--''; and
            (2) by inserting at the end the following:
                            ``(i) by reason of the participation of the 
                        educator in professional development courses 
                        related to the curriculum 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.''.
    (d) Eligible Educator Technical Amendment.--Subparagraph (A) of 
section 62(d)(1) of such Code is amended by inserting ``ending during 
the taxable year'' before the period.
    (e) Effective Date.--
            (1) In general.--The amendments made by subsections (a), 
        (b), and (c) shall apply to taxable years beginning after 
        December 31, 2013.
            (2) Technical amendment.--The amendment made by subsection 
        (d) shall apply to taxable years beginning after December 31, 
        2001.
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