[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2692 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2692

To amend the Internal Revenue Code of 1986 to make permanent the above-
  the-line deduction for certain expenses of elementary and secondary 
  school teachers and to allow Head Start teachers the same above-the-
 line deduction for supplies as is allowed to elementary and secondary 
                            school teachers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 9, 2015

Mrs. Beatty (for herself, Mr. Butterfield, Mr. Hinojosa, Mr. Meeks, Mr. 
Clay, Ms. Norton, Mrs. Watson Coleman, Mrs. Kirkpatrick, Mrs. Lawrence, 
  Mr. Israel, Mr. Van Hollen, Ms. Wilson of Florida, Mr. Conyers, Ms. 
Edwards, and Mr. Swalwell of California) 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 make permanent the above-
  the-line deduction for certain expenses of elementary and secondary 
  school teachers and to allow Head Start teachers the same above-the-
 line deduction for supplies as is allowed to 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 ``Reimburse Educators who Pay for 
Academic Year Supplies Act of 2015'' or the ``REPAY Supplies Act of 
2015''.

SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY 
              SCHOOL TEACHERS.

    (a) Deduction Made Permanent.--Section 62(a)(2)(D) of the Internal 
Revenue Code of 1986 is amended by striking ``In the case of taxable 
years beginning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 
2010, 2011, 2012, 2013, or 2014'' and inserting ``The deductions''.
    (b) Head Start Teachers Allowed Above-the-Line Deduction for 
Supplies.--Section 62(d)(1) of such Code is amended by adding at the 
end the following new subparagraph:
                    ``(C) Head start teachers.--The term `eligible 
                educator' includes, with respect to any taxable year, 
                an individual who is a teacher or aide under a Head 
                Start program operating under the Head Start Act (42 
                U.S.C. 9831 et seq.) for at least 700 hours during a 
                school year.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2014.
                                 <all>