[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4541 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 4541

    To amend the Internal Revenue Code of 1986 to allow individuals 
   providing adult education the same above-the-line deduction as is 
   allowed for expenses of elementary and secondary school teachers.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 11, 2016

  Mr. Beyer introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to allow individuals 
   providing adult education the same above-the-line deduction as is 
   allowed for 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 ``Save Teachers of Adults from Paying 
out of Their Livelihood for Education Resources Act of 2016'' or the 
``STAPLER Act of 2016''.

SEC. 2. ELIGIBLE EDUCATOR DEDUCTION ALLOWED FOR INDIVIDUALS PROVIDING 
              ADULT EDUCATION.

    (a) In General.--Section 62(d)(1)(A) of the Internal Revenue Code 
of 1986 is amended by striking the period at the end and inserting the 
following: ``or an individual who provides adult education, as defined 
in section 203 of the Adult Education and Family Literacy Act (29 
U.S.C. 3272), for at least 250 hours during such taxable year.''.
    (b) Conforming Amendment.--Section 62(a)(2)(D) of the Internal 
Revenue Code of 1986 is amended in the heading by striking ``elementary 
and secondary school teachers'' and inserting ``eligible educators''.
    (c) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2015.
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