[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7071 Introduced in House (IH)]

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117th CONGRESS
  2d Session
                                H. R. 7071

  To amend the Internal Revenue Code of 1986 to increase the educator 
   expense deduction and allow early childhood educators to take the 
                   deduction, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 11, 2022

 Ms. Velazquez (for herself, Mrs. Carolyn B. Maloney of New York, Ms. 
Norton, Mrs. Cherfilus-McCormick, Mr. Gallego, Mr. Carbajal, Mr. Soto, 
 and Mr. Vargas) 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 increase the educator 
   expense deduction and allow early childhood educators to take the 
                   deduction, and for other purposes.

    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 ``Expand Education Deduction for 
Teachers Act.''

SEC. 2. EDUCATOR EXPENSE DEDUCTION INCREASED, INCLUDES EARLY CHILDHOOD 
              EDUCATORS.

    (a) In General.--Section 62 of the Internal Revenue Code of 1986 is 
amended--
            (1) in subsection (a)(2)(D)--
                    (A) by striking the heading and inserting ``Certain 
                expenses of early childhood, elementary, and secondary 
                school teachers.'', and
                    (B) by striking ``not in excess of $250'' and 
                inserting ``not in excess of $2,000'',
            (2) in subsection (d)(1)(A)--
                    (A) by striking ``kindergarten through grade 12 
                teacher'' and inserting, ``early childhood educator, 
                kindergarten through grade 12 teacher'', and
                    (B) by striking ``in a school'' and inserting ``in 
                a school or early childhood education program'', and
            (3) by adding at the end of subsection (d)(1) the following 
        new subparagraph:
            ``(C) Early childhood education program.--For purposes of 
        this paragraph, the term `early childhood education program' 
        has the meaning given such term in section 103(8) of the Higher 
        Education Act of 1965 (20 U.S.C. 1003(8)).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to expenses incurred in taxable years beginning after December 
31, 2022.
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