117 HR 7071 IH: Expand Education Deduction for Teachers Act U.S. House of Representatives 2022-03-11 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I117th CONGRESS2d SessionH. R. 7071IN THE HOUSE OF REPRESENTATIVESMarch 11, 2022Ms. Velázquez (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 MeansA BILLTo 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.

1.

Short title

This Act may be cited as the Expand Education Deduction for Teachers Act.

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.