[Congressional Record Volume 146, Number 4 (Thursday, January 27, 2000)]
[Senate]
[Page S113]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. KYL:
  S. 2012. A bill to amend the Internal Revenue Code of 1986 to allow a 
credit against income tax to elementary and secondary school teachers 
who provide classroom materials; to the Committee on Finance.


                  Teacher Tax Credit Relief Act, 2000

 Mr. KYL. Mr. President, I rise to introduce the Teacher Tax 
Credit Relief Act of 2000. The act would provide an annual tax credit 
of up to $100 for teachers' un-reimbursed classroom expenditures that 
are qualified under the Internal Revenue Code.
  Thomas Jefferson once said that ``an educated citizenry is essential 
for the preservation of democracy.'' It falls to our teachers--through 
their hard work and lifetime of commitment to young people--to 
inculcate the academic values and analytical skills that make good 
citizenship possible.
  In my discussions with teachers--public and private--I have been 
amazed to learn that many use their own money to cover the cost of 
classroom materials that are not supplied by their schools or school 
districts. These expenditures enhance our childrens' education but are 
paid for out-of-pocket.
  In fact, in 1996, according to a study by the National Education 
Association, the average K-12 teacher spent $408 annually on classroom 
materials needed for education but not supplied by the schools. These 
materials include everything from books, workbooks, erasers, paper, 
pens, equipment related to classroom instruction, and professional 
enrichment programs.
  Under current law, a tax deduction is allowed for such expenses, but 
only if the teacher itemizes, and only if the expenses exceed two 
percent of the teacher's AGI. Of course, a deduction just reduces 
taxable income. A credit would give teachers relief dollar-for-dollar 
spent, up to the $100 annual limit.
  On a modest income, teachers provide an incalculable service to our 
country. Surely, we should not expect them to pay for school supplies 
out of their salary, when they have already committed their lives to 
the education of our young.
  A similar provision enacted by the Arizona legislature in 1995 has 
been extremely well-received by teachers. The provision was recently 
upheld as constitutional by the Arizona Supreme Court.
  Please join me in supporting this bill. Our teachers deserve to be at 
least partially reimbursed for financial sacrifices they make to 
educate our nation's children.
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