[Congressional Record Volume 146, Number 30 (Thursday, March 16, 2000)]
[Extensions of Remarks]
[Page E345]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                 APPLES FOR THREE MILLION TEACHERS ACT

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                            HON. MATT SALMON

                               of arizona

                    in the house of representatives

                        Thursday, March 16, 2000

  Mr. SALMON. Mr. Speaker, last year Senator Jon Kyl and I introduced 
the K-12 Education Excellence Now (KEEN) Act to provide tax relief for 
all Americans, including our Nation's teachers. This year we are 
introducing another much-needed avenue for teacher relief: the Apples 
for Three Million Teachers Act. The bill will offer America's 3,107,000 
public and private school educators a $100 dollar-for-dollar tax credit 
for out-of-pocket classroom expenses. It also contains another 
provision--one included in the $792 billion tax relief package vetoed 
by the President last year--that will permit educators to claim a tax 
deduction for expenses above $100. I am pleased to report that the 
Apples for Teachers Act passed 98-0 in the Senate as an amendment 
offered by Senator Kyl and Senator Susan Collins to the Education 
Savings Accounts Bill (S. 1134). The House would be wise to incorporate 
this amendment into the education tax incentive package currently being 
crafted. The President has shown his tendency to deprive parents and 
grandparents of a tax-free way to save for education expenses in twice 
vetoing legislation expanding Education Savings Accounts to elementary 
and secondary educational expenses. He might hesitate if faced with the 
prospect of denying every K-12 teacher in America partial from 
classroom expenses
  Education funding tends to be rigid, with money distributed on a 
categorical basis leaving teachers with little flexibility to direct 
funds. The Apples for Teachers Act is desperately needed because 
teachers often have to dip into their own resources to provide their 
students with the resources they need when, as so often is the case, 
the provided materials are inadequate. The National Education 
Association estimates that teachers spend an average of $408 annually 
on out-of-pocket, non-reimbursable materials for their classrooms. A 
seven year veteran teacher who now serves on my staff reports that this 
estimate may be very low. While teaching in inner city schools, she 
spent $900 to $1,200 annually to subsidize her classroom. She believes 
this is below or within the norm of her colleagues.
  Further, in a letter endorsing the teacher tax relief contained in my 
broader KEEN Act, 53,000 educators of the National Science Teachers 
Association and 110,000 members of the National Council of Teachers of 
Mathematics commented that the KEEN tax credit bill ``would alleviate a 
teacher's financial burden in getting needed materials for his or her 
classroom.'' Apples for Teachers furthers this same goal.
  Certainly, one of the most important factors in the academic success 
of a student is teacher quality. But to achieve quality, teachers need 
more than praise: They need the resources necessary to provide our 
children with the learning materials teaching requires. It's time for 
Congress to assist the men and women in American who not only dedicate 
their careers to educating our children, but continue to sacrifice 
financially for them as well. I urge my colleagues to cosponsor the 
Apples for Teachers Act and believe that this legislation should be 
included in any tax package devoted to improving K-12 education.

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