[Congressional Record Volume 147, Number 12 (Tuesday, January 30, 2001)]
[Senate]
[Pages S707-S709]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Ms. COLLINS (for herself, Mr. Kyl, and Ms. Landrieu):
  S. 203. A bill to amend the Internal Revenue Code of 1986 to provide 
an above-the-line deduction for qualified professional development 
expenses of elementary and secondary school teachers and to allow a 
credit against income tax to elementary and secondary school teachers 
who provide classroom materials; to the Committee on Finance.
  Ms. COLLINS. Mr. President, I rise today with my friend and colleague 
from Arizona, Senator Kyl, to introduce the Teacher Support Act of 
2001. We are very pleased to be joined by our good friend and 
colleague, Senator Landrieu, in proposing this legislation.
  Senator Kyl and I crafted this bill to help our teachers when they 
pursue professional development or pay for supplies for their 
classrooms.
  Our legislation has two major provisions.
  First, it will allow teachers and teacher aides to take an above-the-
line deduction for their professional development expenses. Thus, 
educators who don't itemize their deductions will still be able to 
benefit from tax-favored treatment for their professional development.
  Second, the legislation will grant educators a tax credit of up to 
$100 for books, supplies, and other materials that they purchase for 
their classrooms. According to a study by the National Education 
Association, the average public school teacher spends more than $400 
annually on classroom supplies. This sacrifice, I think, is typical of 
the dedication of many of our schoolteachers toward their students.
  While our legislation provides some financial assistance to 
educators, its ultimate beneficiaries will be their students. Other 
than involved parents, a well-qualified teacher is the most important 
prerequisite for students' success. Educational researchers have 
demonstrated over and over again the close relationship between 
qualified educators and successful students. Moreover, educators 
themselves understand how important professional development is to 
maintaining and extending their level of competence.
  Mr. President, when I meet with teachers from my State of Maine, they 
repeatedly tell me of their need for more professional development and 
the scarcity of financial support for this worthy pursuit. As President 
Bush has put it, ``Teachers sometimes lead with their hearts and pay 
with their wallets.''
  The willingness of Maine's teachers to fund their own professional 
development activities has deeply impressed me. For example, an English 
teacher, who serves on my education advisory committee, told me of 
spending her own money to attend a curriculum conference. She then came 
back and shared her new knowledge with all of the teachers in her 
department at Bangor High School. She is typical of the many educators 
who generously reach into their own pockets to pay for professional 
development and to purchase materials to enhance their teaching.
  Let me explain how our legislation works in terms of real dollars. In 
my home State, the average yearly starting salary of a public school 
teacher is about $23,300. Under the current law, even a teacher who is 
earning this modest salary cannot deduct the first $466 in professional 
development expenses that he or she paid for out-of-pocket. That is 
because of the requirement in the current law that sets a floor of 2 
percent that has to be reached before the cost of the course or other 
professional development is deductible. Moreover, under current law, 
professional development expenses above $466 can be deducted only if 
the teacher itemizes his or her deductions. Only about one-third of our 
Nation's schoolteachers do itemize their tax deductions.
  Our legislation would enable all educators, regardless of whether or 
not they itemize deductions, to receive tax relief for professional 
development expenses.

  I greatly admire the many educators who have voluntarily financed 
additional education to improve their skills so that they may better 
serve their students. I admire those teachers who purchase books, 
supplies, equipment, and other materials for their students in order to 
enhance their teaching.
  I hope this change in our Tax Code will encourage educators to 
continue their formal course work in the subject matter they teach and 
to attend conferences to give them new ideas for presenting course work 
in a challenging manner. This bill will reimburse educators for a small 
part of what they invest in our children's future. This money would be 
well spent. Investing in education helps us to build one of the most 
important assets for our country's future--a well educated population. 
We need to ensure that our

[[Page S708]]

public schools have the very best educators possible in order to bring 
out the very best in our students.
  Last year, Senator Kyl and I offered a similar version of this 
legislation as an amendment to the Affordable Education Act of 
2000. Our amendment enjoyed overwhelming support and passed the Senate 
by a vote of 98-0. Unfortunately, the underlying bill was not taken up 
by the House of Representatives.

  This year, we are very pleased that President Bush has made the 
classroom supplies portion of our bill part of his education platform, 
and that our legislation has received the support of the National 
Education Association. Our hope is that the bill will become law before 
the end of the year. We urge our colleagues to join us in supporting 
this legislation.
  Mr. President, I ask unanimous consent to print the bill in the 
Record.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

                                 S. 203

       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 ``Teacher Support Act of 
     2001''.

     SEC. 2. ABOVE-THE-LINE DEDUCTION FOR QUALIFIED PROFESSIONAL 
                   DEVELOPMENT EXPENSES OF ELEMENTARY AND 
                   SECONDARY SCHOOL TEACHERS.

       (a) Deduction Allowed.--Part VII of subchapter B of chapter 
     1 of the Internal Revenue Code of 1986 (relating to 
     additional itemized deductions for individuals) is amended by 
     redesignating section 222 as section 223 and by inserting 
     after section 221 the following new section:

     ``SEC. 222. QUALIFIED PROFESSIONAL DEVELOPMENT EXPENSES.

       ``(a) Allowance of Deduction.--In the case of an eligible 
     teacher, there shall be allowed as a deduction an amount 
     equal to the qualified professional development expenses paid 
     or incurred by the taxpayer during the taxable year.
       ``(b) Qualified Professional Development Expenses of 
     Eligible Teachers.--For purposes of this section--
       ``(1) Qualified professional development expenses.--
       ``(A) In general.--The term `qualified professional 
     development expenses' means expenses for tuition, fees, 
     books, supplies, equipment, and transportation required for 
     the enrollment or attendance of an individual in a qualified 
     course of instruction.
       ``(B) Qualified course of instruction.--The term `qualified 
     course of instruction' means a course of instruction which--
       ``(i) is--

       ``(I) directly related to the curriculum and academic 
     subjects in which an eligible teacher provides instruction, 
     or
       ``(II) designed to enhance the ability of an eligible 
     teacher to understand and use State standards for the 
     academic subjects in which such teacher provides instruction,

       ``(ii) may--

       ``(I) provide instruction in how to teach children with 
     different learning styles, particularly children with 
     disabilities and children with special learning needs 
     (including children who are gifted and talented), or
       ``(II) provide instruction in how best to discipline 
     children in the classroom and identify early and appropriate 
     interventions to help children described in subclause (I) to 
     learn,

       ``(iii) is tied to challenging State or local content 
     standards and student performance standards,
       ``(iv) is tied to strategies and programs that demonstrate 
     effectiveness in increasing student academic achievement and 
     student performance, or substantially increasing the 
     knowledge and teaching skills of an eligible teacher,
       ``(v) is of sufficient intensity and duration to have a 
     positive and lasting impact on the performance of an eligible 
     teacher in the classroom (which shall not include 1-day or 
     short-term workshops and conferences), except that this 
     clause shall not apply to an activity if such activity is 1 
     component described in a long-term comprehensive professional 
     development plan established by an eligible teacher and the 
     teacher's supervisor based upon an assessment of the needs of 
     the teacher, the students of the teacher, and the local 
     educational agency involved, and
       ``(vi) is part of a program of professional development 
     which is approved and certified by the appropriate local 
     educational agency as furthering the goals of the preceding 
     clauses.
       ``(C) Local educational agency.--The term `local 
     educational agency' has the meaning given such term by 
     section 14101 of the Elementary and Secondary Education Act 
     of 1965, as in effect on the date of the enactment of this 
     section.
       ``(2) Eligible teacher.--
       ``(A) In general.--The term `eligible teacher' means an 
     individual who is a kindergarten through grade 12 classroom 
     teacher or aide in an elementary or secondary school for at 
     least 720 hours during a school year.
       ``(B) Elementary or secondary school.--The terms 
     `elementary school' and `secondary school' have the meanings 
     given such terms by section 14101 of the Elementary and 
     Secondary Education Act of 1965 (20 U.S.C. 8801), as so in 
     effect.
       ``(c) Denial of Double Benefit.--
       ``(1) In general.--No other deduction or credit shall be 
     allowed under this chapter for any amount taken into account 
     for which a deduction is allowed under this section.
       ``(2) Coordination with exclusions.--A deduction shall be 
     allowed under subsection (a) for qualified professional 
     development expenses only to the extent the amount of such 
     expenses exceeds the amount excludable under section 135, 
     529(c)(1), or 530(d)(2) for the taxable year.''.
       (b) Deduction Allowed in Computing Adjusted Gross Income.--
     Section 62(a) of the Internal Revenue Code of 1986 is amended 
     by inserting after paragraph (17) the following new 
     paragraph:
       ``(18) Qualified professional development expenses.--The 
     deduction allowed by section 222.''.
       (c) Conforming Amendment.--The table of sections for part 
     VII of subchapter B of chapter 1 of the Internal Revenue Code 
     of 1986 is amended by striking the item relating to section 
     222 and inserting the following new items:

``Sec. 222. Qualified professional development expenses.
``Sec. 223. Cross reference.''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2000.

     SEC. 3. CREDIT TO ELEMENTARY AND SECONDARY SCHOOL TEACHERS 
                   WHO PROVIDE CLASSROOM MATERIALS.

       (a) In General.--Subpart B of part IV of subchapter A of 
     chapter 1 of the Internal Revenue Code of 1986 (relating to 
     other credits) is amended by adding at the end the following 
     new section:

     ``SEC. 30B. CREDIT TO ELEMENTARY AND SECONDARY SCHOOL 
                   TEACHERS WHO PROVIDE CLASSROOM MATERIALS.

       ``(a) Allowance of Credit.--In the case of an eligible 
     teacher, there shall be allowed as a credit against the tax 
     imposed by this chapter for the taxable year an amount equal 
     to the qualified elementary and secondary education expenses 
     which are paid or incurred by the taxpayer during such 
     taxable year.
       ``(b) Maximum Credit.--The credit allowed by subsection (a) 
     for any taxable year shall not exceed $100.
       ``(c) Definitions.--
       ``(1) Eligible teacher.--The term `eligible teacher' means 
     an individual who is a kindergarten through grade 12 
     classroom teacher, instructor, counselor, aide, or principal 
     in an elementary or secondary school on a full-time basis for 
     an academic year ending during a taxable year.
       ``(2) Qualified elementary and secondary education 
     expenses.--The term `qualified elementary and secondary 
     education expenses' means expenses for books, supplies (other 
     than nonathletic supplies for courses of instruction in 
     health or physical education), computer equipment (including 
     related software and services) and other equipment, and 
     supplementary materials used by an eligible teacher in the 
     classroom.
       ``(3) Elementary or secondary school.--The term `elementary 
     or secondary school' means any school which provides 
     elementary education or secondary education (through grade 
     12), as determined under State law.
       ``(d) Special Rules.--
       ``(1) Denial of double benefit.--No deduction shall be 
     allowed under this chapter for any expense for which credit 
     is allowed under this section.
       ``(2) Application with other credits.--The credit allowable 
     under subsection (a) for any taxable year shall not exceed 
     the excess (if any) of--
       ``(A) the regular tax for the taxable year, reduced by the 
     sum of the credits allowable under subpart A and the 
     preceding sections of this subpart, over
       ``(B) the tentative minimum tax for the taxable year.
       ``(e) Election To Have Credit Not Apply.--A taxpayer may 
     elect to have this section not apply for any taxable year.''.
       (b) Clerical Amendment.--The table of sections for subpart 
     B of part IV of subchapter A of chapter 1 is amended by 
     adding at the end the following new item:

``Sec. 30B. Credit to elementary and secondary school teachers who 
              provide classroom materials.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2000.

  Mr. KYL. Mr. President, I was an original cosponsor of the Teacher 
Support Act of 2001. Working together last year, Senator Collins and I, 
with invaluable assistance from our departed colleague Paul Coverdell, 
persuaded the Senate to pass almost identical legislation by a vote of 
98-0.
  Like the amendment approved by the Senate last year, the Teacher 
Support 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. For amounts over $100, teachers would 
continue to use the deductions allowed for such expenses under current 
law.
  We know the need this legislation addresses is real. According to a 
recent

[[Page S709]]

study by the NEA, the average K-12 teacher spent $408 every year 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.
  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 school or school 
district.
  I have attended intense meetings in which Arizona teachers have 
related to me, in confidence, that they have used money from the family 
budget, without telling their spouses, for needed classroom supplies, 
and that though they feel wracked with guilt, they would do it again 
for their students. The Teacher Support Act stands for the idea that 
teachers should not feel compelled to make such sacrifices.
  Though there is no absolute linkage between personal contributions 
for school supplies and the quality of the teaching, there likely is 
some correlation, given the degree of commitment evidenced by these 
teachers who are spending their own money. To the extent this is true, 
the proposal will have the effect of encouraging instruction of the 
highest quality.
  I am pleased that President Bush campaigned on a similar proposal 
last year, and that he has included it in the education package he 
announced last week. This legislation, sends a much-needed message to 
the hard-working teachers of this country that they have our support, 
and that, working together, we can improve education for America's 
children.
  Ms. LANDRIEU. Mr. President, as you well know, the need for reform in 
the American education system is a priority for many members of 
Congress, as well as for President Bush and his newly assembled 
administration. While there still is some debate over a few remaining 
issues such as annual testing and private school vouchers, it is clear 
that there is much that we agree must be addressed if our children are 
to receive the type of education necessary to be competitive in the 
21st century. Almost no one disagrees that focused efforts to recruit 
and retain qualified teachers are the key to increasing student 
achievement. Today, research is confirming what common sense has 
suggested all along. A skilled and knowledgeable teacher can make 
enormous difference in how well students learn. One Tennessee study 
found that the students who had good teachers three years in a row 
scored significantly higher on state tests and made far greater gains 
than students with a series of ineffective teachers. Another study 
conducted at Stanford found that the strongest indicator of how a 
state's students performed on National assessments was the percentage 
of well qualified teachers.
  The Department of Education estimates that 2,000,000 new teachers 
will have to be hired in the next decade. Yet, each year, only 60,000 
college graduates enter into teaching. In my home state of Louisiana, 
almost one in five of our teachers has not completed the standard 
regimen for teaching. One of the main detractors for qualified 
professionals to choose to enter the profession of teaching is simply 
that the salaries cover little more than life's daily expenses. While 
the amount of salary a teacher makes is not determined by the federal 
government, that does not preclude us from putting forth innovative 
strategies to address the gaps left by these salaries. In fact, I think 
it is our responsibility to do all that we can to assist states in 
their efforts to bring the best and the brightest teachers into our 
nation's classrooms. The federal tax code provides us with several 
opportunities to acknowledge and reward teachers for the work that they 
do for our children everyday.
  I am proud to join Senator Collins in introducing the ``Teacher 
Support Act of 2001''. This bill allows educators to receive a tax 
credit for some of the costs associated with furthering their 
professional development. Specifically, it will allow educators to 
deduct professional development expenses, without requiring the 
deduction to be subject to the existing two percent floor. In addition, 
this legislation creates an above the line deduction, allowing for 
teachers who do not itemize their taxes to take advantage of these 
helpful benefits. And finally, it allows educators to claim a tax 
credit of up to $100 for books, supplies, and equipment that they 
purchase for their students.
  This is the first of the many steps we as a body must take toward 
building a system of supports for our teachers. This small investment 
will have an inordinate impact on their ability to provide effective 
instruction to our nation's school children. Henry B. Adams once said 
``A teacher affects eternity; he can never tell, where his influence 
stops.'' With this in mind, I ask you to support this bill and others 
like it, so that we can truly affect the future of education in 
America.
                                 ______