[Congressional Record Volume 148, Number 94 (Friday, July 12, 2002)]
[Extensions of Remarks]
[Page E1251]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




               INTRODUCTION OF THE TEACHER TAX RELIEF ACT

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                             HON. DAVE CAMP

                              of michigan

                    in the house of representatives

                         Friday, July 12, 2002

  Mr. CAMP. Mr. Speaker, the economic stimulus package signed into law 
by President Bush on March 9, 2002 offers school teachers a $250 
deduction for qualified ``out of pocket'' educational expenses such as 
books and other supplies. These important provisions will provide 
almost half a billion dollars worth of tax relief to teachers all 
across America. However these provisions are only effective in tax 
years 2002 and 2003.
  It is now estimated that the average teacher spends $521 out of their 
own pocket each year on classroom materials--materials such as pens, 
pencils and books. First year teachers spend even more. Moreover, in 
addition to spending substantial money on classroom supplies, many 
teachers spend even more money out of their own pocket on professional 
development.
  The bottom line is that these out-of-pocket costs place lasting 
financial burdens on our teachers and this is one reason our teachers 
are leaving the profession. Congressmen John Tanner, Mark Foley and I 
have introduced the Teacher Tax Relief Act of 2002. This important 
legislation will build on current law in three ways: increase the 
above-the-line deduction for educators from $250 allowed under current 
law to $500, allow educators to include professional development costs 
within that $500 deduction and make these provisions permanent.
  This legislation has bi-partisan cosponsors and support from the 
education community. I urge the House to support this measure.

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