[Congressional Record Volume 149, Number 42 (Monday, March 17, 2003)]
[Senate]
[Pages S3798-S3799]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                   THE TEACHER TAX RELIEF ACT OF 2003

  Mr. WARNER. Mr. President, I rise today in support, once again, of 
America's teachers by joining with Senator Collins in introducing the 
Teacher Tax Relief Act of 2003.
  Senator Collins and I have worked closely for some time now in 
support of legislation to provide our teachers with tax relief in 
recognition of the many out-of-pocket expenses they incur as part of 
their profession. In the 107th Congress, we were successful in 
providing much needed tax relief for our Nation's teachers with passage 
of H.R. 3090, the Job Creation and Worker Assistance Act of 2002.
  This legislation, which was signed into law by President Bush, 
included the Collins/Warner Teacher Tax Relief Act of 2001 provisions 
that provided a $250 above-the-line deduction for educators who incur 
out-of-pocket expenses for supplies they bring into the classroom to 
better the education of their students. These important provisions will 
provide almost half a billion dollars worth of tax relief to teachers 
all across America over the next two years.
  While these provisions will provide substantial relief to America's 
teachers, our work is not yet complete.
  It is now estimated that the average teacher spends $521 out of his 
or her own pocket each year on classroom materials--materials such as 
pens, pencils and books. First-year teachers spend even more, averaging 
$701 a year on classroom expenses.
  Why do they do this? Simply because school budgets are not adequate 
to meet the costs of education. Our teachers dip into their own pocket 
to better the education of America's youth.
  Moreover, in addition to spending substantial money on classroom 
supplies, many teachers spend even more money out of their own pocket 
on professional development. Such expenses include tuition, fees, 
books, and supplies associated with courses that help our teachers 
become even better instructors.
  The fact is that these out-of-pocket costs place lasting financial 
burdens on our teachers. This is one reason our teachers are leaving 
the profession. Little wonder that our country is in the midst of a 
teacher shortage.
  Without a doubt, the Teacher Tax Relief Act of 2001 took a step 
forward in helping to alleviate the Nation's teaching shortage by 
providing a $250 above-the-line deduction for classroom expenses.
  However, it is clear that our teachers are spending much more than 
$250 a year out of their own pocket to better the education of our 
children.
  Accordingly, Senator Collins and I have joined together to take 
another step forward by introducing the Teacher Tax Relief Act of 2003.
  This legislation will build upon current law in three ways. The 
legislation will:
  No. 1, increase the above-the-line deduction for educators from $250 
allowed under current law to $500;
  No. 2, allow educators to include professional development costs 
within that $500 deduction. Under current law, up to $250 is deductible 
but only for classroom expenses; and
  No. 3, make the Teacher Tax relief provisions in the law permanent. 
Current law sunsets the Collins/Warner provisions after 2 years.

[[Page S3799]]

  Our teachers have made a personal commitment to educate the next 
generation and to strengthen America. In my view, the Federal 
Government should recognize the many sacrifices our teachers make in 
their career.
  The Teacher Tax Relief Act of 2003 is another step forward in 
providing our educators with the recognition they deserve.

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