[Congressional Record Volume 149, Number 47 (Monday, March 24, 2003)]
[Senate]
[Pages S4328-S4329]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Ms. COLLINS (for herself, Mr. Warner, Ms. Landrieu, and Mr. 
        Roberts):
  S. 695. A bill to amend the Internal Revenue Code of 1986 to increase 
the above-the-line deduction for teacher classroom supplies and to 
expand such deduction to include qualified professional development 
expenses; to the Committee on Finance.
  Ms. COLLINS. Mr. President, I am pleased today to rise to introduce 
the Teacher Tax Relief Act of 2003. I am joined by my colleagues, 
Senator Landrieu, Senator Warner, and Senator Roberts, in introducing 
this legislation to help our teachers who selflessly reach deep into 
their own pockets to purchase supplies for their classrooms or to 
engage in professional development.
  Senators Warner, Landrieu, Roberts and I have long led the effort to 
recognize the invaluable services that teachers provide each and every 
day to our children and to our communities. This tax relief is 
significant in that it recognizes the extra mile that our dedicated 
teachers go in order to improve the classroom experience for their 
students.
  This legislation builds upon the tax relief that we authored, which 
was previously enacted in the economic recovery package in the last 
Congress. Our bill would double the amount that a teacher can deduct--
from $250 to $500--and includes professional development expenses in 
the deduction. Our bill would also make this modest tax relief 
permanent, whereas the provision in the economic stimulus package is 
scheduled to sunset next year.
  While our legislation provides financial assistance to educators, its 
ultimate beneficiaries will be our students. Other than involved 
parents, a well-qualified teacher is the single most important 
prerequisite for student success. Educational researchers have 
demonstrated, time and again, the strong correlation between qualified 
teachers and successful students. Moreover, educators themselves 
understand just how important professional development is to 
maintaining and expanding their level of competence.
  When I meet with teachers from Maine, they repeatedly tell me of 
their desire and need for more professional development. But they also 
tell me that, unfortunately, school budgets are so tight that 
frequently the school districts cannot provide the assistance a teacher 
needs in order to take that additional course or pursue that advanced 
degree. As President Bush aptly put it, ``Teachers sometimes lead with 
their hearts and pay with their wallets.''
  A recent survey by the National Center for Education Statistics 
highlights the benefits of professional development. The survey found 
that most teachers who had participated in more than eight hours of 
professional development during the previous year felt ``very well 
prepared'' in the area in which the instruction occurred. Obviously, 
teachers who are taking additional course work and pursuing advanced 
degrees become even more valuable in the classroom.
  Increasing the deduction for teachers who buy classroom supplies is 
also a critical component of my legislation. So often teachers in 
Maine, and throughout the country, spend their own money to improve the 
classroom experiences of their students. While many of us are familiar 
with the National Education Association's estimate that teachers spend, 
on average, $400 a year on classroom supplies, a new survey 
demonstrates that they are spending even more than that. According to a 
recent report from Quality

[[Page S4329]]

Education Data, the average teacher spends more than $520 a year out of 
pocket on school supplies.

  I have spoken to dozens of teachers in Maine who have told me of the 
books, rewards, supplies, and other materials they routinely purchase 
for their students.
  Idella Harter is one such teacher. She told me of spending more than 
$1,000 in a single year, reaching deep into her pocket to buy 
materials, supplies, and other treats for her students. At the end of 
the year, she started to add up all of the receipts that she had saved, 
and she was startled to discover they exceeded $1,000. Idella told me 
at that point she decided she'd better stop adding them up.
  Debra Walker is another dedicated teacher in Maine who teaches 
kindergarten and first grade in town of Milo. She has taught for more 
than 25 years. Year after year, she spends hundreds of dollars on 
books, bulletin boards, computer software, crayons, construction paper, 
tissue paper, stamps and inkpads. She even donated her own family 
computer for use by her class. She described it well by saying, ``These 
are the extras that are needed to make learning fun for children and to 
create a stimulating learning environment.''
  Another example is Tyler Nutter, a middle school math and reading 
teacher from North Berwick, ME. After teaching for just two years, 
Tyler has incurred substantial ``startup'' fees as he builds his own 
collection of needed teaching supplies. In his first years on the job, 
he has spent well over $500 out-of-pocket each year, purchasing books 
and other materials that are essential to his teaching program.
  Tyler tells me that he is still paying off the loans that he incurred 
at the University of Maine-Farmington. He has car payments to make. He 
is saving for a house. And he someday hopes to get an advanced degree. 
Nevertheless, despite the relatively low pay he is receiving as a new 
teacher, he says, ``You feel committed to getting your students what 
they need, even if it is coming out of your own pocket.''
  That is the kind of dedication that I see time and again in the 
teachers in Maine. I have visited nearly 100 schools in Maine, and 
everywhere I go, I find teachers who are spending their own money to 
improve their professional qualifications and to improve the 
educational experiences of their students by supplementing classroom 
supplies.
  The relief we passed overwhelmingly in the last Congress was a step 
in the right direction. As Tyler told me, ``It's a nice recognition of 
the contributions that many teachers have made.'' We are committed to 
building on this good work. We invite all of our colleagues to join us 
in recognizing our teachers for a job well done.
                                 ______