[Congressional Record Volume 151, Number 110 (Wednesday, September 7, 2005)]
[Senate]
[Pages S9734-S9735]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Ms. COLLINS (for herself, Mr. Warner, and Ms. Landrieu):
  S. 1621. 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 to introduce today the 
teacher tax act of 2005, which I am offering along with my good 
friends, Senator Warner and Senator Landrieu. Our bill increases to 
$400, and makes permanent, the tax deduction available to teachers who 
incur out-of-pocket expenses to purchase classroom supplies. It would 
also allow this above-the-line deduction for expenses related to 
professional development.
  This bill builds upon the $250 tax deduction established by 
legislation we authored in 2001, which became law as part of that 
year's tax relief package. The Tax relief provided by that bill was 
later extended through the end of this year.
  Increasing the deduction for teachers who buy classroom supplies is 
warranted by the facts. 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, other surveys show that they are spending 
even more than that. Indeed, I have spoken to dozens of teachers in my 
home State who tell me they routinely spend far in excess of the $250 
deduction limit--a few even as much as $1,000--on materials they use in 
their classrooms. At every school I visit, I find teachers who are 
spending their own money to improve the educational experiences of 
their students by supplementing classroom supplies. One such teacher is 
Debra Walker, who teaches kindergarten and first grade in the town of 
Milo, ME. 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 incurred substantial ``startup'' fees as he built his own 
collection of needed teaching supplies. In his first years on the job, 
he spent well over $500 out-of-pocket each year, purchasing books and 
other materials that are essential to his teaching program. This tax 
deduction is, in Tyler's words, ``a nice recognition of the 
contributions that many teachers have made.''
  It is important that this deduction also be available to teachers who 
incur expenses for professional development. While this tax relief 
provides modest assistance to educators, it is my view that students 
are its ultimate beneficiaries. Studies consistently show that well-
qualified teachers, and involved parents, are the most important

[[Page S9735]]

contributors to student success. Educators themselves understand just 
how important professional development is to their ability to make a 
positive impact in the classroom. Teachers in Maine repeatedly tell me 
that they need, and want, more professional development. But tight 
school budgets often make funds to support this development impossible 
to get. By making professional development expenses deductible, this 
bill will help teachers take that additional course or pursue that 
advanced degree that will make them even better at what they love to 
do.
  The teacher tax relief we have made available since 2001 is a step in 
the right direction. Increasing that deduction, and making it 
permanent, would be a small but appropriate means of recognizing our 
teachers for a job well done.
  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 2005.
  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 Nations' 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 
provided almost half a billion dollars' worth of tax relief to teachers 
all across America in 2002 and 2003.
  In the 108th Congress we were able to successfully extend the 
provisions of the Teacher Tax Relief Act for 2004 and 2005.
  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 their 
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 2005.
  This legislation will build upon current law in three ways. The 
legislation will: (1) Increase the above-the-line deduction, as 
President Bush has called for, from $250 allowed under current law to 
$400; (2) allow educators to include professional development costs 
within that $400 deduction. Under current law, up to $250 is deductible 
but only for classroom expenses; and (3) make the teacher tax relief 
provisions in the law permanent. Current law sunsets the Collins/Warner 
provisions after 2005.
  Our teachers have made a personal commitment to educate the next 
generation and to strengthen America. And, in my view, the Federal 
Government should recognize the many sacrifices our teachers make in 
their career.
  The Teacher Tax Relief Act of 2005 is another step forward in 
providing our educators with the recognition they deserve.
                                 ______