[Congressional Record (Bound Edition), Volume 147 (2001), Part 4]
[Extensions of Remarks]
[Page 5810]
[From the U.S. Government Publishing Office, www.gpo.gov]



                    TAX CREDITS FOR SCHOOL TEACHERS

                                 ______
                                 

                             HON. RON KIND

                              of wisconsin

                    in the house of representatives

                        Wednesday, April 4, 2001

  Mr. KIND. Mr. Speaker, today I introduced legislation that will 
provide elementary and secondary school teachers with a $500 refundable 
tax credit when they purchase books, supplies, and equipment out of 
their own pockets.
  With limited resources being stretched to the limit in many public 
schools, teachers have been incurring out-of-pocket expenses averaging 
$448 to $1,000 a year. According to the National School Supply and 
Equipment Association, more than half the money teachers spend in this 
manner is on instructional materials such as flashcards and workbooks, 
while the remainder is spent on supplies such as chalk, paper, and 
pens.
  Although current law allows teachers a tax deduction for the school 
supplies they purchase but for which are not reimbursed by their 
schools, this provision can be very complicated and does not serve the 
majority of teachers.
  To receive the tax benefit, teachers need to file a Schedule A for 
itemized deductions, and they must have incurred expenses that exceed a 
full 2 percent of their adjusted gross income. For example, let's say a 
teacher earned $50,000 in adjusted gross income, and spent $1,100 on 
out-of-pocket expenses; with the current formula, the actual deduction 
would only be $100.
  Under my proposal, teachers who incur out-of-pocket expenses but do 
not meet the current income stipulations would still receive a tax 
credit. A tax credit is more beneficial than the current deduction 
because it will allow teachers to utilize the benefit, particularly 
teachers with low salaries and those in disadvantaged schools.
  My Congressional district in western Wisconsin is home to no less 
than 75 public school districts. I find it unconscionable that teachers 
must supplement school needs with their own hard earned income to 
ensure every student receives the same quality education. This bill 
represents much needed short-term relief, but also renews our long-term 
commitment to maintaining America's excellence in education. By 
supporting our teachers in their efforts to provide a quality education 
to all of our children, we support the very future of our country. 
Without a doubt, education is the cornerstone of a healthy, productive 
society, and today's investment represents tomorrow's future success. 
As we continue the federal government's role in guaranteeing affordable 
educational opportunities, our commitment to our teachers is one step 
in the right direction.
  Mr. Speaker, I ask my colleagues to support this measure and the 
scores of dedicated teachers across the nation who spend their own 
money on classroom materials needed to educate our children. Their 
sacrifices to alleviate a problem in the structure of education funding 
should not go without some benefit. I would encourage my colleagues to 
support this legislation and give our nation's teachers the credit they 
deserve.




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