HR 161
112th CONGRESS
1st Session
H. R. 161
To amend the Internal Revenue Code of 1986 to allow Head Start teachers
the same above-the-line deduction for supplies as is allowed to elementary
and secondary school teachers.
IN THE HOUSE OF REPRESENTATIVES
January 5, 2011
Mr. SHULER introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow Head Start teachers
the same above-the-line deduction for supplies as is allowed to elementary
and secondary school teachers.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. HEAD START TEACHERS ALLOWED ABOVE-THE-LINE DEDUCTION FOR SUPPLIES.
(a) In General- Paragraph (1) of section 62(d) of the Internal Revenue Code
of 1986 (defining eligible educator) is amended by adding at the end the following
new subparagraph:
`(C) HEAD START TEACHERS- The term `eligible education' includes, with
respect to any taxable year, an individual who is a teacher or aide under
a Head Start program operating under the Head Start Act (42 U.S.C. 9831
et seq.) for at least 700 hours during a school year.'.
(b) Effective Date- The amendment made by subsection (a) shall apply to taxable
years ending after the date of the enactment of this Act.
END
