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.

February 13, 2003

Mr. CAMP (for himself, Ms. PRYCE of Ohio, Mr. TANNER, Mr. FOLEY, Mr. BOEHNER, Mr. BLUNT, Mr. RAMSTAD, Mr. ENGLISH, Mr. HAYWORTH, Mr. CRANE, Mr. BRADY of Texas, Mr. ROGERS of Michigan, Mr. OXLEY, Mr. MATSUI, Mr. SANDLIN, Mrs. JONES of Ohio, Mr. SKELTON, Mr. RODRIGUEZ, Mr. FORD, Mr. CARSON of Oklahoma, Mr. MATHESON, Mr. FRANK of Massachusetts, Mr. ETHERIDGE, Mrs. WILSON of New Mexico, Mr. MICA, Mr. MCHUGH, Mr. PICKERING, Mr. TIBERI, Mr. MILLER of Florida, Mr. SIMMONS, Mr. WILSON of South Carolina, Mr. HAYES, Mrs. JO ANN DAVIS of Virginia, Mr. SHIMKUS, Mr. HALL, Mr. MCINTYRE, Mr. MCGOVERN, Mr. ROSS, Mr. BACA, Mr. CRAMER, Mr. WOLF, Mr. TOM DAVIS of Virginia, Mrs. MILLER of Michigan, Mr. KOLBE, Mr. JOHNSON of Illinois, Mr. LAHOOD, Mr. FERGUSON, Mrs. CUBIN, Mr. SWEENEY, Mr. NORWOOD, Mrs. MYRICK, Mr. OTTER, Mr. PAUL, Mr. SCHROCK, Mr. MCCOTTER, Mr. GILLMOR, Mr. SENSENBRENNER, Mrs. KELLY, Mr. CRENSHAW, Mr. REHBERG, Mr. BACHUS, Mr. WALSH, and Mr. OSE) introduced the following bill; which was referred to the Committee on Ways and Means

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the `Teacher Tax Relief Act of 2003'.

SEC. 2. EXPANSION OF ABOVE-THE-LINE DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

(a) IN GENERAL- Subparagraph (D) of section 62(a)(2) (relating to certain trade and business deductions of employees) is amended to read as follows:

`(D) CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS- The deductions allowed by section 162 which consist of expenses, not in excess of $400, paid or incurred by an eligible educator--

`(i) by reason of the participation of the educator in professional development courses related to the curriculum and academic subjects in which the educator provides instruction or to the students for which the educator provides instruction, and

`(ii) in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom.'.

(b) EFFECTIVE DATE- The amendment made by this section shall apply to taxable years beginning after December 31, 2002.

END