[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 695 Introduced in Senate (IS)]
108th CONGRESS
1st Session
S. 695
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.
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IN THE SENATE OF THE UNITED STATES
March 24, 2003
Ms. Collins (for herself, Mr. Warner, Ms. Landrieu, and Mr. Roberts)
introduced the following bill; which was read twice and referred to the
Committee on Finance
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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.
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 $500, 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.
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