S. 1621Senate109th Congress (2005-2007)In Committee

Teacher Tax Relief Act of 2005

Introduced September 7, 2005

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

September 7, 2005

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SenateIntro Referral

Introduced in Senate

September 7, 2005

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S9734-9735)

September 7, 2005

SenateIntro Referral

Read twice and referred to the Committee on Finance.

September 7, 2005

Floor Debate

7 members

What members said about S. 1621 on the floor

2 Republicans5 Democrats
Carl Levin
Sen. Carl LevinD-MI · Sep 7, 2005

Mr. President, today I am introducing legislation to give the President the temporary authority to freeze the price of gasoline and other petroleum products at their levels just prior to the…

Jon S. Corzine
Sen. Jon S. CorzineD-NJ · Sep 7, 2005

Mr. President, I rise today to introduce the September 11 Family Humanitarian Relief and Patriotism Act and to urge all of my colleagues to support this important legislation. On September 11, 2001,…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Sep 7, 2005

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…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Sep 7, 2005

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…

Thomas R. Carper
Sen. Thomas R. CarperD-DE · Sep 7, 2005

Mr. President, some folks were looking for a place to go on summer vacation on the Internet. A lot of people go to national parks. A couple of summers ago, my family and I went to Alaska and visited…

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John Warner
Sen. John WarnerR-VA · Sep 7, 2005

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…

John Warner
Sen. John WarnerR-VA · Sep 7, 2005

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…

Frank R. Lautenberg
Sen. Frank R. LautenbergD-NJ · Sep 7, 2005

Mr. President, I rise today to introduce legislation that will help protect our children from the harmful health effects of pesticides. This legislation, a companion bill to Congressman Rush Holt's…

Barack Obama
Sen. Barack ObamaD-IL · Sep 7, 2005

Mr. President, today I introduce a bill to provide some assistance to those tens of thousands of Americans who have found themselves in one of the worst nightmares I can imagine--they are separated…

Bill Text

Latest available legislative text

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Introduced in SenateIssued September 7, 2005

II

109th CONGRESS

1st Session

S. 1621

IN THE SENATE OF THE UNITED STATES

September 7, 2005

Ms. Collins (for herself, Mr. Warner, and Ms. Landrieu) introduced the following bill; which was read twice and referred to the Committee on Finance

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.

1.

Short title

This Act may be cited as the Teacher Tax Relief Act of 2005.

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, 2004.