I
110th CONGRESS
1st Session
H. R. 549
IN THE HOUSE OF REPRESENTATIVES
January 18, 2007
Mr. Camp of Michigan (for himself, Mr. Tanner, and Ms. Pryce of Ohio) 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 increase, extend, and make permanent the above-the-line deduction for certain expenses of elementary and secondary school teachers.
Short title
This Act may be cited as the Teacher
Tax Relief Act of 2007
.
Deduction for certain expenses of school teachers
Increase in deduction
Subparagraph (D) of section 62(a)(2) of the Internal
Revenue Code of 1986 (relating to certain trade and business deductions of
employees) is amended by striking $250
and inserting
$400
.
Professional development expenses
Subparagraph (D) of section 62(a)(2) of such Code is amended—
by striking
educator in connection
and all that follows and inserting
educator—
, and
by inserting at the end the following:
by reason of the participation of the educator in professional development courses related to the curriculum in which the educator provides instruction or to the students for which the educator provides instruction, and
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.
.
Permanent deduction
Subparagraph (D) of
section 62(a)(2) of such Code is amended by striking In the case of
taxable years beginning during 2002, 2003, 2004, 2005, 2006, or 2007, the
deductions
and inserting The deductions
.
Eligible educator technical amendment
Subparagraph (A) of section 62(d)(1)
of such Code is amended by inserting ending during the taxable
year
before the period.
Effective date
In general
The amendments made by subsections (a), (b), and (c) shall apply to taxable years beginning after December 31, 2006.
Technical amendment
The amendment made by subsection (d) shall apply to taxable years beginning after December 31, 2001.