H.R. 1405

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.

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I

111th CONGRESS

1st Session

H. R. 1405

IN THE HOUSE OF REPRESENTATIVES

March 10, 2009

Mr. Wilson 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 allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers.

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.