H.R. 4884 (107th): Educator Appreciation and Classroom Help Act

107th Congress, 2001–2002. Text as of Jun 06, 2002 (Introduced).

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HR 4884 IH

107th CONGRESS

2d Session

H. R. 4884

To amend the Internal Revenue Code of 1986 to provide a refundable tax credit of $1,000 to teachers of elementary and secondary school students, and to provide and expand deductions for unreimbursed expenses for continuing education and classroom materials for such teachers.

IN THE HOUSE OF REPRESENTATIVES

JUNE 6, 2002

Mr. BARR of Georgia (for himself, Mr. DEAL of Georgia, Mr. HAYES, Mr. KINGSTON, Mr. NORWOOD, and Mr. TIBERI) 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 provide a refundable tax credit of $1,000 to teachers of elementary and secondary school students, and to provide and expand deductions for unreimbursed expenses for continuing education and classroom materials for such teachers.

    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 ‘Educator Appreciation and Classroom Help Act’.

SEC. 2. REFUNDABLE CREDIT FOR ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    (a) IN GENERAL- Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by redesignating section 35 as section 36 and by inserting after section 34 the following new section:

‘SEC. 35. ELEMENTARY AND SECONDARY EDUCATION TEACHERS.

    ‘(a) ALLOWANCE OF CREDIT- In the case of an eligible teacher, there shall be allowed a credit in the amount of $1,000 against the tax imposed by this subtitle for the taxable year.

    ‘(b) ELIGIBLE TEACHER- For purposes of this section, the term ‘eligible teacher’ means--

      ‘(1) an eligible educator, as defined in section 62(d)(1), and

      ‘(2) an individual teaching at the elementary education or secondary education level in a home school.

    ‘(c) SCHOOL- For purposes of this section, the term ‘school’ has the meaning provided by section 62(d)(1)(B).’.

    (b) TECHNICAL AMENDMENTS-

      (1) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by striking ‘or’ after ‘1978,’ and by inserting before the period ‘, or enacted by the Educator Appreciation and Classroom Help Act’.

      (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking the last item and inserting the following new items:

‘Sec. 35. Elementary and secondary education teachers.

‘Sec. 36. Overpayments of tax.’

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

SEC. 3. 2-PERCENT FLOOR ON MISCELLANEOUS ITEMIZED DEDUCTIONS NOT TO APPLY TO QUALIFIED PROFESSIONAL DEVELOPMENT EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    (a) QUALIFIED PROFESSIONAL DEVELOPMENT EXPENSES DEDUCTION- Section 67(b) of the Internal Revenue Code of 1986 (defining miscellaneous itemized deductions) is amended by striking ‘and’ at the end of paragraph (11), by striking the period at the end of paragraph (12) and inserting ‘, and’, and by adding at the end the following new paragraph:

      ‘(13) any deduction allowable for the qualified professional development expenses of an eligible educator.’.

    (b) DEFINITIONS- Section 67 of such Code (relating to 2-percent floor on miscellaneous itemized deductions) is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection:

    ‘(f) QUALIFIED PROFESSIONAL DEVELOPMENT EXPENSES OF ELIGIBLE EDUCATORS- For purposes of subsection (b)(13)--

      ‘(1) QUALIFIED PROFESSIONAL DEVELOPMENT EXPENSES-

        ‘(A) IN GENERAL- The term ‘qualified professional development expenses’ means expenses--

          ‘(i) for tuition, fees, books, supplies, equipment, and transportation required for the enrollment or attendance of an individual in a qualified course of instruction, and

          ‘(ii) with respect to which a deduction is allowable under section 162 (determined without regard to this section).

        ‘(B) QUALIFIED COURSE OF INSTRUCTION- The term ‘qualified course of instruction’ means a course of instruction which--

          ‘(i) is--

            ‘(I) at an institution of higher education (as defined in sections 101 and 102 of the Higher Education Act of 1965 (20 U.S.C. 1001 and 1002)), or

            ‘(II) a professional conference, and

          ‘(ii) is part of a program of professional development which is approved and certified as furthering the individual’s teaching skills by--

            ‘(I) in the case of a public school, the appropriate local educational agency, and

            ‘(II) in the case of a private school, the school that employs the eligible educator.

        ‘(C) LOCAL EDUCATIONAL AGENCY- The term ‘local educational agency’ has the meaning given such term by section 14101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 8801).

      ‘(2) ELIGIBLE EDUCATOR- The term ‘eligible educator’ has the meaning provided by 62(d)(1).’.

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

SEC. 4. EXPANSION OF ABOVE-THE-LINE DEDUCTION FOR CLASSROOM SUPPLIES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    (a) PERMANENT EXTENSION AND INCREASE- Section 62(a)(2) (relating to certain trade and business deductions of employees) is amended by striking ‘In the case of taxable years beginning during 2002 or 2003, the deductions allowed by section 162 which consist of expenses, not in excess of $250’ and inserting ‘In the case of taxable years beginning after December 31, 2002, the deductions allowed by section 162 which consist of expenses, not in excess of $2,000’.

    (b) COVERAGE OF PRIVATE SCHOOLS- Subparagraph (A) of section 62(d)(1) is amended by striking ‘aide in a school’ and inserting ‘aide in a public or private school’.

    (c) DEDUCTION ALLOWED FOR CERTAIN EXPENSES OF HOME SCHOOL TEACHERS-

      (1) IN GENERAL- Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to additional itemized deductions for individuals) is amended by redesignating section 223 as section 224 and by inserting after section 222 the following new section:

‘SEC. 223. HOME SCHOOL EXPENSES.

    ‘(a) ALLOWANCE OF DEDUCTION- In the case of an individual, there shall be allowed as a deduction an amount equal to expenses paid or incurred by an eligible home school educator in connection with books, supplies, computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible home school educator in home schooling.

    ‘(b) LIMITATION- The amount allowable as a deduction under subsection (a) shall not exceed $2,000.

    ‘(c) ELIGIBLE HOME SCHOOL EDUCATOR- For purposes of this section, an eligible home school educator is an individual teaching at the elementary education or secondary education level in a home school.

    ‘(d) SCHOOL- For purposes of this section, the term ‘school’ has the meaning provided by section 62(d)(1)(B).’.

      (2) CLERICAL AMENDMENT- The table of sections for part VII of subchapter B of chapter 1 of such Code is amended by striking the last item and inserting the following new items:

‘Sec. 223. Home school expenses.

‘Sec. 224. Cross reference.’

      (3) DEDUCTION ALLOWED WHETHER OR NOT TAXPAYER ITEMIZES OTHER DEDUCTIONS- Subsection (a) of section 62 of such Code is amended by inserting after paragraph (18) the following new paragraph:

      ‘(19) HOME SCHOOL EXPENSES- The deduction allowed by section 223.’.

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