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H.R. 878: Educators Expense Deduction Modernization Act


The text of the bill below is as of Jan 30, 2019 (Introduced).


I

116th CONGRESS

1st Session

H. R. 878

IN THE HOUSE OF REPRESENTATIVES

January 30, 2019

(for himself, Ms. Barragán, Mrs. Beatty, Mr. Brendan F. Boyle of Pennsylvania, Mr. Butterfield, Mr. Carbajal, Mr. Carson of Indiana, Mr. Cicilline, Ms. Clarke of New York, Mr. Cohen, Mr. Courtney, Ms. DeLauro, Mr. Gallego, Mr. Garamendi, Mr. Grijalva, Mr. Hastings, Ms. Jackson Lee, Ms. Johnson of Texas, Ms. Kaptur, Mr. Khanna, Mr. Krishnamoorthi, Ms. Kuster of New Hampshire, Mr. Langevin, Mr. Levin of Michigan, Mrs. Carolyn B. Maloney of New York, Mr. McEachin, Mr. Meeks, Ms. Moore, Mr. Nadler, Ms. Norton, Ms. Omar, Mr. Pallone, Ms. Pingree, Mr. Pocan, Mr. Raskin, Ms. Roybal-Allard, Ms. Titus, Mr. Tonko, Ms. Velázquez, Mrs. Watson Coleman, Ms. Wild, Mr. Yarmuth, and Mr. Welch) 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 the deduction for certain expenses of elementary and secondary school teachers.

1.

Short title

This Act may be cited as the Educators Expense Deduction Modernization Act.

2.

Increase in deduction for certain expenses of elementary and secondary school teachers

(a)

In general

Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking $250 and inserting $500.

(b)

Inflation adjustment

Section 62(d)(3) of such Code is amended to read as follows:

(3)

Inflation adjustment

In the case of any taxable year beginning after 2019, the $500 amount in subsection (a)(2)(D) shall be increased by an amount equal to—

(A)

such dollar amount, multiplied by

(B)

the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2018 for calendar year 2016 in subparagraph (A)(ii) thereof.

.

(c)

Effective date

The amendments made by this section shall apply with respect to taxable years beginning December 31, 2018.