H. R. 878
IN THE HOUSE OF REPRESENTATIVES
January 30, 2019
Mr. Brown of Maryland (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
To amend the Internal Revenue Code of 1986 to increase the deduction for certain expenses of elementary and secondary school teachers.
This Act may be cited as the
Educators Expense Deduction Modernization Act.
Increase in deduction for certain expenses of elementary and secondary school teachers
Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking
$250 and inserting
Section 62(d)(3) of such Code is amended to read as follows:
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—
such dollar amount, multiplied by
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.
The amendments made by this section shall apply with respect to taxable years beginning December 31, 2018.