About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

The Tax Deduction for Classroom Expenses of Elementary and Secondary School Teachers, October 3, 2008 1 (October 3, 2008)

handle is hein.tera/crstax0093 and id is 1 raw text is: Order Code RS21682 Updated October 3, 2008 CRS Repo for Congress The Tax Deduction for Classroom Expenses of Elementary and Secondary School Teachers Linda Levine Specialist in Labor Economics Domestic Social Policy Division Summary An above-the-line deduction for certain classroom expenses paid or incurred during the school year by eligible elementary and secondary school (K-12) teachers, among other educators, was authorized in the Job Creation and Worker Assistance Act of 2002 (P.L. 107-147). After the deduction expired on January 1, 2006, the 109th Congress reauthorized it retroactively for two years, to December 31, 2007, in the Tax Relief and Health Care Act of 2006 (P.L. 109-432). Numerous bills were introduced during the I I0th Congress that would have amended the educator expense deduction and/or extended it temporarily or permanently beyond December 31, 2007. The House passed H.R. 6049, the Renewable Energy and Job Creation Act of 2008, on May 21, 2008; it included a one-year extension of the deduction. The Senate attached its version of H.R. 6049 to a financial rescue bill (H.R. 1424) that it passed on October 1,2008. The Senate substitute language extends the classroom expense deduction to December 31, 2009. On October 3, 2008, the House voted favorably on H.R. 1424, which includes the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 at Division C. H.R. 1424 was signed into law (P.L. 110-343) on October 3. Characteristics of the Educator Classroom Expense Deduction As part of P.L. 107-147, Congress initiated a new temporary tax benefit to help K- 12 teachers, among other school personnel, defray some of the expenditures they voluntarily make to enhance the quality of their students' education. Specifically, §62(a)(2)(D) of the Internal Revenue Code (IRC) states that eligible educators employed by public (including charter) and private K-12 schools (as determined by state law) may subtract from gross income up to $250 in expenses associated with their purchase of the following itemsfor use by the educator in the classroom: books; supplies (other than nonathletic supplies for Congressional Research Service The Library of Congress Prepared for Members and Committees of Congress

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most