Number: RS21682
Title: The Tax Deduction for Classroom Expenses of Elementary and Secondary School Teachers
Authors: Linda Levine, Domestic Social Policy Division 
Abstract: 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 110th 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.
Pages: 5
Date: October 3, 2008