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I
116TH CONGRESS
1ST SESSION
H. R. 878
To amend the Internal Revenue Code of 1986 to increase the deduction
for certain expenses of elementary and secondary school teachers.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 30, 2019
Mr. BROWN of Maryland (for himself, Ms. BARRAGA´N, 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. VELA´ZQUEZ, Mrs. WATSON COLEMAN, Ms. WILD, Mr.
YARMUTH, and Mr. WELCH) introduced the following bill; which was re-
ferred 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.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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•HR 878 IH
SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Educators Expense
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Deduction Modernization Act’’.
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SEC. 2. INCREASE IN DEDUCTION FOR CERTAIN EXPENSES
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OF ELEMENTARY AND SECONDARY SCHOOL
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TEACHERS.
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(a) IN GENERAL.—Section 62(a)(2)(D) of the Inter-
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nal Revenue Code of 1986 is amended by striking ‘‘$250’’
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and inserting ‘‘$500’’.
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(b) INFLATION ADJUSTMENT.—Section 62(d)(3) of
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such Code is amended to read as follows:
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‘‘(3) INFLATION ADJUSTMENT.—In the case of
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any taxable year beginning after 2019, the $500
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amount in subsection (a)(2)(D) shall be increased by
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an amount equal to—
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‘‘(A) such dollar amount, multiplied by
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‘‘(B) the cost-of-living adjustment deter-
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mined under section 1(f)(3) for the calendar
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year in which the taxable year begins, deter-
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mined by substituting ‘calendar year 2018’ for
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‘calendar year 2016’ in subparagraph (A)(ii)
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thereof.’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply with respect to taxable years begin-
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ning December 31, 2018.
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Æ
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