TEACH Act

I 116TH CONGRESS 2D SESSION H. R. 8475 To amend the Internal Revenue Code of 1986 to temporarily increase the deduction for certain expenses of elementary and secondary school teachers. IN THE HOUSE OF REPRESENTATIVES OCTOBER 1, 2020 Mr. BERA 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 temporarily increase the deduction for certain expenses of elementary and secondary school teachers. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Tools to Educate All 4 Children at Home Act’’ or the ‘‘TEACH Act’’. 5 VerDate Sep 11 2014 00:43 Oct 29, 2020 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H8475.IH H8475 pbinns on DSKJLVW7X2PROD with BILLS 2 •HR 8475 IH SEC. 2. TEMPORARY INCREASE OF DEDUCTION FOR CER- 1 TAIN EXPENSES OF ELEMENTARY AND SEC- 2 ONDARY SCHOOL TEACHERS. 3 (a) IN GENERAL.—Subparagraph (D) of section 4 62(a)(2) of the Internal Revenue Code of 1986 is amended 5 to read as follows: 6 ‘‘(D) CERTAIN EXPENSES OF ELEMENTARY 7 AND SECONDARY SCHOOL TEACHERS.— 8 ‘‘(i) IN GENERAL.—The deductions al- 9 lowed by section 162 which consist of ex- 10 penses, not in excess of $250, paid or in- 11 curred by an eligible educator— 12 ‘‘(I) by reason of the participa- 13 tion of the educator in professional 14 development courses related to the 15 curriculum in which the educator pro- 16 vides instruction or to the students 17 for which the educator provides in- 18 struction, and 19 ‘‘(II) in connection with books, 20 supplies (other than nonathletic sup- 21 plies for courses of instruction in 22 health or physical education), com- 23 puter equipment (including related 24 software and services) and other 25 equipment, and supplementary mate- 26 VerDate Sep 11 2014 00:43 Oct 29, 2020 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H8475.IH H8475 pbinns on DSKJLVW7X2PROD with BILLS 3 •HR 8475 IH rials used by the eligible educator in 1 the classroom or in connection with 2 online classroom instruction. 3 ‘‘(ii) SPECIAL RULE FOR TAXABLE 4 YEARS 2020 AND 2021.—In the case of a 5 taxable year beginning after December 31, 6 2019, and before January 1, 2022, clause 7 (i) shall be applied by substituting ‘$1,000’ 8 for ‘$250’.’’. 9 (b) EFFECTIVE DATE.—The amendments made by 10 this section shall apply to taxable years beginning after 11 December 31, 2019. 12 Æ VerDate Sep 11 2014 00:43 Oct 29, 2020 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H8475.IH H8475 pbinns on DSKJLVW7X2PROD with BILLS