H.R. 2141 (Introduced in House) — To amend the Internal Revenue Code of 1986 to allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers.

Section 1 Head start teachers allowed above-the-line deduction for supplies

(a)

In general— Paragraph (1) of section 62(d) of the Internal Revenue Code of 1986 (defining eligible educator) is amended by adding at the end the following new subparagraph:

“(C) Head start teachers—The term eligible educator includes, with respect to any taxable year, an individual who is a teacher or aide under a Head Start program operating under the Head Start Act (42 U.S.C. 9831 et seq.) for at least 700 hours during a school year.”

(b)

Effective date— The amendment made by subsection (a) shall apply to taxable years ending after the date of the enactment of this Act.

To amend the Internal Revenue Code of 1986 to allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers.

Section 1 Head start teachers allowed above-the-line deduction for supplies

Cite this provision

Incoming references