Reimburse Educators who Pay for Academic Year Supplies Act of 2013

H.R. 3318 · 113th Congress · Oct 23, 2013 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to make permanent the above-the-line deduction for certain expenses of elementary and secondary school teachers.

1. Short title

This Act may be cited as the “Reimburse Educators who Pay for Academic Year Supplies Act of 2013” or as the “REPAY Supplies Act of 2013”.

2. Above-the-line deduction for certain expenses of elementary and secondary school teachers made permanent

(a)

In general— Subparagraph (D) of section 62(a)(2) of the Internal Revenue Code of 1986 is amended by striking “In the case of taxable years beginning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, or 2013, the deductions” and inserting “The deductions”.

(b)

Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2013.

Lineage

Oct 23, 2013viewing Introduced in House Ms. Shea-Porter (for herself, Mr. Cohen, Mr. Tonko, Mr. Holt, Mr. Rangel, Mr. Grijalva, Mr. Ellison, Mr. Honda, Mr. Courtney, Mr. McDermott, Ms. Kuster, Mr. Cárdenas, Mr. Ben Ray Luján of New Mexico, Ms. Lee of California, Ms. Castor of Florida, Mr. Swalwell of California, Mr. Cartwright, Mr. Price of North Carolina, Mr. Walz, Ms. Brownley of California, Mr. Capuano, Mr. Butterfield, Mr. McGovern, Mr. Pocan, Ms. Bonamici, Mr. Jones, Mr. King of New York, Ms. Ros-Lehtinen, Ms. Edwards, Ms. Titus, and Ms. Tsongas) introduced the following bill; which was referred to the Committee on Ways and Means

Reimburse Educators who Pay for Academic Year Supplies Act of 2013

1. Short title

2. Above-the-line deduction for certain expenses of elementary and secondary school teachers made permanent

Cite this provision

Incoming references