US Codex
Bill
Notes

H.R. 2940 — what changed

Educator Tax Relief Act of 2015

From Introduced in House to Reported in House. 1 section amended between Introduced in House and Reported in House.

Sec. 2 Deduction for certain expenses of school teachers

(a)
Deduction made permanent— Section 62(a)(2)(D) 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, 2013, or 2014, the deductions” and inserting “The deductions”.
(b)
Inflation adjustment— Section 62(d) of such Code is amended by adding at the end the following new paragraph:

“(3) Inflation adjustment—In the case of any taxable year beginning after 2014, the $250 amount in subsection (a)(2)(D) shall be increased by an amount equal to—

“(A) such dollar amount, multiplied by

“(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2013” for “calendar year 1992” in subparagraph (B) thereof.”

(c)
Professional Development Expenses— Section 62(a)(2)(D) of such Code is amended—
(1)
by striking “educator in connection” and all that follows and inserting “educator—”, and
(2)
by inserting at the end the following:

“(i) by reason of the participation of the educator in professional development courses related to the curriculum in which the educator provides instruction or to the students for which the educator provides instruction, and

“(ii) in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom.”

(d)
changed Eligible Educator Technical Amendment—Effective Date— Section 62(d)(1)(A) of such Code is amended The amendments made by inserting “ending during the this section shall apply to taxable year” before the period.years beginning after December 31, 2014.
(e)
removed Effective Date—
(1)
removed In general— The amendments made by subsections (a), (b), and (c) shall apply to taxable years beginning after December 31, 2014.
(2)
removed Technical amendment— The amendment made by subsection (d) shall apply to taxable years beginning after December 31, 2001.