Section 1 Short title
This Act may be cited as the “Save Teachers of Adults from Paying out of Their Livelihood for Education Resources Act of 2016” or the “STAPLER Act of 2016”.
Save Teachers of Adults from Paying out of Their Livelihood for Education Resources Act of 2016
A BILL
To amend the Internal Revenue Code of 1986 to allow individuals providing adult education the same above-the-line deduction as is allowed for expenses of elementary and secondary school teachers.
Sec. 2 Eligible educator deduction allowed for individuals providing adult education
In general— Section 62(d)(1)(A) of the Internal Revenue Code of 1986 is amended by striking the period at the end and inserting the following: “or an individual who provides adult education, as defined in section 203 of the Adult Education and Family Literacy Act (29 U.S.C. 3272), for at least 250 hours during such taxable year.”.
Conforming amendment— Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended in the heading by striking “elementary and secondary school teachers” and inserting “eligible educators”.
Effective date— The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2015.