1. Short title
This Act may be cited as the “Tools to Educate All Children at Home Act” or the “TEACH Act”.
Tools to Educate All Children at Home Act
A BILL
To amend the Internal Revenue Code of 1986 to temporarily increase the deduction for certain expenses of elementary and secondary school teachers.
2. Temporary increase of deduction for certain expenses of elementary and secondary school teachers
In general— Subparagraph (D) of section 62(a)(2) of the Internal Revenue Code of 1986 is amended to read as follows:
“(D) Certain expenses of elementary and secondary school teachers
“(i) In general—The deductions allowed by section 162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator—
“(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 or in connection with online classroom instruction.
“(ii) Special rule for taxable years 2020 and 2021—In the case of a taxable year beginning after December 31, 2019, and before January 1, 2022, clause (i) shall be applied by substituting “$1,000” for “$250”.”
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2019.