United States HR 4180: Teacher Tax Deduction Enhancement Act of 2019

Bill Text

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116TH CONGRESS
1ST SESSION H. R. 4180
To amend the Internal Revenue Code of 1986 to increase and expand the
above-the-line deduction for certain expenses of school teachers.
IN THE HOUSE OF REPRESENTATIVES
AUGUST 9, 2019
Mr. GRAVES of Missouri (for himself and Mr. CLAY) introduced the following
bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
and expand the above-the-line deduction for certain ex-
penses of school teachers.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Teacher Tax Deduc-4
tion Enhancement Act of 2019’’. 5
SEC. 2. ABOVE-THE-LINE DEDUCTION FOR CERTAIN EX-6
PENSES OF SCHOOL TEACHERS. 7
(a) PRESCHOOL AND CERTAIN PART-TIME TEACH-8
ERS MADE ELIGIBLE.— 9
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(1) IN GENERAL.—Section 62(d)(1)(A) of the 1
Internal Revenue Code of 1986 is amended to read 2
as follows: 3
‘‘(A) ELIGIBLE EDUCATOR.—The term ‘eli-4
gible educator’ means, with respect to any tax-5
able year, an individual who is— 6
‘‘(i) a kindergarten through grade 12 7
teacher, instructor, counselor, principal, or 8
aide in a school for at least 450 hours dur-9
ing a school year which ends during such 10
taxable year, or 11
‘‘(ii) a teacher, instructor, counselor, 12
or aid in a preschool program for at least 13
450 hours during the taxable year.’’. 14
(2) PRESCHOOL PROGRAM DEFINED.—Section 15
62(d)(1) of such Code is amended by adding at the 16
end the following new subparagraph: 17
‘‘(C) PRESCHOOL PROGRAM.—The term 18
‘preschool program’ means any program for 19
providing preschool which— 20
‘‘(i) receives funds for carrying out 21
preschool programs pursuant to— 22
‘‘(I) part A of title I of the Ele-23
mentary and Secondary Education 24
Act of 1965, or 25
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‘‘(II) subpart 2 of part B of title 1
I of such Act, or 2
‘‘(ii) is accredited as a preschool 3
under State law.’’. 4
(3) CONFORMING AMENDMENTS.— 5
(A) Section 62(d)(1) of such Code is 6
amended by striking all that precedes subpara-7
graph (A) and inserting the following: 8
‘‘(1) DEFINITIONS.—For purposes of subsection 9
(a)(2)(D) and this subsection—’’. 10
(B) The heading of section 62(a)(2)(D) of 11
such Code is amended by striking ‘‘ELEMEN-12
TARY AND SECONDARY’’ and inserting ‘‘PRE-13
SCHOOL, ELEMENTARY, AND SECONDARY’’. 14
(b) INCREASE IN LIMITATION FOR FULL-TIME EDU-15
CATORS.— 16
(1) IN GENERAL.—Section 62(a)(2)(D) of such 17
Code is amended by inserting ‘‘(twice such amount 18
in the case of a full-time educator)’’ after ‘‘$250’’. 19
(2) FULL-TIME EDUCATOR DEFINED.—Section 20
62(d)(1) of such Code, as amended by subsection 21
(a)(2), is amended by adding at the end the fol-22
lowing new subparagraph: 23
‘‘(D) FULL-TIME EDUCATOR.—The term 24
‘full-time educator’ means, with respect to any 25
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taxable year, an individual who for such taxable 1
year satisfies the requirements of clause (i) or 2
(ii) of subparagraph (A) applied by substituting 3
‘900 hours’ for ‘450 hours’ therein.’’. 4
(c) REPEAL OF REDUCTION OF DEDUCTION BY REA-5
SON OF CERTAIN EXCLUSIONS.—Section 62(d) of such 6
Code is amended by striking paragraph (2) and redesig-7
nating paragraph (3) as paragraph (2). 8
(d) EFFECTIVE DATE.—The amendments made by 9
this section shall apply to taxable years ending after the 10
date of the enactment of this Act. 11
Æ
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