[20081003]RS21682_中小学教师课堂费用的税收减免.pdf

Order Code RS21682Updated October 3, 2008The Tax Deduction for Classroom Expensesof Elementary and Secondary School TeachersLinda LevineSpecialist in Labor EconomicsDomestic Social Policy DivisionSummaryAn above-the-line deduction for certain classroom expenses paid or incurred duringthe school year by eligible elementary and secondary school (K-12) teachers, amongother educators, was authorized in the Job Creation and Worker Assistance Act of 2002(P.L. 107-147). After the deduction expired on January 1, 2006, the 109th Congressreauthorized it retroactively for two years, to December 31, 2007, in the Tax Relief andHealth Care Act of 2006 (P.L. 109-432). Numerous bills were introduced during the110th Congress that would have amended the educator expense deduction and/orextended it temporarily or permanently beyond December 31, 2007. The House passedH.R. 6049, the Renewable Energy and Job Creation Act of 2008, on May 21, 2008; itincluded a one-year extension of the deduction. The Senate attached its version of H.R.6049 to a financial rescue bill (H.R. 1424) that it passed on October 1, 2008. The Senatesubstitute language extends the classroom expense deduction to December 31, 2009.On