,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #eejd  ,,in ,,the ,,house ,,of  
,,representatives  ,september #ag1 #bjad
 ,mr4 ,reichert 7for himself1 ,mr4      
,mc,dermott1 ,mr4 ,schock1 ,mr4 ,kind1  
,mr4 ,tiberi1 and ,mr4 ,pascrell7       
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
improve and make permanent the          
above-the-line deduction for certain    
expenses of elementary and secondary    
school teachers4  #a4 ,short title ,this
 ,act may be cited as the ,teacher ,tax 
,relief ,act of #bjad4  #b4 ,deduction  
for certain expenses of school teachers 
7a7 ,deduction made permanent           
,subparagraph 7,d7 of section           
#fb7;a77#b7 of such ,code is amended by 
striking ,in the case of taxable years  
beginning during #bjjb1 #bjjc1 #bjjd1   
#bjje1 #bjjf1 #bjjg1 #bjjh1 #bjji1      
#bjaj1 #bjaa1 #bjab1 or #bjac1 the      
deductions and inserting ,the           

deductions4  7b7 ,inflation adjustment  
,subsection 7d7 of section #fb of such  
,code is amended by adding at the end   
the following new paragraph3  7#c7      
,inflation adjustment ,in the case of   
any taxable year beginning after #bjac1 
the #bej amount in subsection           
7a77#b77;,d7 shall be increased by an   
amount equal to--  7,a7 such dollar     
amount1 multiplied by  7,b7 the         
cost-of-living adjustment determined    
under section #a7;f77#c7 for the        
calendar year in which the taxable year 
begins1 determined by substituting      
calendar year #bjab for calendar year   
#aiib in subparagraph 7,b7 thereof4     
,any increase determined under the      
preceding sentence shall be rounded to  
the nearest multiple of #ej4  4  7c7    
,professional ,development ,expenses    
,subparagraph 7,d7 of section           
#fb7;a77#b7 of such ,code is amended--  
7#a7 by striking educator in connection 
and all that follows and inserting      
educator--2 and  7#b7 by inserting at   

the end the following3  7i7 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        
instruction1 and  7ii7 in connection    
with books1 supplies 7other than        
nonathletic supplies for courses of     
instruction in health or physical       
education71 computer equipment          
7including related software and         
services7 and other equipment1 and      
supplementary materials used by the     
eligible educator in the classroom4  4  
7d7 ,eligible ,educator ,technical      
,amendment ,subparagraph 7,a7 of section
 #fb7;d77#a7 of such ,code is amended by
 inserting ending during the taxable    
year before the period4  7e7 ,effective 
,date  7#a7 ,in general ,the amendments 
made by subsections 7a71 7b71 and 7c7   
shall apply to taxable years beginning  
after ,december #ca1 #bjac4  7#b7       
,technical amendment ,the amendment made

 by subsection 7d7 shall apply to       
taxable years beginning after ,december 
#ca1 #bjja4