,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #eejd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ag1 #bjad  
,mr4 ,rei*]t 7= himself1 ,mr4           
,mc,dermott1 ,mr4 ,s*ock1 ,mr4 ,k9d1    
,mr4 ,tib]i1 & ,mr4 ,pascrell7 introduc$
 ! foll[+ bill2 :i* 0 ref]r$ to !       
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to improve & make p]man5t !       
above-!-l9e d$uction = c]ta9 exp5ses (  
elem5t>y & second>y s*ool tea*]s4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,tea*] ,tax ,relief ,act ( #bjad4  #b4  
,d$uction = c]ta9 exp5ses ( s*ool tea*]s
  7a7 ,d$uction made p]man5t            
,subp>agraph 7,d7 ( section #fb7;a77#b7 
( su* ,code is am5d$ by /rik+ ,9 ! case 
( taxable ye>s beg9n+ dur+ #bjjb1 #bjjc1
 #bjjd1 #bjje1 #bjjf1 #bjjg1 #bjjh1     
#bjji1 #bjaj1 #bjaa1 #bjab1 or #bjac1 ! 
d$uctions & ins]t+ ,! d$uctions4  7b7   
,inflation adju/m5t ,subsection 7d7 (   
section #fb ( su* ,code is am5d$ by add+
 at ! end ! foll[+ new p>agraph3  7#c7  

,inflation adju/m5t ,9 ! case ( any     
taxable ye> beg9n+ aft] #bjac1 ! #bej   
am\nt 9 subsection 7a77#b77;,d7 %all be 
increas$ by an am\nt equal to--  7,a7   
su* doll> am\nt1 multipli$ by  7,b7 !   
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 det]m9$ by sub/itut+ 
cal5d> ye> #bjab = cal5d> ye> #aiib 9   
subp>agraph 7,b7 !re(4  ,any increase   
det]m9$ "u ! prec$+ s5t5ce %all be r\nd$
 to ! ne>e/ multiple ( #ej4  4  7c7     
,pr(essional ,developm5t ,exp5ses       
,subp>agraph 7,d7 ( section #fb7;a77#b7 
( su* ,code is am5d$--  7#a7 by /rik+   
educator 9 connection & all t foll[s &  
ins]t+ educator--2 &  7#b7 by ins]t+ at 
! end ! foll[+3  7i7 by reason ( !      
p>ticipation ( ! educator 9 pr(essional 
developm5t c\rses relat$ to ! curriculum
 9 :i* ! educator provides in/ruction or
 to ! /ud5ts = :i* ! educator provides  
in/ruction1 &  7ii7 9 connection )      
books1 supplies 7o!r ?an nona?letic     
supplies = c\rses ( in/ruction 9 heal?  

or physical education71 comput] equipm5t
 7includ+ relat$ s(tw>e & s]vices7 & o!r
 equipm5t1 & supplem5t>y mat]ials us$ by
 ! eligible educator 9 ! classroom4  4  
7d7 ,eligible ,educator ,te*nical       
,am5dm5t ,subp>agraph 7,a7 ( section    
#fb7;d77#a7 ( su* ,code is am5d$ by     
ins]t+ end+ dur+ ! taxable ye> be=e !   
p]iod4  7e7 ,effective ,date  7#a7 ,9   
g5]al ,! am5dm5ts made by subsections   
7a71 7b71 & 7c7 %all apply to taxable   
ye>s beg9n+ aft] ,decemb] #ca1 #bjac4   
7#b7 ,te*nical am5dm5t ,! am5dm5t made  
by subsection 7d7 %all apply to taxable 
ye>s beg9n+ aft] ,decemb] #ca1 #bjja4