,,ib  ,union ,calendar ,no4 #bcf  #aadth
 ,,congress  #ast ,session  ,h4 ,r4     
#bidj  ,report ,no4 #aad-caj  ,,in ,,the
 ,,house ,,of ,,representatives  ,june  
#be1 #bjae ,mr4 ,reichert 7for himself1 
,mr4 ,mc,dermott1 ,mr4 ,dold1 ,mr4      
,pascrell1 ,mr4 ,rodney ,davis of       
,illinois1 and ,mr4 ,valadao7 introduced
 the following bill2 which was referred 
to the ,committee on ,ways and ,means   
,october #bc1 #bjae ,additional         
sponsors3 ,mr4 ,denham1 ,mr4 ,kind1 ,mr4
 ,benishek1 ,mr4 ,bost1 ,ms4 ,hahn1 ,mr4
 ,de,fazio1 ,mr4 ,poliquin1 ,mr4        
,walden1 ,mr4 ,fitzpatrick1 ,mr4        
,meehan1 ,mr4 ,kilmer1 ,ms4 ,lofgren1   
,ms4 ,mc,sally1 ,mr4 ,murphy of         
,pennsylvania1 ,mr4 ,costello of        
,pennsylvania1 ,mr4 ,kelly of           
,pennsylvania1 ,ms4 ,jenkins of ,kansas1
 ,mr4 ,babin1 and ,mr4 ,nugent  ,october
 #bc1 #bjae ,reported with an amendment1
 committed to the ,committee of the     
,whole ,house on the ,state of the      
,union1 and ordered to be printed       

,strike out all after the enacting      
clause and insert the part printed in   
italic ,for text of introduced bill1 see
 copy of bill as introduced on ,june    
#be1 #bjae  ,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 ,educator ,tax
 ,relief ,act of #bjae4  #b4 ,deduction 
for certain expenses of school teachers 
7a7 ,deduction made permanent ,section  
#fb7;a77#b77;,d7 of the ,internal       
,revenue ,code of #aihf is amended by   
striking ,in the case of taxable years  
beginning during #bjjb1 #bjjc1 #bjjd1   
#bjje1 #bjjf1 #bjjg1 #bjjh1 #bjji1      
#bjaj1 #bjaa1 #bjab1 #bjac1 or #bjad1   
the deductions and inserting ,the       
deductions4  7b7 ,inflation adjustment  
,section #fb7;d7 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 #bjad1 
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 #bjac 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    
,section #fb7;a77#b77;,d7 of such ,code 
is amended-- 7#a7 by striking educator  
in connection and all that follows and  
inserting educator--1 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 ,effective ,date ,the amendments    
made by this section shall apply to     
taxable years beginning after ,december 
#ca1 #bjad4  ,october #bc1 #bjae        
,reported with an amendment1 committed  
to the ,committee of the ,whole ,house  
on the ,state of the ,union1 and ordered
 to be printed