,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hdge  ,,in ,,the ,,house ,,of  
,,representatives  ,october #a1         
#bjbj,mr4 ,bera 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 temporarily increase 
the deduction for certain expenses of   
elementary and secondary school         
teachers4  #a4 ,short title ,this ,act  
may be cited as the ,tools to ,educate  
,all ,children at ,home ,act or the     
,,teach ,act4  #b4 ,temporary increase  
of deduction for certain expenses of    
elementary and secondary school teachers
  7a7 ,in general ,subparagraph 7,d7 of 
section #fb7;a77#b7 of the ,internal    
,revenue ,code of #aihf is amended to   
read as follows3  7,d7 ,certain expenses
 of elementary and secondary school     
teachers  7i7 ,in general ,the          
deductions allowed by section #afb which
 consist of expenses1 not in excess of  
#bej1 paid or incurred by an eligible   

educator-- 7,i7 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  7,,ii7 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 classroom or in
 connection with online classroom       
instruction4  7ii7 ,special rule for    
taxable years #bjbj and #bjba ,in the   
case of a taxable year beginning after  
,december #ca1 #bjai1 and before        
,january #a1 #bjbb1 clause 7i7 shall be 
applied by substituting #a1jjj for #bej4
  4  7b7 ,effective date ,the amendments
 made by this section shall apply to    
taxable years beginning after ,december 

#ca1 #bjai4