There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (06/20/2005)

Teacher Tax Relief Act of 2005 - Amends the Internal Revenue Code to: (1) increase the allowable tax deduction for the expenses of elementary and secondary school teachers to $400; (2) allow the deduction of professional development expenses; and (3) make such deduction permanent.