Text: H.R.2692 — 114th Congress (2015-2016)All Information (Except Text)

There is one version of the bill.

Text available as:

Shown Here:
Introduced in House (06/09/2015)


114th CONGRESS
1st Session
H. R. 2692


To amend the Internal Revenue Code of 1986 to make permanent the above-the-line deduction for certain expenses of elementary and secondary school teachers and to allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers.


IN THE HOUSE OF REPRESENTATIVES

June 9, 2015

Mrs. Beatty (for herself, Mr. Butterfield, Mr. Hinojosa, Mr. Meeks, Mr. Clay, Ms. Norton, Mrs. Watson Coleman, Mrs. Kirkpatrick, Mrs. Lawrence, Mr. Israel, Mr. Van Hollen, Ms. Wilson of Florida, Mr. Conyers, Ms. Edwards, and Mr. Swalwell of California) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to make permanent the above-the-line deduction for certain expenses of elementary and secondary school teachers and to allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Reimburse Educators who Pay for Academic Year Supplies Act of 2015” or the “REPAY Supplies Act of 2015”.

SEC. 2. Deduction for certain expenses of elementary and secondary school teachers.

(a) Deduction made permanent.—Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking “In the case of taxable years beginning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, or 2014” and inserting “The deductions”.

(b) Head Start Teachers Allowed Above-the-Line Deduction for Supplies.—Section 62(d)(1) of such Code is amended by adding at the end the following new subparagraph:

“(C) HEAD START TEACHERS.—The term ‘eligible educator’ includes, with respect to any taxable year, an individual who is a teacher or aide under a Head Start program operating under the Head Start Act (42 U.S.C. 9831 et seq.) for at least 700 hours during a school year.”.

(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2014.


Share This Section