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House Bill 5814
115th Congress(2017-2018)
Educators Expense Deduction Modernization Act
Introduced
Introduced
Introduced in House on May 15, 2018
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Introduced in House 
May 15, 2018
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Introduced in House(May 15, 2018)
May 15, 2018
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
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H. R. 5814 (Introduced-in-House)


115th CONGRESS
2d Session
H. R. 5814


To amend the Internal Revenue Code of 1986 to increase the deduction for certain expenses of elementary and secondary school teachers.

IN THE HOUSE OF REPRESENTATIVES

May 15, 2018

Mr. Brown of Maryland (for himself, Ms. Barragán, Mrs. Beatty, Mr. Brendan F. Boyle of Pennsylvania, Mr. Butterfield, Mr. Carson of Indiana, Mr. Cicilline, Ms. Clarke of New York, Mr. Correa, Mr. Courtney, Ms. DeLauro, Mr. Garamendi, Mr. Grijalva, Ms. Hanabusa, Mr. Hastings, Ms. Norton, Ms. Jackson Lee, Mr. Johnson of Georgia, Ms. Kaptur, Mr. Krishnamoorthi, Mr. Langevin, Ms. Lee, Mr. Sean Patrick Maloney of New York, Mrs. Carolyn B. Maloney of New York, Mr. Meeks, Ms. Moore, Mr. Nadler, Mr. Pallone, Mr. Raskin, Ms. Roybal-Allard, Mr. Thompson of Mississippi, Ms. Titus, Mr. Tonko, Mr. Vargas, Mr. Vela, Ms. Velázquez, Mrs. Watson Coleman, Ms. Wilson of Florida, Ms. Eshoo, and Mr. Pocan) 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 increase the deduction for certain expenses of 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 “Educators Expense Deduction Modernization Act”.

SEC. 2. Increase in deduction for certain expenses of elementary and secondary school teachers.

(a) In general.—Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended by striking “$250” and inserting “$500”.

(b) Inflation adjustment.—Section 62(d)(3) of such Code is amended to read as follows:

“(3) INFLATION ADJUSTMENT.—In the case of any taxable year beginning after 2019, the $500 amount in subsection (a)(2)(D) shall be increased by an amount equal to—

“(A) such dollar amount, multiplied by

“(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2018’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.”.

(c) Effective date.—The amendments made by this section shall apply with respect to taxable years beginning December 31, 2018.