To amend the Internal Revenue Code of 1986 to improve and make permanent the above-the-line deduction for certain expenses of elementary and secondary school teachers.
Teacher Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such deduction for taxable years beginning after 2013, (2) allow the deduction of professional development expenses, and (3) make such deduction permanent.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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