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.
Educator Tax Relief Act of 2015
(Sec. 2) This bill 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 2014, (2) allow the deduction of professional development expenses, and (3) make such deduction permanent. The bill applies to taxable years beginning after 2014.
Became Public Law No: 114-113.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 13.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-310.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-310.
Placed on the Union Calendar, Calendar No. 236.
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