H.R. 878 - Educators Expense Deduction Modernization Act

116TH CONGRESS
1ST SESSION

H.R. 878

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

JANUARY 30, 2019

Mr. BROWN of Maryland (for himself, Ms. BARRÁGAN,
Mrs. BEATTY, Mr. BRENDAN F. BOYLE of Pennsylvania,
Mr. BUTTERFIELD, Mr. CARBAJAL, Mr. CARSON of Indiana,
Mr. CICILLINE, Ms. CLARKE of New York, Mr. COHEN,
Mr. COURTNEY, Ms. DELAURO, Mr. GALLEGO, Mr. GARAMENDI,
Mr. GRIJALVA, Mr. HASTINGS, Ms. JACKSON LEE, Ms. JOHNSON
of Texas, Ms. KAPTUR, Mr. KHANNA, Mr. KRISHNAMOORTHI,
Ms. KUSTER of New Hampshire, Mr. LANGEVIN, Mr. LEVIN
of Michigan, Mrs. CAROLYN B. MALONEY of New York,
Mr. MCEACHIN, Mr. MEEKS, Ms. MOORE, Mr. NADLER,
Ms. NORTON, Ms. OMAR, Mr. PALLONE, Ms. PINGREE,
Mr. POCAN, Mr. RASKIN, Ms. ROYBAL-ALLARD, Ms. TITUS,
Mr. TONKO, Ms. VELÁZQUEZ, Mrs. WATSON COLEMAN,
Ms. WILD, Mr. YARMUTH, and Mr. WELCH) 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.