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Saturday, May 15, 2010

The Tax Deduction for Classroom Expenses of Elementary and Secondary School Teachers

Linda Levine
Specialist in Labor Economics

A temporary, above-the-line deduction for certain classroom expenses paid or incurred during the school year by eligible elementary and secondary school (K-12) teachers, among other educators, was authorized in the Job Creation and Worker Assistance Act of 2002 (P.L. 107-147) and extended to December 31, 2009, in the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, which is Division C of the Emergency Economic Stabilization Act of 2008 (P.L. 110-343). In December 2009, the House passed H.R. 4213, which includes among other provisions a package of tax extenders of which the classroom expense deduction is a part. In March 2010, the Senate passed an amended version of the bill. An otherwise unchanged classroom expense deduction would be extended to December 31, 2010.

Date of Report: May 7, 2010
Number of Pages:7
Order Number: RS21682
Price: $29.95

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