United States 116th Congress Status: In Committee Bipartisan · 6 R · 1 D cosponsors

HR 4180 — Teacher Tax Deduction Enhancement Act of 2019

Last action — Referred to the House Committee on Ways and Means.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 116th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Summary

Teacher Tax Deduction Enhancement Act of 2019 This bill revises the deduction from gross income (i.e., the above-the-line deduction) for the unreimbursed expenses of school teachers (e.g., supplies and materials). It increases the deduction from $250 to $500 for full-time teachers and allows part-time teachers a $250 deduction. It also allows the deduction for teachers in accredited preschool programs.

Bill Text

How this bill changes current law

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This bill expands the eligibility and increases the deduction limit for expenses incurred by school teachers under the Internal Revenue Code.

  • Section 62(d)(1)(A)

    ``(A) Eligible educator.--The term `eligible educator' means, with respect to any taxable year, an individual who is--`` → ``(A) Eligible educator.--The term `eligible educator' means, with respect to any taxable year, an individual who is-- ``(i) a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 450 hours during a school year which ends during such taxable year, or ``(ii) a teacher, instructor, counselor, or aid in a preschool program for at least 450 hours during the taxable year.''.

    This change includes preschool teachers in the definition of eligible educators for the deduction.

  • Section 62(d)(1)

    ``(C) Preschool program.--The term `preschool program' means any program for providing preschool which-- ``(i) receives funds for carrying out preschool programs pursuant to-- ``(I) part A of title I of the Elementary and Secondary Education Act of 1965, or ``(II) subpart 2 of part B of title I of such Act, or ``(ii) is accredited as a preschool under State law.''.

    This addition defines what qualifies as a preschool program for the deduction.

  • Section 62(d)(1)

    ``(1) Definitions.--For purposes of subsection (a)(2)(D) and this subsection--`` → ``(1) Definitions.--For purposes of subsection (a)(2)(D) and this subsection--''.

    This revision clarifies the beginning of the definitions section.

  • Section 62(a)(2)(D)

    ``$250`` → ``$250 (twice such amount in the case of a full-time educator)``

    This increase allows full-time educators to deduct double the amount of expenses compared to part-time educators.

  • Section 62(d)(1)

    ``(D) Full-time educator.--The term `full-time educator' means, with respect to any taxable year, an individual who for such taxable year satisfies the requirements of clause (i) or (ii) of subparagraph (A) applied by substituting `900 hours' for `450 hours' therein.''.

    This defines full-time educators as those who teach at least 900 hours, distinguishing them for increased benefits.

  • Section 62(d)(2)

    ``(2) Reduction of deduction by reason of certain exclusions.``

    This repeal removes the reduction of the deduction that previously applied to certain exclusions.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 6 co-sponsors · 540 not signed on

Sponsors (1)

Co-sponsors (6)

Not signed on (540)

540 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

taxation education
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Frequently asked questions

What does HR 4180 do?
Teacher Tax Deduction Enhancement Act of 2019 This bill revises the deduction from gross income (i.e., the above-the-line deduction) for the unreimbursed expenses of school teachers (e.g., supplies and materials). It increases the deduction from $250 to $500 for full-time teachers and allows part-time teachers a $250 deduction. It also allows the deduction for teachers in accredited preschool programs.
Who sponsors HR 4180?
HR 4180 is sponsored by Graves, Sam (Republican), Clay, Wm. Lacy (Democratic), Smith, Jason (Republican), Rogers, Mike D. (Republican), Davis, Rodney (Republican), Tipton, Scott R. (Republican), and Diaz-Balart, Mario (Republican).
What is the current status of HR 4180?
This bill died with 116th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 4180?
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