Federal Legislation
June 27, 2002

H.R. 1224—Teacher Tax Relief Act of 2001

Action Requested:

Official purpose: To amend the Internal Revenue Code of 1986 to permit teachers at the elementary and secondary school level, whether or not they itemize deductions, to deduct reasonable and incidental expenses related to instruction, teaching, or other educational job-related activities.

Introduced March 27, 2001 by Rep. Joe Baca (D-CA 42nd)
Cosponsors: (None.)

3/27/2001: Referred to the House Committee on Ways and Means.
Bill Summary and Status

HSLDA's Position:
HSLDA supports H.R. 1224, so long as Section 2(1)(B) is kept intact in the final language. Section 2(1)(B) is a special rule for home schools. It allows for the home schools-the teacher-parents of home-schools to deduct "reasonable and incidental expenses related to the instruction, teaching, and other education job-related activities" within their home school, so long as their home school meets their State or local law requirements for home schooling. Not included for home schools are those listed in the current tax code (26 USC 162) i.e. mileage, salaries.

 Other Resources

H.R. 1224 (pdf)