Federal Legislation
June 18, 2002

H.R. 4884—Educator Appreciation and Classroom Help Act

Action Requested:
This bill will be reviewed thoroughly in committee and it is anticipated that numerous modifications will be put in place. HSLDA will issue recommendations for action as the situation evolves.

Background:

A bill to amend the Internal Revenue Code of 1986 to provide a refundable tax credit of $1,000 to teachers of elementary and secondary school students, and to provide and expand deductions for unreimbursed expenses for continuing education and classroom materials for such teachers.

Introduced June 6, 2002 by Rep. Barr, Bob (R-GA 7th)

Cosponsors

Status:

6/6/2002:Referred to the House Committee on Ways and Means.

Bill Summary and Status

HSLDA's Position:

HSLDA supports H.R. 4884. Earlier this year the Job Creation and Worker Assistance Act of 2002 (H.R. 3090) was signed into law establishing tax deductions for teachers. This deduction is for certain qualified teaching expenses, but the law does not apply to home school teachers. This is because H.R. 3090 amended old law applicable to teachers who are employees; home school parents are not employees (see HSLDA's "New Tax Deduction Not for Home Schoolers").

Now, Rep. Barr has introduced H.R. 4884, which will establish tax deductions for all teachers, including home school instructors. Section 35 defines eligible educators as... "An individual teaching at the elementary education or secondary education level in a home school." Section 223 allows a deduction for the equal amount to what the teacher incurs in connection with books, supplies, computer equipment, and other equipment, and supplementary materials.

If passed, this new law would begin for taxable years after December 31, 2002.

 Other Resources

H.R. 4844 (pdf)

New Tax Deduction Not for Home Schoolers (H.R. 3090)