Letters to Congress on Educator Tax Relief

• Letter to the House of Representatives urging them to support the tax extenders bill (H.R. 6049), 9/24/08
• Letter to the Senate in support of the tax extender bill (S. 3335), 7/30/08
• Letter to the Senate urging them to support tax extenders bill package (rural schools, educator tax deduction, QZABs), 7/22/08
• Letter to the Senate urging them to VOTE YES on CLOTURE on the Renewable Energy and Job Creation Act of 2008 (H.R. 6049), 6/16/08
• Letter to the Senate in support of CLOTURE on the tax extender package (includes educator tax deduction and QZABs), 6/9/08
• Letter to the House to support the Renewable Energy and Job Creation Act of 2008 (H.R. 6049), 5/21/08
• Letter to Senators Collins and Warner supporting their proposal to extend and expand the educator tax deduction, 3/07/08
• Letter to the House in support of the Temporary Tax Relief Act of 2007, 11/5/07
• Letter to the House Ways and Means Committee in support of the Temporary Tax Relief Act of 2007, 10/31/07
• Letter to Senators Collins and Warner supporting their educator tax credit proposal, 6/27/07
• Letter to the House of Representatives urging cosponsorship of Heather Wilson's Teacher Tax Credit Act of 2007, 5/11/07
• Letter to Representative Heather Wilson supporting her Teacher Tax Credit Act of 2007, 5/9/07 
• Letter to the Senate opposing Smith amendment because of inclusion of Coverdell Savings Accounts. It reiterates support for Collins/Warner. (1/27/07)
• Letter to Senator Collins and Warner supporting legislation that would increase, expand, and make permanent the tax deduction for educators' out-of-pocket classroom supply expenses, 1/24/07
• Letter to the Senate urging support for an amendment to be offered by Senators Collins (R-ME) and Warner (R-VA) to the minimum wage bill that would make permanent the tax deduction for educators' out-of-pocket classroom supply expenses, 1/24/07
• Letter to Rep. Dave Camp thanking him for reintroducing the Teacher Tax Relief Act (H.R. 549), 1/18/07

NEA on Educator Tax Relief: Supports

NEA supports expanding the educator tax deduction because it recognizes the sacrifices made by educators who work in America’s public schools. Many teachers and education support professionals reach into their own pockets to ensure that classrooms have adequate books, pencils, paper and art supplies. 

• Educators are spending more of their own funds each year to supply their classrooms with essentials such as pencils, glue, scissors and facial tissues.
  
  
• NEA's 2003 report, Status of the American Public School Teacher, 2000-2001, found that teachers spent an average of $443 a year on classroom supplies.
  
  
• The National School Supply and Equipment Association found that in 2005-2006, educators spent out of their own pockets an average of $826 for supplies and an additional $926 for instructional materials -- for a total of $1,752.
  
  
• NEA supports legislation to make the educator deduction permanent, increase it to $400, and expand it to cover professional development expenses.
  

• Tell your U.S. Senators and Representative: Expand the Educator Tax Deduction.

  I'm ready to take action:

  E-mail My Representatives in Congress:

  I need more info:

  • Issue Overview: Educator Tax Relief
  • Letters to Congress
  • Deduction Eligibility Requirements
  • How to Claim the Deduction (Including Instructions for Tax Forms)  

Teacher Tax Deduction Eligibility Requirements

Under the Tax Relief and Health Care Act of 2006, "eligible educators" are entitled to an above-the-line deduction of up to $250 per year for the 2006 and 2007 tax years concerning "qualified expenses." You can deduct these "qualified expenses" even if you do not itemize deductions on Schedule A (Form 1040).

Because 2006 IRS forms were printed before the deduction was extended, there is not a separate line for the deduction on the 1040 form this year. See instructions on how to claim the deduction  on your Form 1040. 

An "eligible educator" is an individual who works at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law, and is a kindergarten through grade 12:

• Teacher,
• Instructor,
• Counselor,
• Principal, or
• Aide.

"Qualified expenses" are unreimbursed expenses paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom.

For courses in health and physical education, expenses for supplies are considered "qualified expenses" only if they are related to athletics.

I need more info:

• Issue Overview: Educator Tax Relief
• NEA's Position on Educator Tax Relief
• Letters to Congress
• How to Claim the Deduction (Including Instructions for Tax Forms)