While the classroom expense deduction available for teachers is set to expire on December 31, 2009, Rep. Tanner has introduced the Teacher Tax Relief Act, which would increase and extend the deduction and is endorsed by NEA. The bill would increase and make permanent the maximum tax deduction available for educators who purchase classroom supplies out-of-pocket or who pursue professional development.

“We are proud to work with educators to provide the classroom resources and continuing-education opportunities that can help our young people be successful in school and after graduation,” Congressman Tanner said. “Our teachers play a crucial role in our communities and in our economic security, and this is another way we can express our appreciation and support.”

Diane Shust, NEA’s Director of Government Relations, and Randall Moody, NEA’s Manager of Federal Advocacy, wrote to Congressmen Tanner and Reichert, in part:

On behalf of the National Education Association's (NEA) 3.2 million members, we would like to thank you for your leadership in introducing the Teacher Tax Relief Act (H.R 3758). …The educator tax deduction helps recognize the financial sacrifices made by teachers and paraprofessionals, who often reach into their own pockets to purchase classroom supplies such as books, pencils, paper, and art supplies. …By increasing the current deduction and making it permanent, your legislation will make a real difference for many educators, who often must sacrifice other personal needs in order to pay for classroom supplies. Ongoing professional development is essential to ensure that educators stay up-to-date on the skills and knowledge necessary to prepare students for the challenges of the 21st century. H.R. 3758 will make a critical difference in helping educators access quality training.

The National School Supply and Equipment Association found that for the 2005-2006 school year, educators spent out of their own pockets an average of $826 for supplies and $926 for instructional materials – for a total of $1,752.

The bill would amend the Internal Revenue Code to increase the maximum allowed deduction from $250 to $500, make the deduction permanent and expand it to include professional development expenses. Continued professional development helps teachers keep their skills and knowledge current and equips them to prepare students for college and the workplace.