Teacher Tax Relief Act of 2005

The Teacher Tax Relief Act of 2005 (H.R. 2989) proposes to increase the federal tax deduction available to K-12 teachers for out-of-pocket classroom expenses from $250 to $400. The bill would also expand the deduction to include costs associated with professional development and make this tax benefit a permanent part of the tax code. If enacted, this change would allow educators to keep more of their income by reducing their taxable earnings based on the money they spend on supplies and training for their classrooms.