Sec. 3. Above-the-line-deduction for STEM education materials
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Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended to read as follows: In the case of taxable years beginning after 2001, the deductions allowed by section 162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom. In the case of STEM education supplies, the amount in clause
(i)shall be increased by $250. Clause
(i)shall be applied without regard to clause (ii). . Section 62(d) of the Internal Revenue Code of 1986 is amended is amended by redesignating paragraph
(2)as paragraph
(3)and by inserting after paragraph
(1)the following new paragraph: For purposes of subsection (a)(2)(D), the term STEM education supplies means expenses for books, supplies, equipment, and other materials used in connection with teaching science, technology, engineering, or math. . The heading for section 62(d) of the Internal Revenue Code of 1986 is amended by striking and inserting Definition; special rules . Elementary and secondary school teachers