Skip to main content
S 1127 106th Congress Senate

Teacher Deduction for Incidental Expenses Act

Official title: A bill to amend the Internal Revenue Code of 1986 to eliminate the 2-percent floor on miscellaneous itemized deductions for reasonable and incidental expenses … Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to eliminate the 2-percent floor on miscellaneous itemized deductions for reasonable and incidental expenses related to instruction, teaching, or other educational job-related activities.

Introduced: May 26, 1999 See on congress.gov
Taxation EducationElementary and secondary educationElementary educationHome schooling
More subjectsShow fewer subjects
Income taxPersonal income taxSecondary educationTax deductionsTeachersTeaching materialsTextbooks
Sign in to write a letter Sign in to watch
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 26, 1999
Read twice and referred to the Committee on Finance.
May 26, 1999
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action May 26, 1999

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Teacher Deduction for Incidental Expenses Act - Amends the Internal Revenue Code to eliminate the two percent floor on miscellaneous itemized deductions for the qualified expenses of elementary and secondary school teachers (including homeschoolers).
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Collins, Susan M.
Maine · May 26, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1127: Teacher Deduction for Incidental Expenses Act. 106th Congress. Open America. https://openamerica.io/bill/106-S-1127/
MLA
"S. 1127: Teacher Deduction for Incidental Expenses Act." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-1127/.
Bluebook (legal)
S. 1127, 106th Cong. (2026), https://openamerica.io/bill/106-S-1127/.
Markdown link
[S. 1127: Teacher Deduction for Incidental Expenses Act](https://openamerica.io/bill/106-S-1127/)
Report a problem