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S 203 107th Congress Senate

Teacher Support Act of 2001

Official title: A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for qualified professional development expenses of elementary and seco… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for qualified professional development expenses of elementary and secondary school teachers and to allow a credit against income tax to elementary and secondary school teachers who provide classroom materials.

Introduced: January 30, 2001 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov
Taxation Academic performanceArts, Culture, ReligionBooksCollege costs
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Computer-assisted instructionComputers in educationConferencesContinuing educationDisabledEducationEducation of disabled studentsEducational counselingElementary and secondary educationElementary educationFamiliesGifted childrenGovernment Operations and PoliticsHigher educationIncome tax
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 30, 2001
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S708)
Jan 30, 2001
Sponsor introductory remarks on measure. (CR S707-708)
Jan 30, 2001
Introduced in Senate
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 Latest action January 30, 2001

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S708)

 Plain-English summary Congressional Research Service
Teacher Support Act of 2001- Amends the Internal Revenue Code to: (1) make the two percent floor on miscellaneous itemized deductions inapplicable to qualified professional development expenses incurred by elementary and secondary school teachers and aides; and (2) allow a credit to elementary and secondary school teachers, instructors, counselors, aides, or principals who provide classroom materials.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 203: Teacher Support Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-S-203/
MLA
"S. 203: Teacher Support Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-203/.
Bluebook (legal)
S. 203, 107th Cong. (2026), https://openamerica.io/bill/107-S-203/.
Markdown link
[S. 203: Teacher Support Act of 2001](https://openamerica.io/bill/107-S-203/)
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