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S 2662 107th Congress Senate

Teacher Tax Relief Act of 2002

Official title: A bill to amend the Internal Revenue Code of 1986 to increase the above-the-line deduction for teacher classroom supplies and to expand such deduction to inclu… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to increase the above-the-line deduction for teacher classroom supplies and to expand such deduction to include qualified professional development expenses.

Introduced: June 20, 2002 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov
Taxation Arts, Culture, ReligionBooksCollege costsComputer software
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Computer-assisted instructionComputers in educationCurriculaEducationElementary and secondary educationHigher educationIncome taxPersonal income taxScience, Technology, CommunicationsTax deductionsTeacher educationTeachersTeaching materialsTextbooks
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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
Jun 20, 2002
Read twice and referred to the Committee on Finance.
Jun 20, 2002
Sponsor introductory remarks on measure. (CR S5859)
Jun 20, 2002
Introduced in Senate
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 Latest action June 20, 2002

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Teacher Tax Relief Act of 2002 - Amends the Internal Revenue Code to increase from $250 to $500 the maximum above-the-line deduction allowed for classroom supply expenses incurred by elementary and secondary school teachers, effective after December 31, 2001. Expands such deduction to include qualified professional development expenses.
 Related & companion bills 1
  • HR 5085 Identical bill Teacher Tax Relief Act of 2002
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2662: Teacher Tax Relief Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-S-2662/
MLA
"S. 2662: Teacher Tax Relief Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-2662/.
Bluebook (legal)
S. 2662, 107th Cong. (2026), https://openamerica.io/bill/107-S-2662/.
Markdown link
[S. 2662: Teacher Tax Relief Act of 2002](https://openamerica.io/bill/107-S-2662/)
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