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S 904 107th Congress Senate

Teacher Relief 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: May 16, 2001 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov
Taxation Academic performanceArts, Culture, ReligionBooksCollege costs
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Computer softwareComputer-assisted instructionComputers and governmentContinuing educationDisabledEducationEducation of disabled studentsElementary and secondary educationElementary educationGifted childrenHigher educationIncome taxParaprofessional school personnelPersonal income taxSchool disciplineSchool principalsScience, Technology, CommunicationsSecondary educationSpecial educationStandardsTax creditsTax 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 18, 2002
Sponsor introductory remarks on measure. (CR S2954)
May 16, 2001
Read twice and referred to the Committee on Finance.
May 16, 2001
Sponsor introductory remarks on measure. (CR S5018-5019)
May 16, 2001
Introduced in Senate
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 Latest action April 18, 2002

Sponsor introductory remarks on measure. (CR S2954)

 Plain-English summary Congressional Research Service
Teacher Relief Act of 2001- Amends the Internal Revenue Code to: (1) allow a deduction of up to $500 annually for qualified professional development expenses to an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in an elementary or secondary school for at least 900 hours during a school year; and (2) allow a credit of up to $250 annually to such an individual who provides qualified 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. 904: Teacher Relief Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-S-904/
MLA
"S. 904: Teacher Relief Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-904/.
Bluebook (legal)
S. 904, 107th Cong. (2026), https://openamerica.io/bill/107-S-904/.
Markdown link
[S. 904: Teacher Relief Act of 2001](https://openamerica.io/bill/107-S-904/)
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