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S 1621 109th Congress Senate

Teacher Tax Relief Act of 2005

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: May 8, 2006 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov
Taxation Arts, Culture, ReligionBooksCollege costsComputer software
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ComputersCurriculaEducationEducational technologyElementary and secondary educationHigher educationIncome taxScience, Technology, CommunicationsTax deductionsTeacher educationTeachersTeaching materialsTextbooks
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Sep 7, 2005
Read twice and referred to the Committee on Finance.
Sep 7, 2005
Sponsor introductory remarks on measure. (CR S9734-9735)
Sep 7, 2005
Introduced in Senate
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 Latest action September 7, 2005

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Teacher Tax Relief Act of 2005 - Amends the Internal Revenue Code to: (1) increase the allowable tax deduction for the expenses of elementary and secondary school teachers to $400; (2) allow the deduction of professional development expenses; and (3) make such deduction permanent.

 Related & companion bills 1
  • HR 2989 Related bill Teacher Tax Relief Act of 2005
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1621: Teacher Tax Relief Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-S-1621/
MLA
"S. 1621: Teacher Tax Relief Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-1621/.
Bluebook (legal)
S. 1621, 109th Cong. (2026), https://openamerica.io/bill/109-S-1621/.
Markdown link
[S. 1621: Teacher Tax Relief Act of 2005](https://openamerica.io/bill/109-S-1621/)
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