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S 505 110th Congress Senate

Teacher Tax Relief Act of 2007

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: February 6, 2007 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 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Feb 6, 2007
Read twice and referred to the Committee on Finance.
Feb 6, 2007
Sponsor introductory remarks on measure. (CR S1643-1644)
Feb 6, 2007
Introduced in Senate
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 Latest action February 6, 2007

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Teacher Tax Relief Act of 2007 - 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 6
  • HR 549 Related bill Teacher Tax Relief Act of 2007
  • HR 3595 Related bill America's Teachers Tax Relief Act of 2007
  • HR 3605 Related bill Educator Expense Deduction Act of 2007
  • HR 3983 Related bill Classroom Readiness Tax Relief Act of 2007
  • HR 4078 Related bill Education Professional Development Tax Credit Act of 2007
  • S 1727 Related bill Teacher Tax Credit Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 505: Teacher Tax Relief Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-S-505/
MLA
"S. 505: Teacher Tax Relief Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-505/.
Bluebook (legal)
S. 505, 110th Cong. (2026), https://openamerica.io/bill/110-S-505/.
Markdown link
[S. 505: Teacher Tax Relief Act of 2007](https://openamerica.io/bill/110-S-505/)
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