article: SECTION 1. SHORT TITLE. This Act may be cited as the ``Apples for Teachers Act''. SEC. 2. 2-PERCENT FLOOR ON MISCELLANEOUS ITEMIZED DEDUCTIONS NOT TO APPLY TO QUALIFIED PROFESSIONAL DEVELOPMENT EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS. (a) In General.--Section 67(b) of the Internal Revenue Code of 1986 (defining miscellaneous itemized deductions) is amended by striking ``and'' at the end of paragraph (11), by striking the period at the end of paragraph (12) and inserting ``, and'', and by adding at the end the following new paragraph: ``(13) any deduction allowable for the qualified professional development expenses paid or incurred by an eligible teacher.''. (b) Definitions.--Section 67 of such Code (relating to 2-percent floor on miscellaneous itemized deductions) is amended by adding at the end the following new subsection: ``(g) Qualified Professional Development Expenses of Eligible Teachers.--For purposes of subsection (b)(13)-- ``(1) Qualified professional development expenses.-- ``(A) In general.--The term `qualified professional development expenses' means expenses-- ``(i) for tuition, fees, books, supplies, equipment, and transportation required for the enrollment or attendance of an individual in a qualified course of instruction, and ``(ii) with respect to which a deduction is allowable under section 162 (determined without regard to this section). ``(B) Qualified course of instruction.--The term `qualified course of instruction' means a course of instruction which-- ``(i) is-- ``(I) directly related to the curriculum and academic subjects in which an eligible teacher provides instruction, or ``(II) designed to enhance the ability of an eligible teacher to understand and use State standards for the academic subjects in which such teacher provides instruction, ``(ii) may-- ``(I) provide instruction in how to teach children with different learning styles, particularly children with disabilities and children with special learning needs (including children who are gifted and talented), or ``(II) provide instruction in how best to discipline children in the classroom and identify early and appropriate interventions to help children described in subclause (I) to learn, ``(iii) is tied to challenging State or local content standards and student performance standards, ``(iv) is tied to strategies and programs that demonstrate effectiveness in increasing student academic achievement and student performance, or substantially increasing the knowledge and teaching skills of an eligible teacher, ``(v) is of sufficient intensity and duration to have a positive and lasting impact on the performance of an eligible teacher in the classroom (which shall not include 1-day or short-term workshops and conferences), except that this clause shall not apply to an activity if such activity is one component described in a long-term comprehensive professional development plan established by an eligible teacher and the teacher's supervisor based upon an assessment of the needs of the teacher, the students of the teacher, and the local educational agency involved, and ``(vi) is part of a program of professional development which is approved and certified by the appropriate local educational agency as furthering the goals of the preceding clauses. ``(C) Local educational agency.--The term `local educational agency' has the meaning given such term by section 14101 of the Elementary and Secondary Education Act of 1965, as in effect on the date of the enactment of this subsection. ``(2) Eligible teacher.-- ``(A) In general.--The term `eligible teacher' means an individual who is a kindergarten through grade 12 classroom teacher in an elementary or secondary school. ``(B) Elementary or secondary school.--The terms `elementary school' and `secondary school' have the meanings given such terms by section 14101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 8801), as so in effect.''. (b) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2000. SEC. 3. CREDIT TO ELEMENTARY AND SECONDARY SCHOOL TEACHERS WHO PROVIDE CLASSROOM MATERIALS. (a) In General.--Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 30B. CREDIT TO ELEMENTARY AND SECONDARY SCHOOL TEACHERS WHO PROVIDE CLASSROOM MATERIALS. ``(a) Allowance of Credit.--In the case of an eligible teacher, there shall be allowed as a credit against the tax imposed by this chapter for such taxable year an amount equal to the qualified elementary and secondary education expenses which are paid or incurred by the taxpayer during such taxable year. ``(b) Maximum Credit.--The credit allowed by subsection (a) for any taxable year shall not exceed $400. ``(c) Definitions.-- ``(1) Eligible teacher.--The term `eligible teacher' means an individual who is a kindergarten through grade 12 classroom teacher, instructor, counselor, aide, or principal in an elementary or secondary school on a full-time basis for an academic year ending during a taxable year. ``(2) Qualified elementary and secondary education expenses.--The term `qualified elementary and secondary education expenses' means expenses for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by an eligible teacher in the classroom. ``(3) Elementary or secondary school.--The term `elementary or secondary school' means any school which provides elementary education or secondary education (through grade 12), as determined under State law. ``(d) Special Rules.-- ``(1) Denial of double benefit.--No deduction shall be allowed under this chapter for any expense for which credit is allowed under this section. ``(2) Application with other credits.--The credit allowable under subsection (a) for any taxable year shall not exceed the excess (if any) of-- ``(A) the regular tax for the taxable year, reduced by the sum of the credits allowable under subpart A and the preceding sections of this subpart, over ``(B) the tentative minimum tax for the taxable year. ``(e) Election To Have Credit Not Apply.--A taxpayer may elect to have this section not apply for any taxable year.''. (b) Clerical Amendment.--The table of sections for subpart B of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 30B. Credit to elementary and secondary school teachers who provide classroom materials.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2000.
summary: Apples for Teachers Act - Amends the Internal Revenue Code to: (1) make the two percent floor on miscellaneous itemized deductions inapplicable to the qualified professional development expenses incurred by teachers; and (2) allow a credit to elementary and secondary school teachers who provide classroom materials.