To Amend The Internal Revenue Code of 1986

TO AMEND THE INTERNAL REVENUE CODE OF 1986 -- (Senate - December 08, 2006)

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Ms. COLLINS. Mr. President, I am pleased that the legislation to extend various provisions of the Nation's tax laws which is now before the Senate includes a 2-year extension of the $250 tax deduction available to teachers who incur out-of-pocket expenses to purchase classroom supplies. This extension builds upon the $250 tax deduction established by legislation which became law in 2001 as part of that year's tax relief package. The tax relief provided by that bill was later extended through the end of last year. I was proud to author that legislation, along with my good friends, Senator Warner and Senator Landrieu.

Providing this deduction for teachers who buy classroom supplies is warranted by the facts. So often teachers in Maine and throughout the country spend their own money to improve the classroom experiences of their students. While many of us are familiar with the National Education Association's estimate that teachers spend, on average, $400 a year on classroom supplies, other surveys show that they are spending even more than that. Indeed, I have spoken to dozens of teachers in my home State who tell me they routinely spend far in excess of the $250 deduction limit--a few even as much as $1,000--on materials they use in their classrooms. At every school I visit, I find teachers who are spending their own money to improve the educational experiences of their students by supplementing classroom supplies. One such teacher is Debra Walker, who teaches kindergarten and first grade in the town of Milo, ME. She has taught for more than 25 years. Year after year, she spends hundreds of dollars on books, bulletin boards, computer software, crayons, construction paper, tissue paper, stamps and inkpads. She even donated her own family computer for use by her class. She described it well by saying, ``These are the extras that are needed to make learning fun for children and to create a stimulating learning environment.''

Another example is Tyler Nutter, a middle school math and reading teacher from North Berwick, ME. After teaching for just 2 years, Tyler incurred substantial ``startup'' fees as he built his own collection of needed teaching supplies. In his first years on the job, he spent well over $500 out of pocket each year, purchasing books and other materials that are essential to his teaching program. This tax deduction is, in Tyler's words, ``a nice recognition of the contributions that many teachers have made.''

The teacher tax relief we have made available since 2001 is a small but significant way of helping teachers shoulder the expenses they incur to do their jobs well. Extending this provision for another 2 years demonstrates our gratitude and sends the right message to our Nation's teachers.

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