FAIR MINIMUM WAGE ACT OF 2007 -- (Senate - January 25, 2007)
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Ms. COLLINS. Mr. President, the second-degree amendment that Senators Warner, Smith, and I are offering increases a deduction for schoolteachers and other educators that is in current law. Our amendment would increase this deduction to $400 and make it permanent. This tax deduction is available to schoolteachers and other educators who incur out-of-pocket expenses in order to purchase classroom supplies for their students. It would also allow this above-the-line tax deduction for expenses related to professional development.
This amendment builds on a $250 tax deduction in current law that Senator Warner and I authored in 2001. It became law that year as part of the tax relief package. The tax relief provided by that act to schoolteachers and other educators was later extended through the end of this year, but we need to act to extend it further, and I suggest there is no reason we shouldn't just go ahead and make it permanent. Teachers who buy classroom supplies in order to improve the educational experience for their students deserve more than just our gratitude. They deserve this modest tax incentive to thank them for their hard work.
So often, teachers in my State and throughout the country spend their own money to improve the classroom experience of their students. Many of us are familiar with the survey of the National Education Association that found that teachers spend on average $443 a year on classroom supplies. Other surveys show they are spending even more than that. In fact, the National School Supply and Equipment Association has found that educators spend an average of $826 to supplement classroom supplies, plus $926 for instructional materials on top of that--in other words, a total of $1,700 out of their own pockets.
In most States, including mine, teachers are very modestly paid for their jobs, and I think it is so impressive that despite challenging jobs and modest salaries, teachers are willing to dig deep into their own pockets to enrich the classroom experience because they care so deeply for their students.
Indeed, I have spoken with dozens of teachers in Maine who tell me they routinely spend far in excess of the $250 deduction limit that is in current law. I have made a practice of visiting schools all over Maine. In fact, I have visited more than 160 schools in my State. At virtually every school I visit, I find teachers who are spending their own money to benefit their students. Year after year, these teachers spend hundreds of dollars on books, bulletin boards, computer software, construction paper, stamps, ink pads--everything one can think of. Let me just give a couple of examples. For example, Anita Hopkins and Kathi Toothaker, who are elementary school teachers in Augusta, ME, purchased books for their students to have a classroom library, as well as workbooks and sight cards. They also purchased special prizes for positive reinforcement for their students. Mrs. Hopkins estimates that she spends between $800 and $1,000 of her own money on extra materials to make learning more fun and to create a stimulating classroom environment.
I have proposed that we also expand the uses for this tax deduction. We should make it available for teachers who incur expenses for professional development. We hear a lot of discussion when the provisions of No Child Left Behind are debated about the need for highly qualified teachers. One of the best ways for teachers to improve their qualifications is through professional development. Yet in towns in my State--and I suspect throughout the country--school budgets are often very tight and money for professional development is either very small or nonexistent. So what I think we should do is to allow this tax deduction to also apply when a teacher takes a course or attends a workshop and has to pay for it out of his or her own pocket.
In my view, it is the students who are the ultimate beneficiaries when teachers receive professional development to sharpen their skills or to teach them a new approach to presenting material to their students. Studies consistently have shown that other than involved parents, the single greatest determinant of classroom success is the presence of a well-qualified teacher, and educators themselves understand just how important professional development is to their ability to make a positive impact in the classroom.
The teacher tax relief we have made available since 2001 is certainly a positive step, and I was very proud, along with Senator Warner, to have authored that law. This amendment would increase that deduction from $250 to $400, reflecting more accurately what teachers really do spend, and it would also make it permanent.
The National Education Association, the NEA, has endorsed this amendment. I ask unanimous consent that a copy of the NEA's letter be printed in the RECORD at the conclusion of my statement.
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