Congressional Budget For The United States Government For Fiscal Year 2008

Floor Speech

CONGRESSIONAL BUDGET FOR THE UNITED STATES GOVERNMENT FOR FISCAL YEAR 2008 -- (Senate - March 21, 2007)

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Ms. COLLINS. Madam President, the amendment that I have proposed, with my colleagues, Senator Warner and Senator Smith, would establish a deficit-neutral reserve fund to allow for the expansion of an existing tax credit for schoolteachers and other educators who buy supplies for their classroom. The reserve fund that our amendment creates would allow for an increase in the current $250 deduction to $400, and it would make it permanent. This tax deduction is available to educators who incur out-of-pocket expenses in order to improve the educational experience of their students.

The amendment would also allow this above-the-line tax deduction to be claimed for expenses related to professional development.

This amendment builds upon a $250 tax deduction in the current law that Senator Warner and I authored in 2001. It became law as part of the tax relief package that passed that year. This tax relief was later extended through the end of this year, and I would suggest that there is no reason for us to have the uncertainty about the continuation of this valuable tax deduction. We should move to 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 commitment and their hard work. So often teachers across this country, and certainly in the State of Maine, earn modest salaries. Yet they dig deep into their own pockets to spend money to improve the classroom experience of their students.

A survey by the National Education Association found that teachers spend, on average, $443 a year on classroom materials. Other surveys show that they are spending even more than that. In fact, a survey conducted by the National School Supply and Equipment Association has found that educators spend, on average, $826 to supplement classroom supplies, plus an additional $926 for instructional materials on top of that; in other words, a total of $1,700 out of their own pockets.

I have spoken with literally dozens of teachers in Maine who tell me that 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 visited approximately 160 schools during the past 10 years, and I have seen firsthand the dedication of our schoolteachers to their students. At virtually every school that I have visited, teachers are spending their own money to benefit their students.

Year after year, teachers spend hundreds of dollars on books, bulletin boards, computer software, construction paper, stamps, ink pads, just about anything you can think of. Let me give a couple of examples. There are two elementary school teachers in Augusta, ME, Anita Hopkins and Kathy Toothacher, who purchased books for their students so they could have a classroom library, as well as workbooks and sight cards. They have also purchased special prizes to give to their students as positive reinforcement. Mrs. Hopkins estimates that she spends between $800 and $1,000 of her own money on extra materials to make learning more enjoyable and to create a more stimulating classroom environment.

In addition to increasing the amount of this deduction, I think we should also expand it so that it can be used by educators who are paying for their own professional development. We hear a lot of discussion about the provisions of the No Child Left Behind Act and 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 expect throughout the country, school budgets are often very tight and money for professional development is often very small or even nonexistent.

That is why I think we should allow this tax deduction to also be claimed 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 perhaps teach them a more innovative way to teach the material and present it to their students.

Studies have consistently shown that other than involved parents, the single greatest determinant of classroom success is the presence of a well-qualified teacher. I know from talking to educators across Maine that they are eager to take advantage of professional development opportunities in order to make an even more positive impact on their students.

The teacher tax relief that we have made available since 2001 is certainly a positive step, and I am very proud, along with my colleague, Senator Warner, to have authored that law. Today, we can set the stage for making that deduction permanent, for expanding it to include professional development, and to increase it to $400 to more accurately reflect what educators really spend in the classroom.

This amendment is a small but appropriate means of recognizing the many sacrifices that teachers make each and every day to benefit children across America. I am very pleased that the National Education Association has endorsed this amendment, and I ask unanimous consent that a letter from the NEA supporting the amendment be printed in the Record.

There being no objection, the material was ordered to be printed in the RECORD

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Ms. COLLINS. Madam President, the way I have drafted the amendment is to use a technique that has been commonly used in the budget resolution of creating a deficit-neutral reserve fund. That means the committee of jurisdiction, the Finance Committee in this case, would be required to come up with an offset for the cost to avoid an impact on the budget. I do not have a cost estimate from CBO yet on the proposal. It is not an expensive tax incentive, but we have followed the wisdom and advice of the leaders of the Budget Committee by drafting it in such a way that it would not have a budget impact.

Mr. CONRAD. I thank the Senator. Does the Senator have a rough, even back-of-the-envelope estimate of the cost?

The PRESIDING OFFICER. The Senator from Maine is recognized.

Ms. COLLINS. Madam President, I would say to the chairman of the Budget Committee that we have requested an estimate, but we have not yet received one. Because of that uncertainty, we did go the route of the deficit-neutral reserve fund so that, regardless of the cost, it would be offset by the decisions made by the Finance Committee.

Mr. CONRAD. I thank the Senator for the thoughtfulness of her amendment. I thank her for doing it as a deficit-neutral reserve fund so it does not impact the budget and says to the committee of jurisdiction that, if they come forward with the proposal, they will find a way to offset the costs. I certainly appreciate what the Senator has done so as to not have an adverse impact on the budget. We do appreciate that.

Madam President, does the Senator require a rollcall vote?

Ms. COLLINS. Madam President, I do not.

Mr. CONRAD. Madam President, we have to check with the Finance Committee before we can take this on a voice vote, but it is my intention, if we get clearance, to try to do that at the appropriate time. I thank the Senator from Maine.

The PRESIDING OFFICER. The Senator from Maine.

Ms. COLLINS. Madam President, I thank the chairman and ranking member for working with me on this issue. I think it is a modest approach that can make a real difference to the thousands of teachers across this country who dig deep into their own pockets in order to enrich the classroom experience for their students. It is a modest but appropriate way for us to recognize their financial sacrifice. I hope the two managers of the bill will be able to clear the amendment.

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