text: 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.
target: 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.
feat_title: To amend the Internal Revenue Code of 1986 to provide tax relief to elementary and secondary school teachers.