H.R. 2940

Educator Tax Relief Act of 2015

(Sec. 2) This bill amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such deduction for taxable years beginning after 2014, (2) allow the deduction of professional development expenses, and (3) make such deduction permanent. The bill applies to taxable years beginning after 2014.