PIERRE, S.D. 鈥� U.S. Rep. Dusty Johnson, R-S.D., and U.S. Sen. Thom Tillis, R-N.C., have penned a letter to the U.S. Department of Treasury urging Secretary Steven Mnuchin to include personal protective equipment as a deductible classroom expense.
Educators can deduct up to $250 for supplementary classroom materials and equipment purchased out-of-pocket.
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Johnson and Tillis wrote that teachers often cover classroom costs out of pocket during a typical school year, but the COVID-19 pandemic will likely have teachers covering the cost of safety equipment for themselves and their students, according to a news release.
鈥淎s many school districts return to in-person learning, it is likely that teachers will on a case-by-case basis make purchases to protect their health and the health of their students,鈥� the letter states. 鈥淲e ask that purchases made for COVID-19 prevention be a deductible expense.鈥�
The letter requests guidance to ensure PPE, sanitizer, Plexiglas and other protective measures as recommended by the Centers for Disease Control and Prevention and local governments are deductible under the Internal Revenue Service Educator Expense Deduction.
鈥淎s school districts work on providing a safe classroom environment and enough PPE, some teachers may wish to supplement these efforts and take further personal precautions for their health and the health of their students,鈥� the letter reads.
Eligible educators can deduct up to $250 or if filing jointly and both spouses are eligible educators they can deduct up to $500 or no more than $250 each, according to the IRS.
鈥淨ualified expenses are amounts the educator incurred for participation in professional development courses, books, supplies, computer equipment, other equipment, and supplementary materials used in the classroom,鈥� the release states.
To enable Americans to do their part to slow the spread of COVID-19, Johnson and Tillis asked Mnuchin to ensure that essential teachers 鈥渄o their part to keep the next generation from falling behind.鈥�
