This sacrifice is typical of the dedication of so many teachers to their students. So often, teachers in Maine and throughout the country spend their own money, striving for excellence beyond the constraints of what their schools provide. I have spoken to dozens of teachers, including Idella Harter, president of the Maine Education Association, who have told me of the books, rewards, supplies, and materials that they routinely purchase for their classrooms. One year, Idella saved all of her receipts from purchases of classroom materials. She started adding up all the receipts and was startled to discover that they totaled over $1000! Idella told me she decided she better stop counting at that point.
Nevertheless, the relief that our tax code now provides to teachers is simply not sufficient. By and large, teachers do not benefit from current provisions that allow for limited deductibility of professional development and classroom expenses. A new report by the American Federation of Teachers places the average national teacher salary at $41,820. In Maine, the average yearly starting salary of a public school teacher is just $23,300. Under current law, a teacher earning this salary could not deduct the first $466 in classroom expenses that he or she paid for out of pocket. Moreover, classroom expenses above $466 could be deducted only if the teacher itemized his or her deductions, which only about one-third of all teachers now do.
These astounding stories and figures prompted me to introduce legislation three years ago that would allow teachers to deduct their out-of-pocket school supply expenses on their tax returns. My teacher tax proposal creates a $250 above-the-line deduction for teachers, teachers' aides, principals, and counselors for the books, supplies, and equipment that they purchase for their students. Investing in our teachers is a worthy investment, indeed. For next to involved parents, a good teacher is the most reliable predictor of student performance. And improved student performance is a goal that all of us – teachers, parents, and members of Congress— share. I have worked hard to pass this legislation for the past three years. I forged a bipartisan consensus behind the legislation and steered it through the Senate on three separate occasions, only to see it stall in the House of Representatives.
But persistence has paid off. I have worked with President Bush, who has adopted my proposal and acknowledged my leadership on the issue. I have worked with teachers, including the Maine and National Education Associations, to make it clear how important it is to support our teachers when they reach into their own pockets to enhance the classroom experience of our children. And I have worked across the aisle to generate overwhelming support for this important proposal.
Therefore, I am delighted that this provision — one of my top legislative priorities in the Senate — was approved by both houses of Congress as part of the larger economic recovery package and is on its way to President Bush for his signature. With this new teacher tax provision in place, we reward the selfless efforts of teachers and the financial sacrifices they make to improve the classrooms where they teach. And what better time to do so. Just last year, Congress approved landmark legislation reauthorizing the Elementary and Secondary Education Act — legislation that President Bush proudly signed into law at the beginning of the year. A principal goal of this legislation is to promote teacher excellence throughout the country. If we want to promote teacher excellence, we must give them the tools to succeed.
As President Bush has eloquently noted, "Teachers sometimes lead with their hearts and pay with their wallets." I am delighted that our teachers will now be rewarded for their heartfelt dedication.