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Dusty Johnson Seeks Expansion of Educator Tax Deduction for Coronavirus PPE

Congressman Dusty Johnson is proposing a small expansion of the tax break teachers get for buying their own classroom supplies:

I’m encouraged that schools in South Dakota are taking the necessary steps to protect our kids and our teachers. But there’s more to be done. As Congress continues to debate an additional COVID-19 relief package specifically for our schools, I’ve been hearing from teachers in South Dakota that are buying their own personal protective equipment (PPE).

Under normal circumstances, teachers often cover some classroom costs out of pocket. Add a pandemic into the mix and there’s bound to be additional costs for our educators. Currently, teachers can deduct up to $250 of supplementary classroom materials and equipment on their tax filing. PPE costs are not listed as eligible for this deduction. Which is why this week, Senator Tillis and I urged Secretary Mnuchin to allow purchases made for COVID-19 prevention be a deductible expense. I’m confident this easy fix can be made for our teachers [Rep. Dusty Johnson, e-mail to constituents, 2020.09.03].

Teachers will appreciate any help they can get, but notice that Johnson is not talking about increasing the amount of money teachers can save on their taxes; his message here only envisions allowing teachers to include expenses for masks and face shields and maybe plexiglass desk dividers in the maximum $250 they get to deduct. So for teachers who already spend that much on markers, books, software, and other gear for their underfunded classrooms, Johnson’s proposal does nothing.

Plus, that $250 isn’t a full give-back on teachers’ tax bill. That’s a deduction from adjusted gross income. It doesn’t pay teachers back in full for the PPE they’re buying, it only saves them some fraction of the cost—maybe 10%, 12%, or 22%, depending on their tax bracket.

A nicer gesture would be to acknowledge that we have an obligation as a community to provide full funding for public health measures in our schools. Congressman Johnson should work Secretary Mnuchin on the educator expense deduction, but he should also get back to Washington and work his colleagues on providing a full aid package to cover 100% of the costs of PPE for the students and teachers that Republican leaders have insisted must return to face-to-face instruction for the good of the Republic.

10 Comments

  1. jerry

    Do nothing Dirty Johnson, more gimmicks less real action. Bred and schooled in the right wing nothingness of politics non promises. Dirty Johnson has shown over and over that he is perfect for the job of representing a do nothing state.

  2. When all you hear from corporate donors and bigwigs is clamorings for more tax breaks, I guess you start thinking that’s the only hammer in your toolbox. Tax breaks don’t do much for the regular working person. In this case, they don’t help teachers cover costs until months, maybe more than a year after they’ve spent the money. At most, in most cases, they won’t amount to more than $50.

  3. Chris S.

    Tax breaks are great if you’re a big corporation looking to pad your quarterly earnings, but they’re next to useless for ordinary people who need help now.

    When you can’t buy supplies, or can’t afford food, or can’t pay rent, it’s insulting to hear politicians yammering about “targeted tax credits” or “tax advantaged savings accounts.” Try paying your grocery bill or your rent with a “targeted tax credit” and see how far it gets you. Honestly, it’s like some congresscritters live in a completely different reality than the rest of us.

  4. Yeabut

    Am I correct in assuming that the deduction only applies if you itemize your expenses? If so, what percentage of teachers still itemize their taxes? Is this proposal really a benefit to most teachers?

  5. leslie

    Congress can’t move quickly so institutional $$ (tax credits ect) is the solution. You know for the folks who haven’t received the 1st $1200 check yet. You know, the same amount Kristi received to fly on USAF-1 “for free” to DC July 4th (and back?).

    Mitch and John, yes, the couple, too have been on vaca for the last month. Busy with rallies. So, “there’s that.” (emphasis in the form of cynicism, added)

  6. Debbo

    Does Dusty even recognize the irony in his statement, “Under normal circumstances, teachers often cover some classroom costs out of pocket.”

    That should not be “normal circumstances” to begin with. I’ve not taken a job where I had to buy my own supplies, except when I was a teacher.

    When I cut up hogs in the meat packing plant I didn’t have to buy my knives, protective apron, gloves or hard hat. When I worked in a factory assembling things I didn’t have to buy any of the parts or machines. When I worked in a laundry I didn’t have to buy the soap. When I cared for disabled people I didn’t have to pay for any of the supplies or activities. When I served as chaplain to veterans I didn’t need to provide any of the wine, grape juice or wafers for communion.

    Why do we try to drop this burden on underpaid teachers whom we entrust with our children? Oh yeah. It’s the same greed that owns trumpers and the GOP.

  7. As said in the past we only get the half dusty.This guy votes against the worker, and get even get prices passed for farmers.We need a full somebody and not the half dusty.

  8. Actually, YB, the educator deduction comes before itemizing, before we reach adjusted gross income on the 1040. Teachers can claim this deduction, then claim the standard deduction on the resulting adjusted gross income.

  9. o

    If it doesn’t increase the deduction I (a teacher) can take, then it isn’t an “expansion” of that deduction. This just allows PPE to supplant other classroom spending for deduction.

    As long as we are on the topic fo throwing some federal money at the problem, I see the legislature is threatening to flex some muscle and get into the distribution of the vast federal funds SD has at its disposal.

    I would like to add my voice to housing cost abatement. SD is a great place to live, so let’s make sure those living here can continue enjoying that “luxury” through housing/rent assistance and keep people in their homes. In fact, let’s help put more folks into housing while we are at it. Let’s make a place to hang your hat a baseline to begin a life in SD worth living.

    My close second is a SD Great Society public works push. Let’s combine good-paying jobs with publicly needed infrastructure (and investment in SD resources) to really boost SD’s economy now and into the future.

  10. It’s a shame we didn’t buy our stuff earlier. We might have been able to save some money.

    “The World Bank website has an active record for ‘COVID-19 Diagnostic Test Instruments and apparatus (902780) exports by country in 2018’ even though the World Health Organization did not name Coronavirus ‘COVID-19’ until February 2020 amid this year’s outbreak.”

    https://www.who.int/csr/don/01-september-2020-polio-sudan/en/

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