On November 19, 2003, I introduced the Educator Appreciation
Act of 2003
(For an Explanation Sheet of the Educator Appreciation Act click
here.)
After years of the government chronically under-funding public
schools, educators have responded to the needs of their students
by spending their own money on various supplies including books,
pencils, crayons, paper, glue, scissors and erasers.
Currently, the tax code allows a $250 deduction from adjusted
gross income allowing teachers and other educators to deduct qualified
expenses (even if the educator does not itemize the expenses as
deductions).
Given Guam’s inadequate funding of the school system, it
is almost a certainty that educators will continue to attempt
to meet the needs of their students by spending their own money.
The Educator Appreciation Act allows educators to claim a tax
rebate to recover up to five hundred dollars ($500) of personal
expenditures over and above the two hundred-fifty dollar ($250)
deduction allowed by the Internal Revenue Code.
“While the $250 tax deduction may be sufficient for teachers
in some mainland states, it is woefully inadequate for many teachers
in the Guam Public School System. Our teachers are constantly
spending their own money on things DOE should furnish,”
said Klitzkie.
For nearly 40 years, GEDA Qualifying Certificates have been issued
to businesses allowing them tax rebates to encourage economic
development. The Educator Appreciation Act extends the functional
equivalent of the Qualifying Certificate (The Educator’s
Qualifying Certificate or EQC) and tax rebate, on a much smaller
scale, to teachers. While this rebate is insufficient to make
up for the economic hardship suffered by teachers, it is one way
for this community to show its appreciation to its educators.
