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NAEA MEDIA RELEASE NATIONAL ART EDUCATION ASSOCIATION Office of the Executive Director Phone 703-860-8000 Fax 703-860-2960 E-mail: naea@dgs.dgsys.com August 2, 2002 TAX BREAK FOR ART TEACHERS For 2002 and 2003, teachers and other professional educators of kindergarten through grade 12 can deduct up to $250 of reimbursed classroom expenses, up to $250 annually "above the line." Although unreimbursed expenses were already deductible, they were treated as a miscellaneous itemized deduction which provided a benefit only to the extent they exceeded 2% of adjusted gross income. Now, $250 will be deductible even if you don't itemize, and this amount is not subject to a threshold. You qualify for the deduction if you are a teacher, instructor, counselor, aide, or principal who works in a minimum of 900 hours during a school year. SOURCE: American Institute of Certified Public Accountants, Inc., Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311-3881.