Tax Break for Teachers

Good to know about this nice little bonus for teachers (from the WSJ):

Q: Is the tax break for teachers who buy their own classroom supplies really a tax deduction and not a credit?
-- C.G., Charlotte, N.C.

A: Yes, but it's a special type of deduction. Here's how it works and what makes it special: Under a law that expired at the end of 2005, millions of elementary- and secondary-school teachers and other educators could deduct as much as $250 a year, per educator, for certain unreimbursed classroom expenses -- even if they took the standard deduction. About two-thirds of taxpayers usually take the standard deduction each year. Whether Congress will resurrect this break remains unclear. It's often referred to as an above-the-line deduction since it appeared on the federal return above the line for adjusted gross income, thus reducing that number.