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Washington, D.C. – As teachers and students head back to school, U.S. Senator Mike Enzi, R-Wyo., advises teachers to save their receipts when making out-of-pocket purchases for books and other school supplies. Educators may be eligible for a tax deduction.

Enzi said The Job Creation and Worker Assistance Act of 2002 allows educators in both public and private elementary and secondary schools to be eligible for up to a $250 above-the-line tax deduction on qualified expenses when figuring their adjusted gross income (AGI). Qualified expenses include items such as books, computer equipment or other supplies or equipment used in the classroom.

"Teachers in Wyoming often go the extra mile and use their own money to buy classroom supplies," said Enzi. "This tax deduction is only a small sign of appreciation for the hard work and sacrifices our teachers make."

Teachers, counselors, principals and aides who work in a school for a minimum of 900 hours during a school year are eligible for the deduction. It is not necessary to itemize deductions to get the benefit.

For more information about this deduction, educators should visit or call 1-800-829-3676.