[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3025 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 3025

To amend the Internal Revenue Code of 1986 to extend the deduction from 
 gross income for certain expenses of elementary and secondary school 
                               teachers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 5, 2003

 Mr. Hinojosa introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend the deduction from 
 gross income for certain expenses of elementary and secondary school 
                               teachers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Teacher Tax Relief Act of 2003''.

SEC. 2. EXTENSION OF DEDUCTION FROM GROSS INCOME FOR CERTAIN EXPENSES 
              OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    (a) In General.--Subparagraph (D) of section 62(a)(2) of the 
Internal Revenue Code of 1986 (relating to certain trade or business 
deductions of employees) is amended by striking ``during 2002 or 2003'' 
and inserting ``after 2001 and before 2009''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2002.
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