[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3595 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3595

 To amend the Internal Revenue Code of 1986 to make permanent law the 
   deduction for certain expenses of elementary and secondary school 
                               teachers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 19, 2007

 Mr. Lampson 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 make permanent law the 
   deduction 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 ``America's Teachers Tax Relief Act of 
2007''.

SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY 
              SCHOOL TEACHERS MADE PERMANENT LAW.

    (a) In General.--Subparagraph (D) of section 62(a)(2) of the 
Internal Revenue Code of 1986 (defining adjusted gross income) is 
amended by striking ``In the case of taxable years beginning during 
2002, 2003, 2004, 2005, 2006, or 2007, the deductions'' and inserting 
``The deductions''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2007.
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