[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2329 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2329

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 7, 2009

 Mr. Kissell 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 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. EXTENSION OF DEDUCTION 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 expenses of 
elementary and secondary school teachers) is amended by striking ``or 
2009'' and inserting ``2009, 2010, or 2011''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2009.
                                 <all>