I 111th CONGRESS 1st Session H. R. 2329 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.

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.