I 111th CONGRESS 1st Session H. R. 2431 IN THE HOUSE OF REPRESENTATIVES May 14, 2009 Ms. Kosmas 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 and increase the deduction for certain expenses of elementary and secondary school teachers.

1.

Short title

This Act may be cited as the America’s Teachers Tax Relief Act.

2.

Extension of deduction for certain expenses of elementary and secondary school teachers

(a)

Extension

Subparagraph (D) of section 62(a)(2) of the Internal Revenue Code of 1986 is amended by striking or 2009 and inserting 2009, or 2010. (b)

Increase

Subparagraph (D) of section 62(a)(2) of such Code is amended by striking $250 and inserting $500. (c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2009.