[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 28 Introduced in House (IH)]







111th CONGRESS
  1st Session
                                 H. R. 28

 To amend the Internal Revenue Code of 1986 to increase the deduction 
  for certain expenses of elementary and secondary school teachers to 
                  $500 and to extend it through 2011.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 6, 2009

 Mrs. Biggert 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 increase the deduction 
  for certain expenses of elementary and secondary school teachers to 
                  $500 and to extend it through 2011.

    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 ``Teacher Tax Reduction Act of 2009''.

SEC. 2. INCREASE AND 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 trade and business 
deductions of employees) is amended--
            (1) by striking ``$250'' and inserting ``$500'', and
            (2) by striking ``during 2002'' and all that follows 
        through ``2009'' and inserting ``after 2001 and before 2012''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2008.
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