[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 161 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 161

To amend the Internal Revenue Code of 1986 to allow Head Start teachers 
    the same above-the-line deduction for supplies as is allowed to 
               elementary and secondary school teachers.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 2011

  Mr. Shuler 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 allow Head Start teachers 
    the same above-the-line deduction for supplies as is allowed to 
               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. HEAD START TEACHERS ALLOWED ABOVE-THE-LINE DEDUCTION FOR 
              SUPPLIES.

    (a) In General.--Paragraph (1) of section 62(d) of the Internal 
Revenue Code of 1986 (defining eligible educator) is amended by adding 
at the end the following new subparagraph:
                    ``(C) Head start teachers.--The term `eligible 
                education' includes, with respect to any taxable year, 
                an individual who is a teacher or aide under a Head 
                Start program operating under the Head Start Act (42 
                U.S.C. 9831 et seq.) for at least 700 hours during a 
                school year.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years ending after the date of the enactment of this 
Act.
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