I 112th CONGRESS 1st Session H. R. 35 IN THE HOUSE OF REPRESENTATIVES January 5, 2011 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 2013.

1.

Short title

This Act may be cited as Teacher Tax Reduction Act of 2011.

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 2011 and inserting after 2001 and before 2014. (b)

Effective Date

The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2010.