[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3998 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 3998

To amend the Internal Revenue Code of 1986 to extend the deduction for 
     certain expenses of elementary and secondary school teachers.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 9, 2012

  Mr. Barrow 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL 
              TEACHERS.

    (a) Increase in Deductible Amount.--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 ``$250'' and inserting ``$500''.
    (b) Extension.--Subparagraph (D) of section 62(a)(2) of such Code 
is amended by striking ``during 2002, 2003, 2004, 2005, 2006, 2007, 
2008, 2009, 2010, or 2011'' and inserting ``after December 31, 2001, 
and before January 1, 2014''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.
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