I 112th CONGRESS 2d Session H. R. 3998 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.

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.