[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 694 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 694

  To amend the Internal Revenue Code of 1986 to extend for 1 year the 
   deduction for certain expenses of elementary and secondary school 
        teachers and to increase the maximum deduction to $500.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 14, 2011

Mr. Kissell (for himself, Mr. Meeks, Mr. Chaffetz, Mr. Paul, Mr. Young 
    of Alaska, Mr. Wu, Ms. McCollum, Mr. Michaud, Mr. Hinchey, Mr. 
Ackerman, Mrs. Myrick, Mr. Courtney, Mr. Holt, Mr. Filner, Mr. Conyers, 
Ms. Linda T. Sanchez of California, Mr. Hanna, Mr. Jackson of Illinois, 
  Mrs. Maloney, Mr. McNerney, Mr. Rothman of New Jersey, Mr. Price of 
 North Carolina, Mr. Hastings of Florida, Mr. Butterfield, Mr. Walz of 
  Minnesota, Mr. Grimm, Mr. Forbes, and Mr. McIntyre) 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 for 1 year the 
   deduction for certain expenses of elementary and secondary school 
        teachers and to increase the maximum deduction to $500.

    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 the ``Teacher Tax Deduction Act of 2011''.

SEC. 2. EXTENSION AND INCREASE FOR DEDUCTION FOR ELEMENTARY AND 
              SECONDARY SCHOOL TEACHERS.

    (a) In General.--Subparagraph (D) of section 62(a)(2) of the 
Internal Revenue Code of 1986 is amended--
            (1) by striking ``or 2011'' and inserting ``2011, or 
        2012'', and
            (2) by striking ``$250'' and inserting ``$500''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2011.
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