I 112th CONGRESS 1st Session H. R. 694 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. Sánchez 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.

1.

Short title

This Act may be cited as the Teacher Tax Deduction Act of 2011.

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.