Enhancing Education through Tax Relief Act of 2009

Enhancing Education through Tax Relief Act of 2009 - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for certain expenses of elementary and secondary school teachers; (2) the expanded tax deduction for charitable contributions of book inventories to public schools; (3) the expanded tax deduction for charitable contributions of computer technology or equipment to schools, charities, and public libraries; (4) the tax credit for holders of qualified zone academy bonds; and (5) the tax deduction for qualified tuition and related expenses.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2242 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2242

   To amend the Internal Revenue Code of 1986 to permanently extend 
           certain expiring provisions relating to education.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 4, 2009

  Mr. Space (for himself and Mr. Blumenauer) 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 permanently extend 
           certain expiring provisions relating to education.

    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 ``Enhancing Education through Tax 
Relief Act of 2009''.

SEC. 2. 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 expenses of 
elementary and secondary school teachers) is amended by striking ``In 
the case of taxable years beginning during 2002, 2003, 2004, 2005, 
2006, 2007, 2008, or 2009, the'' and inserting ``The''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2009.

SEC. 3. ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF BOOK 
              INVENTORY TO PUBLIC SCHOOLS.

    (a) In General.--Subparagraph (D) of section 170(e)(3) of the 
Internal Revenue Code of 1986 is amended by striking clause (iv) 
(relating to termination).
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made after December 31, 2009.

SEC. 4. ENHANCED DEDUCTION FOR QUALIFIED COMPUTER CONTRIBUTIONS.

    (a) In General.--Paragraph (6) of section 170(e) of the Internal 
Revenue Code of 1986 is amended by striking subparagraph (G) (relating 
to termination).
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made during taxable years beginning after December 31, 
2009.

SEC. 5. CREDIT TO HOLDERS OF QUALIFIED ZONE ACADEMY BONDS.

    (a) In General.--Paragraph (1) of section 54E(c) of the Internal 
Revenue Code of 1986 (relating to limitation on amount of bonds 
designated) is amended by striking ``2008 and 2009'' and inserting 
``each calendar year''.
    (b) Effective Date.--The amendment made by this section shall apply 
to obligations issued after December 31, 2009.

SEC. 6. DEDUCTION OF QUALIFIED TUITION AND RELATED EXPENSES.

    (a) In General.--Section 222 of the Internal Revenue Code of 1986 
is amended by striking subsection (e) (relating to termination).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2009.
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