America's Teachers Tax Relief Act

America's Teachers Tax Relief Act - Amends the Internal Revenue Code to increase the tax deduction for certain expenses of elementary and secondary school teachers and extend such deduction through 2010.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2431 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2431

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 14, 2009

  Ms. Kosmas 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 and increase 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. SHORT TITLE.

    This Act may be cited as the ``America's Teachers Tax Relief Act''.

SEC. 2. EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND 
              SECONDARY SCHOOL TEACHERS.

    (a) Extension.--Subparagraph (D) of section 62(a)(2) of the 
Internal Revenue Code of 1986 is amended by striking ``or 2009'' and 
inserting ``2009, or 2010''.
    (b) Increase.--Subparagraph (D) of section 62(a)(2) of such Code is 
amended by striking ``$250'' and inserting ``$500''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
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