Teacher Tax Deduction Enhancement Act of 2011

Teacher Tax Deduction Enhancement Act of 2011 - Amends the Internal Revenue Code to: (1) extend until 2017 the tax deduction for certain expenses of elementary and secondary school educators (i.e., teachers, instructors, counselors, principals, or aides); (2) increase to $500 the allowable amount of such deduction for full-time educators (working at least 900 hours during the school year); and (3) allow such tax deduction for educators in preschool programs.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3148 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 3148

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 11, 2011

 Mr. Graves of Missouri (for himself, Mr. Luetkemeyer, Mr. Barrow, Mr. 
  McIntyre, Mr. Carnahan, and Mr. Loebsack) 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 expand 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 ``Teacher Tax Deduction Enhancement 
Act of 2011''.

SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF PRESCHOOL, 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 to read as 
follows:
                    ``(D) Certain expenses of preschool, elementary and 
                secondary school teachers.--In the case of taxable 
                years beginning before 2017, the deductions allowed by 
                section 162 which consist of expenses, not in excess of 
                the applicable amount, paid or incurred by an eligible 
                educator in connection with books, supplies (other than 
                nonathletic supplies for courses of instruction in 
                health or physical education), computer equipment 
                (including related software and services) and other 
                equipment, and supplementary materials used by the 
                eligible educator in the classroom.''.
    (b) Definitions.--Subsection (d) of section 62 of such Code 
(relating to definition; special rules) is amended to read as follows:
    ``(d) Definitions Relating to Preschool, Elementary and Secondary 
School Teachers.--For purposes of subsection (a)(2)(D) and this 
subsection--
            ``(1) Applicable amount.--The term `applicable amount' 
        means--
                    ``(A) $500 in the case of a full-time educator, and
                    ``(B) $250 in any other case.
            ``(2) Eligible educator.--The term `eligible educator' 
        means, with respect to any taxable year, an individual who is--
                    ``(A) a kindergarten through grade 12 teacher, 
                instructor, counselor, principal, or aide in a school 
                for at least 450 hours during a school year which ends 
                during such taxable year, or
                    ``(B) a teacher, instructor, counselor, or aid in a 
                preschool program for at least 450 hours during the 
                taxable year.
            ``(3) Full-time educator.--The term `full-time educator' 
        means, with respect to any taxable year, an individual who for 
        such taxable year satisfies the requirements of subparagraph 
        (A) or (B) of paragraph (2) applied by substituting `900 hours' 
        for `450 hours' therein.
            ``(4) School.--The term `school' means any school which 
        provides elementary education or secondary education 
        (kindergarten through grade 12), as determined under State law.
            ``(5) Preschool program.--The term `preschool program' 
        means any program for providing preschool which--
                    ``(A) receives funds for carrying out preschool 
                programs pursuant to--
                            ``(i) part A of title I of the Elementary 
                        and Secondary Education Act of 1965, or
                            ``(ii) subpart 2 of part B of title I of 
                        such Act, or
                    ``(B) is accredited as a preschool under State 
                law.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
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