Amends the Internal Revenue Code to increase from $250 to $500 the tax deduction for certain expenses of elementary and secondary school teachers and to extend such deduction through 2013.
[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3998 Introduced in House (IH)]
112th CONGRESS
2d Session
H. R. 3998
To amend the Internal Revenue Code of 1986 to extend the deduction for
certain expenses of elementary and secondary school teachers.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 9, 2012
Mr. Barrow 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 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. CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL
TEACHERS.
(a) Increase in Deductible Amount.--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 ``$250'' and inserting ``$500''.
(b) Extension.--Subparagraph (D) of section 62(a)(2) of such Code
is amended by striking ``during 2002, 2003, 2004, 2005, 2006, 2007,
2008, 2009, 2010, or 2011'' and inserting ``after December 31, 2001,
and before January 1, 2014''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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