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HR 28 IH
111th CONGRESS
1st Session
H. R. 28
To amend the Internal Revenue Code of 1986 to increase the deduction for certain expenses of elementary and secondary school teachers to $500 and to extend it through 2011.
IN THE HOUSE OF REPRESENTATIVES
January 6, 2009
Mrs. BIGGERT 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 increase the deduction for certain expenses of elementary and secondary school teachers to $500 and to extend it through 2011.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
SEC. 2. INCREASE AND 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 trade and business deductions of employees) is amended--
(1) by striking ‘$250’ and inserting ‘$500’, and
(2) by striking ‘during 2002’ and all that follows through ‘2009’ and inserting ‘after 2001 and before 2012’.
(b) Effective Date- The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2008.
U.S. Congress - Text of H.R.28 as Introduced in House Teacher Tax Reduction Act of 2009
