Text: H.R.3164 — 111th Congress (2009-2010)

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Introduced in House (07/09/2009)


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[Congressional Bills 111th Congress]
[From the U.S. Government Printing Office]
[H.R. 3164 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3164

To amend the Internal Revenue Code of 1986 to increase, make permanent, 
     and index for inflation the deduction for certain expenses of 
 elementary and secondary school teachers and to modify the definition 
    of eligible educator for purposes of such deduction to include 
                          preschool educators.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              July 9, 2009

Ms. Titus (for herself, Mr. Filner, Mr. Grijalva, Mr. Hare, Ms. Hirono, 
  Mr. Ross, Mr. Sablan, and Ms. Shea-Porter) 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, make permanent, 
     and index for inflation the deduction for certain expenses of 
 elementary and secondary school teachers and to modify the definition 
    of eligible educator for purposes of such deduction to include 
                          preschool educators.

    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 ``Tax Relief for Educators Act of 
2009''.

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

    (a) Increase.--Subparagraph (D) of section 62(a)(2) of the Internal 
Revenue Code of 1986 is amended by striking ``$250'' and inserting 
``$500''.
    (b) Made Permanent.--Subparagraph (D) of section 62(a)(2) of such 
Code is amended by striking ``In the case of taxable years'' and all 
that follows through ``the deductions'' and inserting ``The 
deductions''.
    (c) Modification of Eligible Educator.--Subparagraph (A) of section 
62(d)(1) of such Code is amended to read as follows:
                    ``(A) In general.--The term `eligible educator' 
                means, with respect to any taxable year, an individual 
                who is--
                            ``(i) 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
                            ``(ii) a teacher, instructor, counselor, or 
                        aide in an early childhood education program 
                        for at least 450 hours during the taxable 
                        year.''.
    (d) Early Childhood Education Program.--Paragraph (1) of section 
62(d) of such Code is amended by adding at the end the following new 
subparagraph:
                    ``(C) Early childhood education program.--For 
                purposes of this paragraph, the term `early childhood 
                education program' means--
                            ``(i) a Head Start program or an Early Head 
                        Start program carried out under the Head Start 
                        Act (42 U.S.C. 9831 et seq.), including a 
                        migrant or seasonal Head Start program, an 
                        Indian Head Start program, or a Head Start 
                        program or an Early Head Start program, or
                            ``(ii) a program that--
                                    ``(I) serves children from birth 
                                through age six that addresses the 
                                children's cognitive (including 
                                language, early literacy, and early 
                                mathematics), social, emotional, and 
                                physical development, and
                                    ``(II) is a State prekindergarten 
                                program, a program authorized under 
                                section 619 or part C of the 
                                Individuals with Disabilities Education 
                                Act, or a program operated by a local 
                                educational agency.''.
    (e) Amount Adjusted for Inflation.--Subsection (d) of section 62 of 
such Code is amended by adding at the end the following new paragraph:
            ``(3) Inflation adjustment.--
                    ``(A) In general.--In the case of a taxable year 
                beginning after 2010, the $500 amount in subsection 
                (a)(2)(D) shall be increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `calendar year 2009' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                    ``(B) Rounding.--If any amount as adjusted under 
                subparagraph (A) is not a multiple of $50, such amount 
                shall be rounded to the next lowest multiple of $50.''.
    (f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
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