I 

111TH CONGRESS 

1ST SESSION H. R. 4075 

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 

NOVEMBER 16, 2009 

Mr. GRAVES (for himself, Mr. CLAY, Mr. AKIN, Mr. ETHERIDGE, and Mr. 

MCINTYRE) 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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Teacher Tax Deduc5 tion Enhancement Act of 2009’’. 

6 SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF ELEMEN7 TARY AND SECONDARY SCHOOL TEACHERS. 

8 (a) IN GENERAL.—Subparagraph (D) of section 

9 62(a)(2) of the Internal Revenue Code of 1986 (relating 


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1 to certain expenses of elementary and secondary school 

2 teachers) is amended to read as follows: 

3 ‘‘(D) CERTAIN EXPENSES OF ELEMENTARY

4 AND SECONDARY SCHOOL TEACHERS.—In the 

5 case of taxable years beginning before 2017, the 

6 deductions allowed by section 162 which consist 

7 of expenses, not in excess of the applicable 

8 amount, paid or incurred by an eligible educa9 tor in connection with books, supplies (other 

10 than nonathletic supplies for courses of instruc11 tion in health or physical education), computer 

12 equipment (including related software and serv13 ices) and other equipment, and supplementary 

14 materials used by the eligible educator in the 

15 classroom.’’. 

16 (b) DEFINITIONS.—Subsection (d) of section 62 of 

17 such Code (relating to definition; special rules) is amended 

18 to read as follows: 

19 ‘‘(d) DEFINITIONS.—For purposes of subsection 

20 (a)(2)(D) and this subsection— 

21 ‘‘(1) APPLICABLE AMOUNT.—The term ‘applica22 ble amount’ means— 

23 ‘‘(A) $500 in the case of a full-time educa24 tor, and 

25 ‘‘(B) $250 in any other case. 


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1 ‘‘(2) ELIGIBLE EDUCATOR.—The term ‘eligible 

2 educator’ means, with respect to any taxable year, 

3 an individual who is— 

4 ‘‘(A) a kindergarten through grade 12 

5 teacher, instructor, counselor, principal, or aide 

6 in a school for at least 450 hours during a 

7 school year which ends during such taxable 

8 year, or 

9 ‘‘(B) a teacher, instructor, counselor, or 

10 aid in a preschool program for at least 450 

11 hours during the taxable year. 

12 ‘‘(3) FULL-TIME EDUCATOR.—The term ‘full13 time educator’ means, with respect to any taxable 

14 year, an individual who for such taxable year satis15 fies the requirements of subparagraph (A) or (B) of 

16 paragraph (2) applied by substituting ‘900 hours’ 

17 for ‘450 hours’ therein. 

18 ‘‘(4) SCHOOL.—The term ‘school’ means any 

19 school which provides elementary education or sec20 ondary education (kindergarten through grade 12), 

21 as determined under State law. 

22 ‘‘(5) PRESCHOOL PROGRAM.—The term ‘pre23 school program’ means any program for providing 

24 preschool which— 


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1 ‘‘(A) receives funds for carrying out pre2 school programs pursuant to— 

3 ‘‘(i) part A of title I of the Elemen4 tary and Secondary Education Act of 

5 1965, or 

6 ‘‘(ii) subpart 2 of part B of title I of 

7 such Act, or 

8 ‘‘(B) is accredited as a preschool under 

9 State law.’’. 

10 (c) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to taxable years ending after the 

12 date of the enactment of this Act. 

Æ 


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