I 

116TH CONGRESS 

1ST SESSION H. R. 4180 

To amend the Internal Revenue Code of 1986 to increase and expand the 

above-the-line deduction for certain expenses of school teachers. 

IN THE HOUSE OF REPRESENTATIVES 

AUGUST 9, 2019 

Mr. GRAVES of Missouri (for himself and Mr. CLAY) 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 

and expand the above-the-line deduction for certain expenses of 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 2019’’. 

6 SEC. 2. ABOVE-THE-LINE DEDUCTION FOR CERTAIN EX7 PENSES OF SCHOOL TEACHERS. 

8 (a) PRESCHOOL AND CERTAIN PART-TIME TEACH9 ERS MADE ELIGIBLE.— 


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1 (1) IN GENERAL.—Section 62(d)(1)(A) of the 

2 Internal Revenue Code of 1986 is amended to read 

3 as follows: 

4 ‘‘(A) ELIGIBLE EDUCATOR.—The term ‘eli5 gible educator’ means, with respect to any tax6 able year, an individual who is— 

7 ‘‘(i) a kindergarten through grade 12 

8 teacher, instructor, counselor, principal, or 

9 aide in a school for at least 450 hours dur10 ing a school year which ends during such 

11 taxable year, or 

12 ‘‘(ii) a teacher, instructor, counselor, 

13 or aid in a preschool program for at least 

14 450 hours during the taxable year.’’. 

15 (2) PRESCHOOL PROGRAM DEFINED.—Section 

16 62(d)(1) of such Code is amended by adding at the 

17 end the following new subparagraph: 

18 ‘‘(C) PRESCHOOL PROGRAM.—The term 

19 ‘preschool program’ means any program for 

20 providing preschool which— 

21 ‘‘(i) receives funds for carrying out 

22 preschool programs pursuant to— 

23 ‘‘(I) part A of title I of the Ele24 mentary and Secondary Education 

25 Act of 1965, or 


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1 ‘‘(II) subpart 2 of part B of title 

2 I of such Act, or 

3 ‘‘(ii) is accredited as a preschool 

4 under State law.’’. 

5 (3) CONFORMING AMENDMENTS.— 

6 (A) Section 62(d)(1) of such Code is 

7 amended by striking all that precedes subpara8 graph (A) and inserting the following: 

9 ‘‘(1) DEFINITIONS.—For purposes of subsection 

10 (a)(2)(D) and this subsection—’’. 

11 (B) The heading of section 62(a)(2)(D) of 

12 such Code is amended by striking ‘‘ELEMEN13 TARY AND SECONDARY’’ and inserting ‘‘PRE14 SCHOOL, ELEMENTARY, AND SECONDARY’’. 

15 (b) INCREASE IN LIMITATION FOR FULL-TIME EDU16 CATORS.— 

17 (1) IN GENERAL.—Section 62(a)(2)(D) of such 

18 Code is amended by inserting ‘‘(twice such amount 

19 in the case of a full-time educator)’’ after ‘‘$250’’. 

20 (2) FULL-TIME EDUCATOR DEFINED.—Section 

21 62(d)(1) of such Code, as amended by subsection 

22 (a)(2), is amended by adding at the end the fol23 lowing new subparagraph: 

24 ‘‘(D) FULL-TIME EDUCATOR.—The term 

25 ‘full-time educator’ means, with respect to any 


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1 taxable year, an individual who for such taxable 

2 year satisfies the requirements of clause (i) or 

3 (ii) of subparagraph (A) applied by substituting 

4 ‘900 hours’ for ‘450 hours’ therein.’’. 

5 (c) REPEAL OF REDUCTION OF DEDUCTION BY REA6 SON OF CERTAIN EXCLUSIONS.—Section 62(d) of such 

7 Code is amended by striking paragraph (2) and redesig8 nating paragraph (3) as paragraph (2). 

9 (d) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to taxable years ending after the 

11 date of the enactment of this Act. 

Æ 


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