I 

112TH CONGRESS 

1ST SESSION H. R. 3148 

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 

OCTOBER 11, 2011 

Mr. GRAVES of Missouri (for himself, Mr. LUETKEMEYER, Mr. BARROW, Mr. 

MCINTYRE, Mr. CARNAHAN, and Mr. LOEBSACK) 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 2011’’. 


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1 SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF PRE2 SCHOOL, ELEMENTARY AND SECONDARY 

3 SCHOOL TEACHERS. 

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

5 62(a)(2) of the Internal Revenue Code of 1986 (relating 

6 to certain expenses of elementary and secondary school 

7 teachers) is amended to read as follows: 

8 ‘‘(D) CERTAIN EXPENSES OF PRESCHOOL, 

9 ELEMENTARY AND SECONDARY SCHOOL TEACH10 ERS.—In the case of taxable years beginning 

11 before 2017, the deductions allowed by section 

12 162 which consist of expenses, not in excess of 

13 the applicable amount, paid or incurred by an 

14 eligible educator in connection with books, sup15 plies (other than nonathletic supplies for 

16 courses of instruction in health or physical edu17 cation), computer equipment (including related 

18 software and services) and other equipment, 

19 and supplementary materials used by the eligi20 ble educator in the classroom.’’. 

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

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

23 to read as follows: 

24 ‘‘(d) DEFINITIONS RELATING TO PRESCHOOL, ELE25 MENTARY AND SECONDARY SCHOOL TEACHERS.—For 

26 purposes of subsection (a)(2)(D) and this subsection— 


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1 ‘‘(1) APPLICABLE AMOUNT.—The term ‘applica2 ble amount’ means— 

3 ‘‘(A) $500 in the case of a full-time educa4 tor, and 

5 ‘‘(B) $250 in any other case. 

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

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

8 an individual who is— 

9 ‘‘(A) a kindergarten through grade 12 

10 teacher, instructor, counselor, principal, or aide 

11 in a school for at least 450 hours during a 

12 school year which ends during such taxable 

13 year, or 

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

15 aid in a preschool program for at least 450 

16 hours during the taxable year. 

17 ‘‘(3) FULL-TIME EDUCATOR.—The term ‘full18 time educator’ means, with respect to any taxable 

19 year, an individual who for such taxable year satis20 fies the requirements of subparagraph (A) or (B) of 

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

22 for ‘450 hours’ therein. 

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

24 school which provides elementary education or secVerDate Mar 15 2010 02:55 Oct 12, 2011 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H3148.IH H3148

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1 ondary education (kindergarten through grade 12), 

2 as determined under State law. 

3 ‘‘(5) PRESCHOOL PROGRAM.—The term ‘pre4 school program’ means any program for providing 

5 preschool which— 

6 ‘‘(A) receives funds for carrying out pre7 school programs pursuant to— 

8 ‘‘(i) part A of title I of the Elemen9 tary and Secondary Education Act of 

10 1965, or 

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

12 such Act, or 

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

14 State law.’’. 

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

16 this section shall apply to taxable years ending after the 

17 date of the enactment of this Act. 

Æ 


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