I 

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. 

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 ‘‘Tax Relief for Edu5 cators Act of 2009’’. 


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1 SEC. 2. MODIFICATION OF DEDUCTION FOR CERTAIN EX2 PENSES OF ELEMENTARY AND SECONDARY 

3 SCHOOL TEACHERS. 

4 (a) INCREASE.—Subparagraph (D) of section 

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

6 by striking ‘‘$250’’ and inserting ‘‘$500’’. 

7 (b) MADE PERMANENT.—Subparagraph (D) of sec8 tion 62(a)(2) of such Code is amended by striking ‘‘In the 

9 case of taxable years’’ and all that follows through ‘‘the 

10 deductions’’ and inserting ‘‘The deductions’’. 

11 (c) MODIFICATION OF ELIGIBLE EDUCATOR.—Sub12 paragraph (A) of section 62(d)(1) of such Code is amend13 ed to read as follows: 

14 ‘‘(A) IN GENERAL.—The term ‘eligible ed15 ucator’ means, with respect to any taxable year, 

16 an individual who is— 

17 ‘‘(i) a kindergarten through grade 12 

18 teacher, instructor, counselor, principal, or 

19 aide in a school for at least 450 hours dur20 ing a school year which ends during such 

21 taxable year, or 

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

23 or aide in an early childhood education 

24 program for at least 450 hours during the 

25 taxable year.’’. 


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1 (d) EARLY CHILDHOOD EDUCATION PROGRAM.— 

2 Paragraph (1) of section 62(d) of such Code is amended 

3 by adding at the end the following new subparagraph: 

4 ‘‘(C) EARLY CHILDHOOD EDUCATION PRO5 GRAM.—For purposes of this paragraph, the 

6 term ‘early childhood education program’ 

7 means— 

8 ‘‘(i) a Head Start program or an 

9 Early Head Start program carried out 

10 under the Head Start Act (42 U.S.C. 9831 

11 et seq.), including a migrant or seasonal 

12 Head Start program, an Indian Head 

13 Start program, or a Head Start program 

14 or an Early Head Start program, or 

15 ‘‘(ii) a program that— 

16 ‘‘(I) serves children from birth 

17 through age six that addresses the 

18 children’s cognitive (including lan19 guage, early literacy, and early mathe20 matics), social, emotional, and phys21 ical development, and 

22 ‘‘(II) is a State prekindergarten 

23 program, a program authorized under 

24 section 619 or part C of the Individ25 uals with Disabilities Education Act, 


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1 or a program operated by a local edu2 cational agency.’’. 

3 (e) AMOUNT ADJUSTED FOR INFLATION.—Sub4 section (d) of section 62 of such Code is amended by add5 ing at the end the following new paragraph: 

6 ‘‘(3) INFLATION ADJUSTMENT.— 

7 ‘‘(A) IN GENERAL.—In the case of a tax8 able year beginning after 2010, the $500 

9 amount in subsection (a)(2)(D) shall be in10 creased by an amount equal to— 

11 ‘‘(i) such dollar amount, multiplied by 

12 ‘‘(ii) the cost-of-living adjustment de13 termined under section 1(f)(3) for the cal14 endar year in which the taxable year be15 gins, determined by substituting ‘calendar 

16 year 2009’ for ‘calendar year 1992’ in sub17 paragraph (B) thereof. 

18 ‘‘(B) ROUNDING.—If any amount as ad19 justed under subparagraph (A) is not a multiple 

20 of $50, such amount shall be rounded to the 

21 next lowest multiple of $50.’’. 

22 (f) EFFECTIVE DATE.—The amendments made by 

23 this section shall apply to taxable years beginning after 

24 December 31, 2009. 

Æ 


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