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 ex-
penses of school teachers. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Teacher Tax Deduc-
tion Enhancement Act of 2019’’. 
SEC. 2. ABOVE-THE-LINE DEDUCTION FOR CERTAIN EX-
PENSES OF SCHOOL TEACHERS. 
(a) PRESCHOOL AND CERTAIN PART-TIME TEACH-
ERS MADE ELIGIBLE.— 
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(1) IN GENERAL.—Section 62(d)(1)(A) of the 
Internal Revenue Code of 1986 is amended to read 
as follows: 
‘‘(A) ELIGIBLE EDUCATOR.—The term ‘eli-
gible educator’ means, with respect to any tax-
able 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 dur-
ing a school year which ends during such 
taxable year, or 
‘‘(ii) a teacher, instructor, counselor, 
or aid in a preschool program for at least 
450 hours during the taxable year.’’. 
(2) PRESCHOOL PROGRAM DEFINED.—Section 
62(d)(1) of such Code is amended by adding at the 
end the following new subparagraph: 
‘‘(C) PRESCHOOL
PROGRAM.—The term 
‘preschool program’ means any program for 
providing preschool which— 
‘‘(i) receives funds for carrying out 
preschool programs pursuant to— 
‘‘(I) part A of title I of the Ele-
mentary and Secondary Education 
Act of 1965, or 
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‘‘(II) subpart 2 of part B of title 
I of such Act, or 
‘‘(ii) is accredited as a preschool 
under State law.’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Section 62(d)(1) of such Code is 
amended by striking all that precedes subpara-
graph (A) and inserting the following: 
‘‘(1) DEFINITIONS.—For purposes of subsection 
(a)(2)(D) and this subsection—’’. 
(B) The heading of section 62(a)(2)(D) of 
such Code is amended by striking ‘‘ELEMEN-
TARY
AND
SECONDARY’’ and inserting ‘‘PRE-
SCHOOL, ELEMENTARY, AND SECONDARY’’. 
(b) INCREASE IN LIMITATION FOR FULL-TIME EDU-
CATORS.— 
(1) IN GENERAL.—Section 62(a)(2)(D) of such 
Code is amended by inserting ‘‘(twice such amount 
in the case of a full-time educator)’’ after ‘‘$250’’. 
(2) FULL-TIME EDUCATOR DEFINED.—Section 
62(d)(1) of such Code, as amended by subsection 
(a)(2), is amended by adding at the end the fol-
lowing new subparagraph: 
‘‘(D) FULL-TIME
EDUCATOR.—The term 
‘full-time educator’ means, with respect to any 
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taxable year, an individual who for such taxable 
year satisfies the requirements of clause (i) or 
(ii) of subparagraph (A) applied by substituting 
‘900 hours’ for ‘450 hours’ therein.’’. 
(c) REPEAL OF REDUCTION OF DEDUCTION BY REA-
SON OF CERTAIN EXCLUSIONS.—Section 62(d) of such 
Code is amended by striking paragraph (2) and redesig-
nating paragraph (3) as paragraph (2). 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
Æ 
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