I 
113TH CONGRESS 
1ST SESSION H. R. 3490 
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 14, 2013 
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 extend 
and expand the deduction for certain expenses of elemen-
tary and secondary 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 2013’’. 
SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF PRE-
SCHOOL, 
ELEMENTARY 
AND 
SECONDARY 
SCHOOL TEACHERS. 
(a) IN GENERAL.—Section 62(a)(2)(D) of the Inter-
nal Revenue Code of 1986 is amended to read as follows: 
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‘‘(D) CERTAIN EXPENSES OF PRESCHOOL, 
ELEMENTARY AND SECONDARY SCHOOL TEACH-
ERS.—In the case of taxable years beginning 
before 2020, the deductions allowed by section 
162 which consist of expenses, not in excess of 
the applicable amount, paid or incurred by an 
eligible educator in connection with books, sup-
plies (other than nonathletic supplies for 
courses of instruction in health or physical edu-
cation), computer equipment (including related 
software and services) and other equipment, 
and supplementary materials used by the eligi-
ble educator in the classroom.’’. 
(b) DEFINITIONS.—Section 62(d) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(d) DEFINITIONS RELATING TO PRESCHOOL, ELE-
MENTARY
AND SECONDARY SCHOOL TEACHERS.—For 
purposes of subsection (a)(2)(D) and this subsection— 
‘‘(1) APPLICABLE AMOUNT.—The term ‘applica-
ble amount’ means— 
‘‘(A) $500 in the case of a full-time educa-
tor, and 
‘‘(B) $250 in any other case. 
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‘‘(2) ELIGIBLE EDUCATOR.—The term ‘eligible 
educator’ means, with respect to any taxable year, 
an individual who is— 
‘‘(A) a kindergarten through grade 12 
teacher, instructor, counselor, principal, or aide 
in a school for at least 450 hours during a 
school year which ends during such taxable 
year, or 
‘‘(B) a teacher, instructor, counselor, or 
aid in a preschool program for at least 450 
hours during the taxable year. 
‘‘(3) FULL-TIME EDUCATOR.—The term ‘full- 
time educator’ means, with respect to any taxable 
year, an individual who for such taxable year satis-
fies the requirements of subparagraph (A) or (B) of 
paragraph (2) applied by substituting ‘900 hours’ 
for ‘450 hours’ therein. 
‘‘(4) SCHOOL.—The term ‘school’ means any 
school which provides elementary education or sec-
ondary education (kindergarten through grade 12), 
as determined under State law. 
‘‘(5) PRESCHOOL
PROGRAM.—The term ‘pre-
school program’ means any program for providing 
preschool which— 
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‘‘(A) receives funds for carrying out pre-
school programs pursuant to— 
‘‘(i) part A of title I of the Elemen-
tary and Secondary Education Act of 
1965, or 
‘‘(ii) subpart 2 of part B of title I of 
such Act, or 
‘‘(B) is accredited as a preschool under 
State law.’’. 
(c) 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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