I 
111TH CONGRESS 
1ST SESSION H. R. 4075 
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 16, 2009 
Mr. GRAVES (for himself, Mr. CLAY, Mr. AKIN, Mr. ETHERIDGE, and Mr. 
MCINTYRE) introduced the following bill; which was referred to the Com-
mittee 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 2009’’. 
SEC. 2. DEDUCTION FOR CERTAIN EXPENSES OF ELEMEN-
TARY AND SECONDARY SCHOOL TEACHERS. 
(a) IN GENERAL.—Subparagraph (D) of section 
62(a)(2) of the Internal Revenue Code of 1986 (relating 
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to certain expenses of elementary and secondary school 
teachers) is amended to read as follows: 
‘‘(D) CERTAIN EXPENSES OF ELEMENTARY 
AND SECONDARY SCHOOL TEACHERS.—In the 
case of taxable years beginning before 2017, the 
deductions allowed by section 162 which consist 
of expenses, not in excess of the applicable 
amount, paid or incurred by an eligible educa-
tor in connection with books, supplies (other 
than nonathletic supplies for courses of instruc-
tion in health or physical education), computer 
equipment (including related software and serv-
ices) and other equipment, and supplementary 
materials used by the eligible educator in the 
classroom.’’. 
(b) DEFINITIONS.—Subsection (d) of section 62 of 
such Code (relating to definition; special rules) is amended 
to read as follows: 
‘‘(d) DEFINITIONS.—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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