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 edu-
cators. 
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 ‘‘Tax Relief for Edu-
cators Act of 2009’’. 
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SEC. 2. MODIFICATION OF DEDUCTION FOR CERTAIN EX-
PENSES OF ELEMENTARY AND SECONDARY 
SCHOOL TEACHERS. 
(a) 
INCREASE.—Subparagraph 
(D) 
of 
section 
62(a)(2) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘$250’’ and inserting ‘‘$500’’. 
(b) MADE PERMANENT.—Subparagraph (D) of sec-
tion 62(a)(2) of such Code is amended by striking ‘‘In the 
case of taxable years’’ and all that follows through ‘‘the 
deductions’’ and inserting ‘‘The deductions’’. 
(c) MODIFICATION OF ELIGIBLE EDUCATOR.—Sub-
paragraph (A) of section 62(d)(1) of such Code is amend-
ed to read as follows: 
‘‘(A) IN GENERAL.—The term ‘eligible ed-
ucator’ means, with respect to any taxable 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 aide in an early childhood education 
program for at least 450 hours during the 
taxable year.’’. 
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(d) EARLY CHILDHOOD EDUCATION PROGRAM.— 
Paragraph (1) of section 62(d) of such Code is amended 
by adding at the end the following new subparagraph: 
‘‘(C) EARLY CHILDHOOD EDUCATION PRO-
GRAM.—For purposes of this paragraph, the 
term 
‘early 
childhood 
education 
program’ 
means— 
‘‘(i) a Head Start program or an 
Early Head Start program carried out 
under the Head Start Act (42 U.S.C. 9831 
et seq.), including a migrant or seasonal 
Head Start program, an Indian Head 
Start program, or a Head Start program 
or an Early Head Start program, or 
‘‘(ii) a program that— 
‘‘(I) serves children from birth 
through age six that addresses the 
children’s cognitive (including lan-
guage, early literacy, and early mathe-
matics), social, emotional, and phys-
ical development, and 
‘‘(II) is a State prekindergarten 
program, a program authorized under 
section 619 or part C of the Individ-
uals with Disabilities Education Act, 
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