Text: H.R.3164 — 111th Congress (2009-2010)All Bill Information (Except Text)

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Introduced in House (07/09/2009)


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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Tax Relief for Educators Act of 2009”.

SEC. 2. Modification of deduction for certain expenses 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 section 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.—Subparagraph (A) of section 62(d)(1) of such Code is amended to read as follows:

“(A) IN GENERAL.—The term ‘eligible educator’ 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 during 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.”.

(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 PROGRAM.—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 language, early literacy, and early mathematics), social, emotional, and physical development, and

“(II) is a State prekindergarten program, a program authorized under section 619 or part C of the Individuals with Disabilities Education Act, or a program operated by a local educational agency.”.

(e) Amount adjusted for inflation.—Subsection (d) of section 62 of such Code is amended by adding at the end the following new paragraph:

“(3) INFLATION ADJUSTMENT.—

“(A) IN GENERAL.—In the case of a taxable year beginning after 2010, the $500 amount in subsection (a)(2)(D) shall be increased by an amount equal to—

“(i) such dollar amount, multiplied by

“(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2009’ for ‘calendar year 1992’ in subparagraph (B) thereof.

“(B) ROUNDING.—If any amount as adjusted under subparagraph (A) is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.”.

(f) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2009.