Text: H.R.1738 — 112th Congress (2011-2012)All Bill Information (Except Text)

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Introduced in House (05/05/2011)


112th CONGRESS
1st Session
H. R. 1738

To amend the Internal Revenue Code of 1986 to increase, extend, and make permanent the above-the-line deduction for certain expenses of elementary and secondary school teachers.


IN THE HOUSE OF REPRESENTATIVES
May 5, 2011

Mr. Reichert 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, extend, and make permanent the above-the-line deduction for certain expenses of elementary and secondary school teachers.

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 “Teacher Tax Relief Act of 2011”.

SEC. 2. Deduction for certain expenses of school teachers.

(a) Increase in Deduction.—Subparagraph (D) of section 62(a)(2) of the Internal Revenue Code of 1986 (relating to certain trade and business deductions of employees) is amended by striking “$250” and inserting “$500”.

(b) Professional Development Expenses.—Subparagraph (D) of section 62(a)(2) of such Code is amended—

(1) by striking “educator in connection” and all that follows and inserting “educator—”; and

(2) by inserting at the end the following:

“(i) by reason of the participation of the educator in professional development courses related to the curriculum in which the educator provides instruction or to the students for which the educator provides instruction, and

“(ii) in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services) and other equipment, and supplementary materials used by the eligible educator in the classroom.”.

(c) Permanent Deduction.—Subparagraph (D) of section 62(a)(2) of such Code is amended by striking “In the case of taxable years beginning during 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, or 2011, the deductions” and inserting “The deductions”.

(d) Eligible Educator Technical Amendment.—Subparagraph (A) of section 62(d)(1) of such Code is amended by inserting “ending during the taxable year” before the period.

(e) Effective Date.—

(1) IN GENERAL.—The amendments made by subsections (a) and (b) shall apply to taxable years beginning after December 31, 2010.

(2) SUBSECTION (c).—The amendment made by subsection (c) shall apply to taxable years beginning after December 31, 2011.

(3) TECHNICAL AMENDMENT.—The amendment made by subsection (d) shall apply to taxable years beginning after December 31, 2001.