Text: H.R.694 — 112th Congress (2011-2012)All Bill Information (Except Text)

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Introduced in House (02/14/2011)


112th CONGRESS
1st Session
H. R. 694

To amend the Internal Revenue Code of 1986 to extend for 1 year the deduction for certain expenses of elementary and secondary school teachers and to increase the maximum deduction to $500.


IN THE HOUSE OF REPRESENTATIVES
February 14, 2011

Mr. Kissell (for himself, Mr. Meeks, Mr. Chaffetz, Mr. Paul, Mr. Young of Alaska, Mr. Wu, Ms. McCollum, Mr. Michaud, Mr. Hinchey, Mr. Ackerman, Mrs. Myrick, Mr. Courtney, Mr. Holt, Mr. Filner, Mr. Conyers, Ms. Linda T. Sánchez of California, Mr. Hanna, Mr. Jackson of Illinois, Mrs. Maloney, Mr. McNerney, Mr. Rothman of New Jersey, Mr. Price of North Carolina, Mr. Hastings of Florida, Mr. Butterfield, Mr. Walz of Minnesota, Mr. Grimm, Mr. Forbes, and Mr. McIntyre) 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 for 1 year the deduction for certain expenses of elementary and secondary school teachers and to increase the maximum deduction to $500.

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 Deduction Act of 2011”.

SEC. 2. Extension and increase for deduction for elementary and secondary school teachers.

(a) In general.—Subparagraph (D) of section 62(a)(2) of the Internal Revenue Code of 1986 is amended—

(1) by striking “or 2011” and inserting “2011, or 2012”, and

(2) by striking “$250” and inserting “$500”.

(b) Effective date.—The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2011.