,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cdij  ,,in ,,the ,,house ,,of  
,,representatives  ,november #ad1       
#bjac,mr4 ,graves of ,missouri 7for     
himself and ,mr4 ,clay7 introduced the  
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to extend and expand the
 deduction for certain expenses of      
elementary and secondary school         
teachers4  #a4 ,short title ,this ,act  
may be cited as the ,teacher ,tax       
,deduction ,enhancement ,act of #bjac4  
#b4 ,deduction for certain expenses of  
preschool1 elementary and secondary     
school teachers  7a7 ,in general        
,section #fb7;a77#b77;,d7 of the        
,internal ,revenue ,code of #aihf is    
amended to read as follows3  7,d7       
,certain expenses of preschool1         
elementary and secondary school teachers
 ,in the case of taxable years beginning
 before #bjbj1 the deductions allowed by
 section #afb which consist of expenses1

 not in excess of the applicable amount1
 paid or incurred by an eligible        
educator in connection with books1      
supplies 7other than nonathletic        
supplies for courses of instruction in  
health or physical education71 computer 
equipment 7including related software   
and services7 and other equipment1 and  
supplementary materials used by the     
eligible educator in the classroom4  4  
7b7 ,definitions ,section #fb7;d7 of the
 ,internal ,revenue ,code of #aihf is   
amended to read as follows3  7d7        
,definitions relating to preschool1     
elementary and secondary school teachers
 ,for purposes of subsection            
7a77#b77;,d7 and this subsection-- 7#a7 
,applicable amount ,the term applicable 
amount means-- 7,a7 #ejj in the case of 
a full-time educator1 and  7,b7 #bej in 
any other case4  7#b7 ,eligible educator
 ,the term eligible educator means1 with
 respect to any taxable year1 an        
individual who is-- 7,a7 a kindergarten 
through grade #ab teacher1 instructor1  

counselor1 principal1 or aide in a      
school for at least #dej hours during a 
school year which ends during such      
taxable year1 or  7,b7 a teacher1       
instructor1 counselor1 or aid in a      
preschool program for at least #dej     
hours during the taxable year4  7#c7    
,full-time educator ,the term full-time 
educator means1 with respect to any     
taxable year1 an individual who for such
 taxable year satisfies the requirements
 of subparagraph 7,a7 or 7,b7 of        
paragraph 7#b7 applied by substituting  
#ijj hours for #dej hours therein4  7#d7
 ,school ,the term school means any     
school which provides elementary        
education or secondary education        
7kindergarten through grade #ab71 as    
determined under ,state law4  7#e7      
,preschool program ,the term preschool  
program means any program for providing 
preschool which-- 7,a7 receives funds   
for carrying out preschool programs     
pursuant to-- 7i7 part ,a of title ,i of
 the ,elementary and ,secondary         

,education ,act of #aife1 or  7ii7      
subpart #b of part ,b of title ,i of    
such ,act1 or  7,b7 is accredited as a  
preschool under ,state law4  4  7c7     
,effective date ,the amendments made by 
this section shall apply to taxable     
years ending after the date of the      
enactment of this ,act4