,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cdij  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ad1         
#bjac,mr4 ,graves ( ,miss\ri 7= himself 
& ,mr4 ,clay7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ext5d & exp& ! 
d$uction = c]ta9 exp5ses ( elem5t>y &   
second>y s*ool tea*]s4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,tea*] ,tax   
,d$uction ,enhancem5t ,act ( #bjac4  #b4
 ,d$uction = c]ta9 exp5ses ( pres*ool1  
elem5t>y & second>y s*ool tea*]s  7a7 ,9
 g5]al ,section #fb7;a77#b77;,d7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7,d7 ,c]ta9 exp5ses (
 pres*ool1 elem5t>y & second>y s*ool    
tea*]s ,9 ! case ( taxable ye>s beg9n+  
be=e #bjbj1 ! d$uctions all[$ by section
 #afb :i* consi/ ( exp5ses1 n 9 excess (
 ! applicable am\nt1 paid or incurr$ by 
an eligible educator 9 connection )     
books1 supplies 7o!r ?an nona?letic     
supplies = c\rses ( in/ruction 9 heal?  

or physical education71 comput] equipm5t
 7includ+ relat$ s(tw>e & s]vices7 & o!r
 equipm5t1 & supplem5t>y mat]ials us$ by
 ! eligible educator 9 ! classroom4  4  
7b7 ,def9itions ,section #fb7;d7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7d7 ,def9itions      
relat+ to pres*ool1 elem5t>y & second>y 
s*ool tea*]s ,= purposes ( subsection   
7a77#b77;,d7 & ?is subsection-- 7#a7    
,applicable am\nt ,! t]m applicable     
am\nt means-- 7,a7 #ejj 9 ! case ( a    
full-"t educator1 &  7,b7 #bej 9 any o!r
 case4  7#b7 ,eligible educator ,! t]m  
eligible educator means1 ) respect to   
any taxable ye>1 an individual :o is--  
7,a7 a k9d]g>t5 ?r\gh grade #ab tea*]1  
in/ructor1 c\nselor1 pr9cipal1 or aide 9
 a s*ool = at lea/ #dej h\rs dur+ a     
s*ool ye> :i* ends dur+ su* taxable ye>1
 or  7,b7 a tea*]1 in/ructor1 c\nselor1 
or aid 9 a pres*ool program = at lea/   
#dej h\rs dur+ ! taxable ye>4  7#c7     
,full-"t educator ,! t]m full-"t        
educator means1 ) respect to any taxable

 ye>1 an individual :o = su* taxable ye>
 satisfies ! requirem5ts ( subp>agraph  
7,a7 or 7,b7 ( p>agraph 7#b7 appli$ by  
sub/itut+ #ijj h\rs = #dej h\rs !re94   
7#d7 ,s*ool ,! t]m s*ool means any s*ool
 :i* provides elem5t>y education or     
second>y education 7k9d]g>t5 ?r\gh grade
 #ab71 z det]m9$ "u ,/ate law4  7#e7    
,pres*ool program ,! t]m pres*ool       
program means any program = provid+     
pres*ool :i*-- 7,a7 receives funds =    
c>ry+ out pres*ool programs pursuant    
to-- 7i7 "p ,a ( title ,i ( ! ,elem5t>y 
& ,second>y ,education ,act ( #aife1 or 
7ii7 subp>t #b ( "p ,b ( title ,i ( su* 
,act1 or  7,b7 is accr$it$ z a pres*ool 
"u ,/ate law4  4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s end+ aft] ! date ( !   
enactm5t ( ?is ,act4