,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #dahj  ,,in ,,the ,,house ,,of  
,,representatives  ,august #i1 #bjai,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 increase and expand  
the above-the-line deduction for certain
 expenses of school teachers4  #a4      
,short title ,this ,act may be cited as 
the ,teacher ,tax ,deduction            
,enhancement ,act of #bjai4  #b4        
,above-the-line deduction for certain   
expenses of school teachers  7a7        
,preschool and certain part-,time       
teachers made eligible  7#a7 ,in general
 ,section #fb7;d77#a77;,a7 of the       
,internal ,revenue ,code of #aihf is    
amended to read as follows3  7,a7       
,eligible educator ,the term eligible   
educator means1 with respect to any     
taxable year1 an individual who is-- 7i7
 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 
7ii7 a teacher1 instructor1 counselor1  
or aid in a preschool program for at    
least #dej hours during the taxable     
year4  4  7#b7 ,preschool program       
defined ,section #fb7;d77#a7 of such    
,code is amended by adding at the end   
the following new subparagraph3  7,c7   
,preschool program ,the term preschool  
program means any program for providing 
preschool which--  7i7 receives funds   
for carrying out preschool programs     
pursuant to-- 7,i7 part ,a of title ,i  
of the ,elementary and ,secondary       
,education ,act of #aife1 or  7,,ii7    
subpart #b of part ,b of title ,i of    
such ,act1 or  7ii7 is accredited as a  
preschool under ,state law4  4  7#c7    
,conforming amendments  7,a7 ,section   
#fb7;d77#a7 of such ,code is amended by 
striking all that precedes subparagraph 
7,a7 and inserting the following3  7#a7 

,definitions ,for purposes of subsection
 7a77#b77;,d7 and this subsection--  4  
7,b7 ,the heading of section            
#fb7;a77#b77;,d7 of such ,code is       
amended by striking elementary and      
secondary and inserting preschool1      
elementary1 and secondary4  7b7         
,increase in limitation for full-,time  
educators  7#a7 ,in general ,section    
#fb7;a77#b77;,d7 of such ,code is       
amended by inserting 7twice such amount 
in the case of a full-time educator7    
after #bej4  7#b7 ,full-time educator   
defined ,section #fb7;d77#a7 of such    
,code1 as amended by subsection 7a77#b71
 is amended by adding at the end the    
following new subparagraph3  7,d7       
,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 clause 7i7 or 7ii7 of subparagraph  
7,a7 applied by substituting #ijj hours 
for #dej hours therein4  4  7c7 ,repeal 
of reduction of deduction by reason of  

certain exclusions ,section #fb7;d7 of  
such ,code is amended by striking       
paragraph 7#b7 and redesignating        
paragraph 7#c7 as paragraph 7#b74  7d7  
,effective date ,the amendments made by 
this section shall apply to taxable     
years ending after the date of the      
enactment of this ,act4