,,ii  #aagth ,,congress  #b;d ,session  
,s4 #ciib  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #e1     
#bjbb,mr4 ,brown 7for himself1 ,mr4     
,menendez1 ,ms4 ,klobuchar1 ,ms4 ,smith1
 ,mr4 ,van ,hollen1 ,mr4 ,casey1 ,mr4   
,murphy1 and ,mr4 ,booker7 introduced   
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,a ,,bill  ,to amend the      
,internal ,revenue ,code of #aihf to    
increase the deduction for certain      
expenses of elementary and secondary    
school teachers4  #a4 ,short title ,this
 ,act may be cited as the ,educators    
,expense ,deduction ,modernization ,act 
of #bjbb4  #b4 ,increase in deduction   
for certain expenses of elementary and  
secondary school teachers  7a7 ,in      
general ,section #fb7;a77#b77;,d7 of the
 ,internal ,revenue ,code of #aihf is   
amended-- 7#a7 by striking elementary   
and secondary school teachers in the    
heading and inserting eligible          
educators1 and  7#b7 by striking #bej   

and inserting #a1jjj4  7b7 ,conforming  
amendments ,section #fb7;d77#c7 of the  
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 by striking #bjae and    
inserting #bjbb1  7#b7 by striking #bej 
and inserting #a1jjj1 and  7#c7 by      
striking calendar year #bjad and        
inserting calendar year #bjba4  7c7     
,effective date ,the amendments made by 
this section shall apply with respect to
 taxable years beginning ,december #ca1 
#bjba4