What it changes

1 change to S. 1637

Adds a section
  1. Adds SEC. __. PERMANENT DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL TEACHERS on page 179, line 25

    Adds a sectionPrinted page

    Inserted: SEC. __. PERMANENT DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL TEACHERS.

    Inserted: (a) In General.--Section 62(a)(2)(D) (relating to certain expenses of elementary and secondary school teachers) is amended by striking "In the case of taxable years beginning during 2002 or 2003, the deductions" and inserting "The deductions".

    Inserted: (b) Effective Date.--The amendment made by this section shall apply to expenses paid or incurred after December 31, 2003.

    Original wording

    On page 179, after line 25, add the following:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed

SA 2654. Mr. WARNER submitted an amendment intended to be proposed by him to the bill S. 1637, to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States, to reform and simplify the international taxation rules of the United States, and for other purposes; which was ordered to lie on the table; as follows:

On page 179, after line 25, add the following:

SEC. __. PERMANENT DEDUCTION FOR CERTAIN EXPENSES OF SCHOOL TEACHERS.

(a) In General.--Section 62(a)(2)(D) (relating to certain expenses of elementary and secondary school teachers) is amended by striking “In the case of taxable years beginning during 2002 or 2003, the deductions” and inserting “The deductions”.

(b) Effective Date.--The amendment made by this section shall apply to expenses paid or incurred after December 31, 2003.

Legislative Activity

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Floor Latest Action

Senate amendment submitted

March 3, 2004