I
110th CONGRESS
1st Session
H. R. 3595
IN THE HOUSE OF REPRESENTATIVES
September 19, 2007
Mr. Lampson introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to make permanent law the deduction for certain expenses of elementary and secondary school teachers.
Short title
This Act may be cited as the
America's Teachers Tax Relief Act of
2007
.
Deduction for certain expenses of elementary and secondary school teachers made permanent law
In general
Subparagraph (D) of section 62(a)(2) of the Internal
Revenue Code of 1986 (defining adjusted gross income) is amended by striking
In the case of taxable years beginning during 2002, 2003, 2004, 2005,
2006, or 2007, the deductions
and inserting The
deductions
.
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2007.