1. Short title
This Act may be cited as the “Teacher Tax Deduction Enhancement Act of 2019”.
Teacher Tax Deduction Enhancement Act of 2019
A BILL
To amend the Internal Revenue Code of 1986 to increase and expand the above-the-line deduction for certain expenses of school teachers.
2. Above-the-line deduction for certain expenses of school teachers
Preschool and certain part-Time teachers made eligible—
In general— Section 62(d)(1)(A) of the Internal Revenue Code of 1986 is amended to read as follows:
“(A) Eligible educator—The term eligible educator means, with respect to any taxable year, an individual who is—
“(i) a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 450 hours during a school year which ends during such taxable year, or
“(ii) a teacher, instructor, counselor, or aid in a preschool program for at least 450 hours during the taxable year.”
Preschool program defined— Section 62(d)(1) of such Code is amended by adding at the end the following new subparagraph:
“(C) Preschool program—The term preschool program means any program for providing preschool which—
“(i) receives funds for carrying out preschool programs pursuant to—
“(I) part A of title I of the Elementary and Secondary Education Act of 1965, or
“(II) subpart 2 of part B of title I of such Act, or
“(ii) is accredited as a preschool under State law.”
Conforming amendments—
Section 62(d)(1) of such Code is amended by striking all that precedes subparagraph (A) and inserting the following:
“(1) Definitions—For purposes of subsection (a)(2)(D) and this subsection—”
The heading of section 62(a)(2)(D) of such Code is amended by striking “elementary and secondary” and inserting “preschool, elementary, and secondary”.
Increase in limitation for full-Time educators—
In general— Section 62(a)(2)(D) of such Code is amended by inserting “(twice such amount in the case of a full-time educator)” after “$250”.
Full-time educator defined— Section 62(d)(1) of such Code, as amended by subsection (a)(2), is amended by adding at the end the following new subparagraph:
“(D) Full-time educator—The term full-time educator means, with respect to any taxable year, an individual who for such taxable year satisfies the requirements of clause (i) or (ii) of subparagraph (A) applied by substituting “900 hours” for “450 hours” therein.”
Repeal of reduction of deduction by reason of certain exclusions— Section 62(d) of such Code is amended by striking paragraph (2) and redesignating paragraph (3) as paragraph (2).
Effective date— The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.