Code Section 62

Code Section	Effective Date	Name of Act	Name of Provision	10yr Revenue Estimate ($millions)
62(a)(2)(D)	12/31/2011	The American Taxpayer Relief Act of 2012	Deduction for certain expenses of elementary and secondary school teachers	-406
62	12/31/2009	The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010	Deduction for certain expenses of elementary and secondary school teachers	-390

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Deduction for certain expenses of elementary and secondary school teachers

Explanation of Provision

The provision extends the deduction for eligible educator expenses for two years, through December 31, 2013.

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Deduction for certain expenses of elementary and secondary school teachers

Explanation of Provision

The provision extends the deduction for eligible educator expenses for two years so that it is available for taxable years beginning before January 1, 2012.

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