SEC. 203. DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.(a) In General.—Subparagraph (D) of section 62(a)(2) (relating to certain expenses of elementary and secondary school teachers) is amended by striking “or 2007” and inserting “2007, 2008, or 2009”.(b) Effective Date.—The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2007.122 STAT. 3865
Pub. L. 110-343, div. C, tit. II, sec. 203: DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS. | Justis AI