Pub. L. 112-240, tit. II, sec. 201 (as amended)
EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.
SEC. 201. EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.
(a) [26 U.S.C. 62] In General.—Subparagraph (D) of section 62(a)(2) is amended by striking “or 2011” and inserting “2011, 2012, or 2013”.
(b) [26 U.S.C. 62 note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 6226 U.S.C. 62 note