To amend the Internal Revenue Code of 1986 to extend and expand the deduction for certain expenses of elementary and secondary school teachers.

This bill proposes to extend and expand the federal tax deduction available to educators for out-of-pocket classroom expenses through the year 2015. It would broaden the eligibility for this deduction to include preschool teachers, counselors, and aides, in addition to K-12 staff. Under the proposal, the deduction amount would be tiered based on time worked: educators working at least 450 hours during a school year could deduct $250, while those working 900 hours or more could deduct up to $500.