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HR 4091 108th Congress House Taxation Computer software Computers Costs Education Educational technology Elementary and secondary education Elementary education Income tax Paraprofessional school personnel School personnel Science, Technology, Communications Secondary education Tax deductions Teachers Teaching materials Textbooks

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

Introduced: March 31, 2004 Introduced by: Graves, Sam Republican · Missouri See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 31, 2004
Referred to the House Committee on Ways and Means.
Mar 31, 2004
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to extend until 2015 the tax deduction from gross income for certain expenses of elementary and secondary school teachers. Changes the amount of such deduction to allow $250 for an elementary or secondary school teacher, instructor, counselor, principal or aide working in a school for at least 450 hours during a school year and $500 for such school employees working at least 900 hours.

What's happening now March 31, 2004

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Davis, Danny K.
Illinois · Mar 31, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4091: To amend the Internal Revenue Code of 1986 to extend and expand the deduction for certain expenses of elementary and secondary school teachers.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4091/
MLA
"H.R. 4091: To amend the Internal Revenue Code of 1986 to extend and expand the deduction for certain expenses of elementary and secondary school teachers.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4091/.
Bluebook (legal)
H.R. 4091, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4091/.
Markdown link
[H.R. 4091: To amend the Internal Revenue Code of 1986 to extend and expand the deduction for certain expenses of elementary and secondary school teachers.](https://openamerica.io/bill/108-HR-4091/)
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