Roosevelt Scholars Act of 2009

Roosevelt Scholars Act of 2009 - Establishes the Theodore Roosevelt Scholarship Foundation as an independent establishment in the executive branch.

Directs the Foundation to award scholarships in an annual nationwide competition to individuals (to be known as "Roosevelt Scholars") who are: (1) enrolled in or seeking admission to accredited full-time graduate studies that prepare them for occupations critical to the missions of federal agencies; and (2) nominated by persons that have direct knowledge of their academic or work experience.

Sets the maximum scholarship amount at $60,000 for each of up to five academic years, covering tuition, room and board, books, materials, and fees.

Requires Roosevelt Scholars to: (1) agree to serve in the federal government for a period of years equal to the number of academic years during which they received their scholarship; (2) complete a federal internship related to their studies while earning their degree; (3) participate in certain extracurricular activities designed to assist their pursuit of federal careers and development of leadership qualities; and (4) serve as sources of information regarding federal scholarship and employment opportunities.

Establishes the Theodore Roosevelt Memorial Scholarship Trust Fund consisting of appropriations and gifts for such scholarships.

Sets forth additional duties of the Foundation, including the creation of an online directory of all federal scholarship opportunities available to individuals pursuing federal employment and an online directory of current occupations critical to the missions of federal agencies.

Amends the Internal Revenue Code to exclude Roosevelt Scholarships from gross income.