Sec. 2. Eligible educator deduction allowed for individuals providing adult education
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Section 62(d)(1)(A) of the Internal Revenue Code of 1986 is amended by striking the period at the end and inserting the following: or an individual who provides adult education, as defined in section 203 of the Adult Education and Family Literacy Act ( . 29 U.S.C. 3272 ), for at least 250 hours during such taxable year. Section 62(a)(2)(D) of the Internal Revenue Code of 1986 is amended in the heading by striking and inserting elementary and secondary school teachers . eligible educators The amendment made by subsection
(a)shall apply to taxable years beginning after December 31, 2015.
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Sec. 2
Eligible educator deduction allowed for individuals providing adult education
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