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Code · BILL · 115th Congress · H.R. 1 (EAS) — 115 HR 1 EAS: Tax Cuts and Jobs Act · Sec. 11032

Sec. 11032. Increase in deduction for teacher expenses

47 words·~1 min read·/bill/115/hr/1/eas/section-11032

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Subparagraph
(D)of section 62(a)(2) is amended by striking $250 and inserting $250 ($500 in the case of taxable years beginning after December 31, 2017, and before January 1, 2026) . The amendment made by this section shall apply to taxable years beginning after December 31, 2017.
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