Sec. 201. EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS

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## SEC. 201 EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS ###

(a)In General **[**[26 U.S.C. 62](/us/usc/t26/s62)**]** Subparagraph

(D)of section 62(a)(2) is amended by striking “or 2011” and inserting “2011, 2012, or 2013”. ###

(b)Effective Date **[**[26 U.S.C. 62 note](/us/usc/t26/s62)**]** The amendment made by this section shall apply to taxable years beginning after December 31, 2011.

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U.S. Code

Adjusted gross income defined
§ 62

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Sec. 201

EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS

U.S.C.§ 62

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