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

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.