A bill to amend the Internal Revenue Code of 1954 to authorize and facilitate the deduction from gross income by teachers of the expenses of advanced education (including certain limited travel) undertaken by them, and to provide a uniform method of proving entitlement to such deduction.

Permits teachers to deduct from gross income under the Internal Revenue Code all ordinary and necessary expenses of advanced education, including travel expenses. Requires certification by a school official that the taxpayer was or is a teacher and that the advanced education was necessary to maintain or improve the teacher's skills or was a necessary job requirement. (Amends 26 U.S.C. 162)