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.

Authorizes the deduction from gross income, under the Internal Revenue Code, by teachers of the expenses of advanced education (including travel) primarily for the purpose of such advanced education) undertaken by them.

Prescribes the method of proving entitlement to such deduction. Defines the term "advanced education" for purposes of this Act.