1. Short title This Act may be cited as the Teacher Tax Deduction Enhancement Act of 2019 . 2. Above-the-line deduction for certain expenses of school teachers (a) Preschool and certain part-Time teachers made eligible (1) In general Section 62(d)(1)(A) of the Internal Revenue Code of 1986 is amended to read as follows: (A) Eligible educator The term eligible educator means, with respect to any taxable year, an individual who is— (i) a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 450 hours during a school year which ends during such taxable year, or (ii) a teacher, instructor, counselor, or aid in a preschool program for at least 450 hours during the taxable year. . (2) Preschool program defined Section 62(d)(1) of such Code is amended by adding at the end the following new subparagraph: (C) Preschool program The term preschool program means any program for providing preschool which— (i) receives funds for carrying out preschool programs pursuant to— (I) part A of title I of the Elementary and Secondary Education Act of 1965, or (II) subpart 2 of part B of title I of such Act, or (ii) is accredited as a preschool under State law. . (3) Conforming amendments (A) Section 62(d)(1) of such Code is amended by striking all that precedes subparagraph (A) and inserting the following: (1) Definitions For purposes of subsection (a)(2)(D) and this subsection— . (B) The heading of section 62(a)(2)(D) of such Code is amended by striking elementary and secondary and inserting preschool, elementary, and secondary . (b) Increase in limitation for full-Time educators (1) In general Section 62(a)(2)(D) of such Code is amended by inserting (twice such amount in the case of a full-time educator) after $250 . (2) Full-time educator defined Section 62(d)(1) of such Code, as amended by subsection (a)(2), is amended by adding at the end the following new subparagraph: (D) Full-time educator The term full-time educator means, with respect to any taxable year, an individual who