H.R.4072: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

Amends the Internal Revenue Code to extend through 2009: (1) the taxpayer election to expense certain environmental remediation costs; (2) the energy efficient appliance tax credit; and (3) the tax deduction for certain expenses of elementary and secondary school teachers. Increases the maximum allowable amount of such deduction to $500.

(Source: Library of Congress)