To amend the Internal Revenue Code of 1986 to increase, make permanent, and index for inflation the deduction for certain expenses of elementary and secondary school teachers and to modify the definition of eligible educator for purposes of such deduction to include preschool educators.

Tax Relief for Educators Act of 2009 - Amends the Internal Revenue Code to: (1) increase from $250 to $500 the allowable amount of the tax deduction for certain expenses of elementary and secondary school teachers; (2) make such deduction permanent; (3) revise the definition of "eligible educator" for purposes of such deduction to reduce from 900 to 450 the number of hours which...