Improved Counterspell

(Player's Handbook v.3.5, page 95, DnD 3.5)

[General]

You understand the nuances of magic to such an extent that you can counter your opponent's spells with great efficiency.

Benefit

When counterspelling, you may use a spell of the same school that is one or more spell levels higher than the target spell.

Normal

Without this feat, you may counter a spell only with the same spell or with a spell specifically designated as countering the target spell.