[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 638 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 638

  To amend the Internal Revenue Code of 1986 to increase the Lifetime 
   Learning Credit for tuition expenses for continuing education for 
            secondary teachers in their fields of teaching.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 9, 1999

    Mr. Gallegly (for himself, Mr. Horn, Mr. Pomeroy, and Mr. Paul) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to increase the Lifetime 
   Learning Credit for tuition expenses for continuing education for 
            secondary teachers in their fields of teaching.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Teacher Investment and Enhancement 
Act''.

SEC. 2. INCREASED LIFETIME LEARNING CREDIT FOR ADDITIONAL TRAINING FOR 
              SECONDARY TEACHERS.

    (a) In General.--Subsection (c) of section 25A of the Internal 
Revenue Code of 1986 (relating to lifetime learning credit) is amended 
by adding at the end the following new paragraph:
            ``(3) Special rule for field of study training for certain 
        teachers.--
                    ``(A) In general.--If any portion of the qualified 
                tuition and related expenses to which this subsection 
                applies--
                            ``(i) is paid or incurred by an individual 
                        who is a full-time teacher in the classroom in 
                        a secondary school and is certified or licensed 
                        to teach by the State in which the individual 
                        is teaching, and
                            ``(ii) is incurred for the enrollment or 
                        attendance of such individual in a course of 
                        instruction directly relevant to the subject 
                        matter currently taught by such individual that 
                        is offered for credit by an eligible 
                        educational institution,
                paragraph (1) shall be applied with respect to such 
                portion by substituting `40 percent' for `20 percent'.
                    ``(B) Eligible educational institution.--For 
                purposes of subparagraph (A), the term `eligible 
                educational institution' has the meaning given to such 
                term by subsection (f)(2), except that such term 
                includes a public institution that provides a 2-year 
                educational program which is acceptable for full credit 
                toward a bachelor's degree.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to expenses paid after December 31, 1998, for education furnished 
in academic periods beginning after such date.
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