[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 613 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 613

To amend the Internal Revenue Code of 1986 to provide a tax credit for 
               elementary and secondary school teachers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 5, 2003

 Mr. Paul (for himself, Mr. Bachus, and Mr. Ryun of Kansas) 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 provide a tax credit for 
               elementary and secondary school teachers.

    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 Tax Cut Act of 2003''.

SEC. 2. CREDIT FOR TEACHERS OF ELEMENTARY OR SECONDARY SCHOOLS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25B the 
following new section:

``SEC. 25C. ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    ``(a) Allowance of Credit.--In the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed by this 
chapter for a taxable year an amount equal to $1,000.
    ``(b) Definitions.--
            ``(1) Eligible individual.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), for purposes of subsection (a), the 
                term `eligible individual' means an individual who--
                            ``(i) is a teacher in an elementary or 
                        secondary school, and
                            ``(ii) is employed on a full-time basis for 
                        an academic year ending during the taxable 
                        year.
                    ``(B) Excluded individuals.--Such term does not 
                include an individual who is employed, on a full-time 
                basis for such academic year, as other staff, as that 
                term is defined in section 14101(20) of the Elementary 
                and Secondary Education Act of 1965 (20 U.S.C. 
                8801(20)).
            ``(2) Elementary or secondary school.--The term `elementary 
        or secondary school' means any school which provides elementary 
        education or secondary education (through grade 12), as 
        determined under State law.
    ``(c) Regulations.--The Secretary shall prescribe regulations to 
carry out this section, including regulations providing for claiming 
the credit under this section on Form 1040EZ.''
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25B the following new 
item:

                              ``Sec. 25C. Elementary and secondary 
                                        school teachers.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2002.
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