[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 614 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 614

 To amend the Internal Revenue Code of 1986 to allow a credit against 
      income tax to professional school personnel in grades K-12.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 5, 2003

 Mr. Paul (for himself and Mr. Bachus) 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 allow a credit against 
      income tax to professional school personnel in grades K-12.

    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 ``Professional Educators Tax Relief 
Act of 2003''.

SEC. 2. TAX CREDIT FOR PROFESSIONAL SCHOOL PERSONNEL IN GRADES K-12.

    (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. PROFESSIONAL SCHOOL PERSONNEL IN GRADES K-12.

    ``(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 the taxable year the amount of $1,000.
    ``(b) Eligible Individual.--For purposes of this section, the term 
`eligible individual' means any individual--
            ``(1) who is employed--
                    ``(A) on a full-time basis or in another capacity 
                (including librarians) in any of the grades 
                kindergarten through grade 12, or
                    ``(B) in a position which involves regular contact 
                with students in any of such grades, and
            ``(2) whose position involves the formulation or 
        implementation of the academic program for any of the grades 
        kindergarten through 12.''.
    (b) Clerical Amendment.--The table of sections for such subpart A 
is amended by inserting after the item relating to section 25B the 
following new item:

                              ``Sec. 25C. Professional school personnel 
                                        in grades K-12.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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