[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5210 Introduced in House (IH)]







109th CONGRESS
  2d Session
                                H. R. 5210

To amend the Internal Revenue Code of 1986 to provide a tax credit for 
 professional school personnel in grades kindergarten through grade 12 
  and to amend title II of the Social Security Act to replace the 60-
     month period of employment requirement for application of the 
  Government pension offset exemption with the rule that last applied 
 before section 418 of the Social Security Protection Act of 2004 was 
                                enacted.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 26, 2006

   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 provide a tax credit for 
 professional school personnel in grades kindergarten through grade 12 
  and to amend title II of the Social Security Act to replace the 60-
     month period of employment requirement for application of the 
  Government pension offset exemption with the rule that last applied 
 before section 418 of the Social Security Protection Act of 2004 was 
                                enacted.

    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 2006''.

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 25D the 
following new section:

``SEC. 25E. 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 an amount equal to $1,000.
    ``(b) Eligible Individual.--For purposes of this section, the term 
`eligible individual' means any individual who--
            ``(1) is employed--
                    ``(A) as a teacher in any of the grades 
                kindergarten through grade 12, or
                    ``(B) in another capacity (including librarians) in 
                any of the grades kindergarten through grade 12, or in 
                a position which involves regular contact with students 
                in any of such grades, and whose position involves the 
                formulation or implementation of the academic program 
                for any of the grades kindergarten through 12, and
            ``(2) is employed on a full-time basis for an academic year 
        that ends during the taxable year.''.
    (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 25D the following new 
item:

``Sec. 25E. Professional school personnel in grades K-12''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2006.

SEC. 3. RESTORATION OF EARLIER RULE FOR APPLICATION OF GOVERNMENT 
              PENSION OFFSET EXEMPTION.

    (a) In General.--Section 202(k)(5)(A) of the Social Security Act is 
amended (in the matter before clause (i)) by striking ``during any 
portion of the last 60 months of such service ending with'' and 
inserting ``on''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply with respect to applications for benefits under title II of the 
Social Security Act filed on or after the first day of the first month 
that begins after the date of the enactment of this Act.
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