[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 577 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 577

   To amend the Internal Revenue Code of 1986 to provide a credit to 
        businesses whose employees teach at community colleges.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 2, 2005

Mr. Pascrell (for himself, Mr. English of Pennsylvania, Mr. McHugh, Mr. 
Pallone, Mr. Meehan, Ms. Ros-Lehtinen, Mr. Wexler, Ms. Loretta Sanchez 
of California, Mr. Saxton, Mr. Rush, Mr. Allen, Ms. Harris, Mr. Weldon 
 of Pennsylvania, Mr. Holden, Mr. Souder, Mr. LoBiondo, Mr. Payne, Mr. 
  Reyes, Mr. Jefferson, Mr. Hinchey, Mr. Paul, Mr. Brown of Ohio, Ms. 
   Bordallo, Ms. Lee, and Ms. Kilpatrick of Michigan) 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 credit to 
        businesses whose employees teach at community colleges.

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

SECTION 1. CREDIT FOR EMPLOYEES WHO TEACH AT A COMMUNITY COLLEGE.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business related 
credits) is amended by adding at the end the following:

``SEC. 45I. CREDIT FOR TEACHING AT A COMMUNITY COLLEGE.

    ``(a) General Rule.--For purposes of section 38, in the case of an 
employer, the community college teaching credit determined under this 
section for the taxable year is an amount equal to the product of 
$1,000 and the number of qualified employees for the taxable year.
    ``(b) Qualified Employee.--For purposes of subsection (a)--
            ``(1) In general.--An employee is a qualified employee for 
        the taxable year if--
                    ``(A) the employee teaches an entire qualified 
                course of instruction which ends during the taxable 
                year of the employer,
                    ``(B) the employee receives no compensation from 
                the community college for teaching such course, and
                    ``(C) there is in effect with respect to such 
                employee for the duration of such course a section 45I 
                credit teacher designation.
            ``(2) Section 45i credit teacher designation.--
                    ``(A) In general.--For purposes of paragraph 
                (1)(C), a section 45I credit teacher designation is a 
                designation by the community college for the purposes 
                of this section.
                    ``(B) Limitation.--No designation under 
                subparagraph (A) shall be effective if, for any portion 
                of the period for which such designation is made, such 
                designation, when added to all other designations by 
                such community college which are in effect for any 
                portion of such period, exceeds 20 designations under 
                subparagraph (A).
                    ``(C) Cooperation between employer and college.--
                Employers and each community college should work in 
                cooperation with each other to structure the volunteer 
                program for purposes of this section.
            ``(3) Qualified course of instruction.--The term `qualified 
        course of instruction' means a course of instruction at a 
        community college which is required for completion of a program 
        of instruction.
            ``(4) Community college.--The term `community college' 
        means a public or nonprofit private postsecondary regionally 
        accredited institution that provides not less than a 2-year 
        program of instruction that is acceptable for full credit 
        toward a bachelor's degree and whose highest degree offered is 
        predominantly the associate degree.''.
    (b) Conforming Amendments.--
            (1) Section 38(b) of such Code is amended by striking 
        ``plus'' at the end of paragraph (18), by striking the period 
        at the end of paragraph (19) and inserting ``, plus'', and by 
        adding at the end the following:
            ``(20) the community college teaching credit determined 
        under section 45I.''.
            (2) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by adding at 
        the end the following:

``Sec. 45I. Credit for teaching at a community college.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.
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