Short title

This Act may be cited as the At-Risk Youth Protection Act of 2006.

Grants to reduce youth and gang violence

(a)

Grants to SEAs

(1)

In general

The Secretary of Education may make grants to State educational agencies for the purpose of making subgrants to alternative schools or programs that agree to implement a community service requirement and thereby reduce youth and gang violence. (2)

Application

To seek a grant under this section, a State educational agency shall submit an application to the Secretary at such time, in such manner, and containing such information as the Secretary may require. (b)

Subgrants to alternative schools or programs

(1)

In general

A State educational agency receiving a grant under this section shall use the grant to make subgrants to alternative schools or programs that agree to require each secondary school student enrolled in the school or program— (A)to perform not less than 100 hours of community service each school year; and (B)to receive training or counseling on conflict resolution as a prerequisite to performing such community service. (2)

Application

To seek a subgrant under this section, an alternative school or program shall submit an application to the State educational agency at such time, in such manner, and containing such information as the Secretary may require. (c)

Definitions

In this section: (1)The term alternative school or program means a public school or program designed to address student needs that typically cannot be met in regular schools because the student is at risk of education failure (as indicated by poor grades, truancy, disruptive behavior, pregnancy, or similar factors associated with temporary or permanent withdrawal from school). (2)The term community service means a method of service learning— (A)under which the student involved learns and develops through active participation in thoughtfully organized and adult-supervised service that— (i)is conducted in, and meets the needs of, a community; (ii)is coordinated with the student’s alternative school or program, and with the community; and (iii)helps foster civic responsibility; and (B)that— (i)is integrated into and enhances the academic curriculum of the student, or the educational components of the community service program in which the student is enrolled; and (ii)provides structured time for the student to reflect on the service experience. (3)The term institution of higher education has the meaning given to that term in section 101 of the Higher Education Act of 1965 (20 U.S.C. 1001). (4)The term secondary school has the meaning given to that term in section 9101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801). (5)The term Secretary means the Secretary of Education. (6)The term State educational agency has the meaning given to that term in section 9101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801).

Community service deduction

(a)

In general

Part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to itemized deductions for individuals and corporations) is amended by inserting after section 181 the following new section:

182.

Community service deduction

(a)

Allowance of deduction

In the case of a business, there shall be allowed as a deduction an amount determined in accordance with subsection (b). (b)

Amount of deduction

In the case of a business, the amount determined under this subsection, with respect to a taxable year, is the sum of— (1)$750 per 100 hours of community service completed by a qualified student through such business during such taxable year, plus (2)$2,000 per qualified employee employed through such business. (c)

Dollar limitation

In the case of a business, the amount determined under subsection (b)(1), with respect to each qualified student completing hours of community service through such business, shall not exceed $1,500. (d)

Definitions

For purposes of this section, with respect to a taxable year— (1)

Qualified student

The term qualified student means a student enrolled in an alternative school or program (as defined in section 2(c) of the At-Risk Youth Protection Act of 2006) who performs community service through a place of business located not more than 20 miles from the location of the student’s alternative school or program in order to comply with such school or program’s community service requirement. (2)

Qualified employee

With respect to a business, the term qualified employee means a graduate of an alternative school or program (as defined in section 2(c) of the At-Risk Youth Protection Act of 2006) who completes 1 year of employment through such business during such taxable year. (3)

Community service

The term community service has the meaning given to such term in section 2(c) of the At-Risk Youth Protection Act of 2006. (e)

Regulations

The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section and to ensure that the community service completed by a qualified student through a business that is allowed a deduction under subsection (a) meets the requirements described in section 2(c) of the At-Risk Youth Protection Act of 2006.

(b)

Clerical amendment

The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 181 the following new item:

Sec. 182. Community service deduction.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2006.