[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1377 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 1377

To amend the Internal Revenue Code of 1986 to provide a credit against 
tax for an individual teaching in a school with a significant number of 
  limited English proficient students and to provide a deduction for 
    expenses paid or incurred by a teacher for courses required for 
        certification in teaching English as a second language.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 7, 2007

Mr. Cuellar (for himself, Mr. Renzi, Mr. McGovern, Mr. Pastor, and Ms. 
   Herseth) 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 against 
tax for an individual teaching in a school with a significant number of 
  limited English proficient students and to provide a deduction for 
    expenses paid or incurred by a teacher for courses required for 
        certification in teaching English as a second language.

    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 ``Teachers of English Language 
Learners Act''.

SEC. 2. CREDIT FOR TEACHERS IN LIMITED ENGLISH PROFICIENT SCHOOL.

    (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. TEACHERS IN LIMITED ENGLISH PROFICIENT SCHOOLS.

    ``(a) In General.--In the case of an eligible teacher, there shall 
be allowed a credit against the tax imposed by this chapter for the 
taxable year an amount equal to--
            ``(1) $1,500, for each of the first 5 taxable years for 
        which the taxpayer is allowed a credit under this section, and
            ``(2) $1,000, for any other taxable year.
    ``(b) Credit Allowed Only for 10 Taxable Years.--No credit shall be 
allowed under this section with respect to a taxpayer for any taxable 
year after the 10th taxable year for which such taxpayer is allowed a 
credit under this section.
    ``(c) Eligible Teacher.--For purposes of this section--
            ``(1) In general.--The term `eligible teacher' means, with 
        respect to a taxable year, any individual who is a full-time 
        teacher in any limited English proficient school for the 
        academic year ending in such taxable year.
            ``(2) Limited english proficient school.--The term `limited 
        English proficient school' means any school--
                    ``(A) which provides elementary education or 
                secondary education, as determined under State law, and
                    ``(B) in which 10 percent or more of the students 
                enrolled are limited English proficient (as defined in 
                section 9901 of the Elementary and Secondary Education 
                Act of 1965).''.
    (b) Clerical Amendment.--The table of sections for such subpart is 
amended by inserting after the item relating to section 25D the 
following new item:

``Sec. 25E. Teachers in limited English proficient schools.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 3. TEACHING ENGLISH AS SECOND LANGUAGE CERTIFICATION EXPENSES.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. TEACHING ENGLISH AS SECOND LANGUAGE CERTIFICATION EXPENSES.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a deduction TESL certification expenses paid or incurred by 
the taxpayer for the taxable year.
    ``(b) TESL Certification Expenses.--
            ``(1) In general.--For purposes of this section, the term 
        `TESL certification expenses' means tuition and fees required 
        for the enrollment or attendance of the taxpayer or the 
        taxpayer's spouse at an eligible educational institution (as 
        defined in section 25A) for a course which is required for 
        certification of such individual as qualified to teach English 
        to elementary or secondary school students who are limited 
        English proficient (as defined in section 9901 of the 
        Elementary and Secondary Education Act of 1965).
            ``(2) Exceptions.--Such term shall not include any amounts 
        to the extent such amounts--
                    ``(A) are for a course that is part of the 
                individual's degree program, or
                    ``(B) are funded by another person (or any 
                governmental entity).
    ``(c) Denial of Double Benefit.--No deduction shall be allowed 
under this section for any expense for which a deduction or credit is 
allowed under any other provision of this chapter.''.
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
adding at the end the following new paragraph:
            ``(22) Teaching english as second language certification 
        expenses.--The deduction allowed by section 224.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the last 
item and inserting the following new items:

``Sec. 224. Teaching English as second language certification expenses.
``Sec. 225. Cross reference.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in taxable years beginning after 
December 31, 2007 .
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