Short title

This Act may be cited as the Adults Achieving the American Dream Act of 2007.

Findings

Congress finds the following: (1)According to the National Assessment of Adult Literacy, 93 million adults in the United States have limited reading, writing, and mathematics skills, and 14 percent of adults in the United States have below basic proficiency in prose literacy. (2)According to the United States Census, nearly 16 percent of adults over the age of 25 have not attained a high school diploma or its equivalent. (3)According to the United States Census, over 23 million individuals speak do not speak English well. (4)An estimated 8 million aliens admitted for lawful permanent residency are eligible to apply for United States citizenship. (5)Recent reports indicate that a majority of Adult English as a Second Language programs have waiting lists, and some such programs have dropped waiting lists because of the extreme demand for English as a second language services. (6)Only three percent of the 93 million adults who could benefit from adult education services, English literacy, and civics education programs actually participate in such services and programs. (7)There is a growing and urgent need for additional adult education, English literacy, and civics education programs for adults in the United States.

Amendments to the Adult Education and Family Literacy Act

(a)

Integrated English literacy and civics education program

Section 203 of the Adult Education and Family Literacy Act (20 U.S.C. 9202) is amended by adding at the end the following new paragraph:

(19)

Integrated English literacy and civics education programs

The term integrated English literacy and civics education programs means programs of instruction designed to help an individual of limited English proficiency achieve competence in English through contextualized instruction on the rights and responsibilities of citizenship, naturalization procedures, civic participation, and United States history and government to help such an individual acquire the skills and knowledge to become an active and informed parent, worker, and community member.

(b)

Authorization of appropriations

Section 205 of such Act (20 U.S.C. 9204) is amended by inserting before the period at the end the following: , $650,000,000 for fiscal year 2008, $750,000,000 for fiscal year 2009, $850,000,000 for fiscal year 2010, $950,000,000 for fiscal year 2011, $1,100,000,000 for fiscal year 2012, and $1,200,000,000 for fiscal year 2013. (c)

Reservation of funds

Section 211(a) of such Act (20 U.S.C. 9211(a)) is amended— (1)in paragraph (1), by striking $8,000,000 and inserting $15,000,000; (2)in paragraph (2)— (A)by striking 1.5 percent and inserting 1.25 percent; (B)by striking $8,000,000 and inserting $12,000,000; and (C)by striking and at the end; (3)in paragraph (3), by striking the period at the end and inserting ; and; and (4)by adding at the end the following new paragraph:

(4)shall reserve 12 percent of the amount that remains after reserving and making available funds under paragraphs (1), (2), and (3) to carry out section 244.

(d)

National Institute for Literacy

Section 242(c)(1) of such Act (20 U.S.C. 9252(c)(1)) is amended— (1)in subparagraph (A)— (A)by redesignating clauses (ii), (iii), and (iv) as clauses (iii), (iv), and (v), respectively; and (B)by inserting after clause (i) the following new clause:

(ii)effective practices in the provision of integrated English literacy and civics education programs;

;

(2)by redesignating subparagraphs (G), (H), and (I) as subparagraphs (H), (I), and (J), respectively; and (3)by inserting after subparagraph (F) the following new subparagraph:

(G)to coordinate and share information with national organizations and associations that are interested in integrated English literacy and civics education programs;

(e)

National leadership activities

Section 243 of such Act (20 U.S.C. 9253) is amended— (1)in paragraph (1)— (A)in subparagraph (A), by inserting , and integrated English literacy and civics education programs before the semicolon at the end; and (B)in subparagraph (B), by inserting and integrated English literacy and civics education programs before based on scientific evidence; (2)in paragraph (2)— (A)in subparagraph (B), by inserting , and integrated English literacy and civics education programs before the semicolon at the end; (B)in subparagraph (D)(ii), insert integrated English literacy and civics education programs, before and workplace literacy programs; (C)in subparagraph (E)— (i)in clause (i), insert , and integrated English literacy and civics education programs before the semicolon at the end; (ii)in clause (iii), by striking and at the end; (iii)in clause (iv)— (I)by inserting and section 244 after section 231; and (II)by striking the period at the end and inserting ; and; and (iv)by adding at the end the following new clause:

(v)the extent to which integrated English literacy and civics education programs carried out under section 244 lead participants in such programs to increase their civic participation and, if applicable, lead such participants to become United States citizens.

(f)

Integrated English literacy and civics education

Chapter 4 of subtitle A of such Act (20 U.S.C. 9251 et seq.) is amended by adding at the end the following new section:

244.

Integrated English literacy and civics education programs

(a)

In general

From funds reserved under section 211(a)(4) for each fiscal year, the Secretary shall award grants to States, from allocations under subsection (b), for integrated English literacy and civics education programs. (b)

Allocations

(1)

In general

Subject to paragraph (2) and with respect to funds described in subsection (a), the Secretary shall allocate— (A)65 percent to States on the basis of a State’s need for integrated English and civics education programs, as determined by calculating each State’s share of a ten-year average of the data compiled by the Office of Immigration Statistics of the Department of Homeland Security, for immigrants admitted for lawful permanent residence for the ten most recent years; and (B)35 percent to the States on the basis of whether the State experienced growth, as measured by the average of the three most recent years for which data compiled by the Office of Immigration Statistics of the Department of Homeland Security are available, for immigrants admitted for lawful permanent residence. (2)

Minimum

No State shall receive an allocation under paragraph (1) in an amount that is less than $60,000.

Expanding Even Start family literacy programs

Section 1002(b)(3) of the Elementary and Secondary Education Act of 1965 is amended to read as follows:

(3)

Even Start

For the purpose of carrying out subpart 3 of part B, there are authorized to be appropriated $500,000,000 for fiscal year 2008 and such sums as may be necessary for each of the 5 succeeding fiscal years.

Research in adult education

(a)

In general

Section 133(c)(A) of the Education Sciences Reform Act of 2002 (20 U.S.C. 9533(c)(A)) is amended by inserting education and before literacy. (b)

National research and development center

(1)

In general

The Secretary of Education shall direct the Commissioner for Education Research of the National Center for Education Research established pursuant to section 131 of the Education Sciences Reform Act of 2002 (20 U.S.C. 9531) to establish a national research and development center for adult education and literacy as described in section 133(c)(A) of such Act (22 U.S.C. 9533(c)(A)) (as amended by subsection (a)). (2)

Provision for expansion of research

If, as of the date of the enactment of this Act, the Commissioner has established a center for adult literacy in accordance with section 133(c)(A) of the Education Sciences Reform Act of 2002, the Commissioner shall expand the topic of research of such center to include adult education, in accordance with the amendment made by subsection (a).

Immigrants to new Americans

The Secretary of Homeland Security shall transfer to the Secretary of Education to carry out integrated English literacy and civics education programs under section 244 of the Adult Education and Family Literacy Act (as added by section 3(f) of this Act) two percent of all fees collected under section 218(a)(2) of the Immigration and Nationality Act (8 U.S.C. 1188(a)(2)) and two percent of all civil penalties collected under section 274A(e)(4) of such Act (8 U.S.C. 1324a(e)(4)).

Credit for employer provided adult English literacy and basic education programs

(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:

45O.

Employer-provided adult English literacy and basic education programs

(a)

In general

For purposes of section 38, the credit determined under this section with respect to any employer for the taxable year is an amount equal to 20 percent of qualified education program expenses for the taxable year. (b)

Limitation

The amount of the credit determined under subsection (a) shall not exceed an amount equal to the product of $1,000 multiplied by the average number of full-time employees of the employer for the taxable year. (c)

Qualified education program expenses

For purposes of this section— (1)

In general

The term qualified education program expenses means expenses paid or incurred by an employer to make available qualified education to employees of the employer, who are individuals of limited English proficiency or have not received a secondary school diploma, or its recognized equivalent, or who lack sufficient mastery of basic educational skills to enable the individuals to function effectively in society. (2)

Qualified education

The term qualified education means adult education and literacy activities provided— (A)by an eligible provider which for the fiscal year ending during the employer’s taxable year receives Federal funds under section 231 of the Adult Education and Family Literacy Act for adult education and literacy activities, or (B)in curriculum approved by an eligible agency. (3)

Other terms defined

The terms individuals of limited English proficiency, eligible provider, adult education and literacy activities, and eligible agency shall have the respective meanings given to such terms in the Adult Education and Family Literacy Act. (d)

Special rules

For purposes of this section— (1)

Full-time employment

An employee shall be considered full-time if such employee is employed at least 30 hours per week for 25 or more calendar weeks in the taxable year. (2)

Aggregation rule

All persons treated as a single employer under subsection (a) or (b) or section 52, or subsection (m) or (o) of section 414, shall be treated as one person. (e)

Denial of double benefit

No deduction or credit shall be allowed under any other provision of this chapter for any amount taken into account in determining the credit under this section. (f)

Election To have credit not apply

A taxpayer may elect (at such time and in such manner as the Secretary may by regulations prescribe) to have this section not apply for any taxable year.

(b)

Credit To be part of general business credit

Subsection (b) of section 38 of such Code (relating to current year business credit) is amended by striking plus at the end of paragraph (30), by striking the period at the end of paragraph (31) and inserting , plus, and by adding at the end the following new paragraph:

(32)the adult English literacy and basic education programs credit determined under section 45O.

(c)

Clerical amendment

The table of sections for subpart D of part IV of subchapter A of chapter 1 of the such Code is amended by adding at the end the following new item:

45O. Employer-provided adult English literacy and basic education programs.

(d)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2007.