[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2390 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 2390

To amend the Internal Revenue Code of 1986 to provide a refundable tax 
credit for education and training expenses relating to autism spectrum 
   disorders to increase the number of teachers with such expertise.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 17, 2007

  Mr. Smith of New Jersey (for himself and Mr. Doyle) 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 refundable tax 
credit for education and training expenses relating to autism spectrum 
   disorders to increase the number of teachers with such expertise.

    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 ``Teacher Education for Autistic 
Children Act of 2007'' or the ``TEACH Act of 2007''.

SEC. 2. FINDINGS; PURPOSE; DEFINITION.

    (a) Findings.--Congress finds the following:
            (1) The occurrence of autism spectrum disorders (ASD) has 
        increased during the past decade from an estimated one in 500 
        to an estimated one in 150 according to data released by the 
        Centers for Disease Control and Prevention (CDC) in February 
        2007. CDC classified as having ASD children whose behaviors 
        were consistent with the DSM-IV-TR criteria for Autistic 
        Disorder, Asperger's Disorder, and Pervasive Developmental 
        Disorder--Not Other Otherwise Specified (PDD-NOS).
            (2) Autism is a complex developmental disability that 
        affects an individual in the areas of social interaction and 
        communication. Because it is a spectrum disorder, it affects 
        each individual differently and to varying degrees of severity. 
        People with autism process and respond to information in unique 
        ways. In some cases, aggressive or self-injurious behavior may 
        be present.
            (3) The increased number of children diagnosed with an 
        autism spectrum disorder is a growing and urgent concern for 
        families and educators, as our education systems struggle to 
        respond to the needs of this population in a comprehensive 
        manner.
            (4) Factors that have a major impact on the intensity and 
        types of education-related services for individuals with an 
        autism spectrum disorder include the uniqueness of the ways 
        individuals with autism process and respond to information, the 
        variability of how autism affects each individual, the 
        percentage of time individuals with autism are successfully 
        taught in a regular classroom, and the communication and 
        socialization deficits of those individuals.
            (5) Children with an autism spectrum disorder who receive 
        intensive and appropriate educational services often make very 
        significant functional improvements.
    (b) Purpose.--It is the purpose of this Act to increase the number 
of teachers and paraprofessional teaching assistants with expertise in 
autism spectrum disorders by providing a refundable tax credit for 
qualified education expenses of such teachers and paraprofessional 
teaching assistants.
    (c) Definition.--For purposes of this Act, the term ``autism 
spectrum disorders'' has the meaning given to the term ``Pervasive 
Developmental Disorder'' by the Diagnostic and Statistical Manual of 
Mental Disorders, Fourth Edition, Text Revision (DSM-IV-TR).

SEC. 3. REFUNDABLE TAX CREDIT FOR EDUCATION AND TRAINING RELATING TO 
              AUTISM SPECTRUM DISORDERS.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 36 as section 37 and by inserting 
after section 35 following new section:

``SEC. 36. EDUCATION AND TRAINING RELATING TO AUTISM SPECTRUM 
              DISORDERS.

    ``(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 the qualified expenses 
which are paid or incurred by the taxpayer during such taxable year.
    ``(b) Limitation.--The amount allowed as a credit under subsection 
(a) for a taxable year shall not exceed $10,000.
    ``(c) Qualified Expenses.--The term `qualified expenses' means--
            ``(1) tuition, fees, books, supplies, and equipment 
        required for the enrollment or attendance of such individual in 
        a course or program of study to prepare such individual to 
        teach children or adults with an autism spectrum disorder, and
            ``(2) interest on a qualified education loan (as defined by 
        section 221(d)(1)), the proceeds of which are used to for 
        expenses described in paragraph (1).
    ``(d) Autism Spectrum Disorders.--For purposes of this section, the 
term `autism spectrum disorders' has the meaning given to such term in 
section 2(c) of the TEACH Act of 2007.
    ``(e) Special Rules.--
            ``(1) Approval of courses and programs of study.--A course 
        or program of study shall not be taken into account for 
        purposes of subsection (c) unless such course or program is 
        approved by the State in which such course or program is 
        offered.
            ``(2) Denial of double benefit.--No credit or deduction 
        shall be allowed under this chapter for any expense for which 
        credit is allowed under this section.
            ``(3) Coordination with other education provisions.--The 
        total amount of qualified expenses shall be reduced by the 
        amount of such expenses taken into account in determining any 
        amount allowed as a credit under section 25A, excluded under 
        section 135, 529(c)(1), or 530(d)(2), or deducted under section 
        222. For purposes of the preceding sentence, the amount taken 
        into account in determining the amount excluded under section 
        529(c)(1) shall not include that portion of the distribution 
        which represents a return of any contributions to the plan.
    ``(f) Termination.--This section shall not apply to taxable years 
beginning after December 31, 2012.''
    (b) Technical Amendment.--Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting ``or from section 36 of 
such Code'' before the period at the end.
    (c) Clerical Amendment.--The table of sections for subpart C of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by striking the last item and inserting the following 
new items:

``Sec. 36. Education and training relating to autism spectrum 
                            disorders.
``Sec. 37. Overpayments of tax.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.
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