[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4078 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 4078

  To amend the Internal Revenue Code of 1986 to allow elementary and 
secondary school teachers a credit against income tax for professional 
                   development and training expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            November 5, 2007

   Mr. Paul 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 allow elementary and 
secondary school teachers a credit against income tax for professional 
                   development and training expenses.

    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 ``Education Professional Development 
Tax Credit Act of 2007''.

SEC. 2. CREDIT FOR PROFESSIONAL DEVELOPMENT AND TRAINING EXPENSES OF 
              ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    (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. PROFESSIONAL DEVELOPMENT AND TRAINING EXPENSES OF 
              ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    ``(a) Allowance of Credit.--In the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed by this 
section an amount equal to the professional development and training 
expenses paid or incurred by the taxpayer during the taxable year.
    ``(b) Eligible Individual.--For purposes of this section--
            ``(1) In general.--The term `eligible individual' means any 
        individual who--
                    ``(A) is a teacher in an elementary or secondary 
                school, and
                    ``(B) is employed on a full-time basis for an 
                academic year ending during the taxable year.
            ``(2) Excluded individuals.--Such term does not include an 
        individual who is employed, on a full-time basis for such 
        academic year, as other staff (as defined in section 9101(29) 
        of the Elementary and Secondary Education Act of 1965 (20 
        U.S.C. 7801(29))).
    ``(c) Professional Development and Training Expenses.--For purposes 
of this section, the term `professional development and training 
expenses' means expenses which would (but for subsection (e)) be 
allowed as a deduction under section 212 by reason of being a teacher 
at an elementary or secondary school, including expenses for any course 
in any subject in which the eligible individual is certified to teach 
or becomes certified to teach within 1 year after completing the 
course.
    ``(d) Elementary or Secondary School.--For purposes of this 
section, the term `elementary or secondary school' means any 
organization described in section 170(b)(1)(A)(ii) which provides 
education solely at or below the 12th grade.
    ``(e) Denial of Double Benefit.--No deduction shall be allowed for 
any amount for which credit is allowed under this section.''.
    (b) Clerical Amendment.--The table of sections for such subpart IV 
is amended by inserting after the item relating to section 25D the 
following new item:

``Sec. 25E. Professional development and training expenses of 
                            elementary and secondary school 
                            teachers.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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