[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6084 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 6084

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

                              July 9, 2012

  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 2012'' or the ``TEACH Act of 2012''.

SEC. 2. FINDINGS; PURPOSE; DEFINITION.

    (a) Findings.--Congress finds the following:
            (1) The occurrence of autism spectrum disorders (ASD) has 
        increased during the past during the past 30 years from an 
        estimated 3 in 10,000 to an estimated 1 in 88 according to data 
        released by the Centers for Disease Control and Prevention 
        (CDC) in March 2012. CDC classified as having ASD children 
        whose behaviors were consistent with the DSM-IV-TR criteria for 
        Autistic Disorder, Asperger's Disorder, or 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 inserting after section 36B the following new section:

``SEC. 36C. 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 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 2012.
    ``(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, 2017.''.
    (b) Technical Amendment.--Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting ``36C,'' after 
``36B,''.
    (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 adding at the end the following new item:

``Sec. 36C. Education and training relating to autism spectrum 
                            disorders.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2012.
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