[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 378 Introduced in Senate (IS)]
112th CONGRESS
1st Session
S. 378
To amend the Internal Revenue Code of 1986 to provide a tax incentive
to individuals teaching in elementary and secondary schools located in
rural or high unemployment areas and to individuals who achieve
certification from the National Board for Professional Teaching
Standards, and for other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
February 17, 2011
Mr. Rockefeller introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide a tax incentive
to individuals teaching in elementary and secondary schools located in
rural or high unemployment areas and to individuals who achieve
certification from the National Board for Professional Teaching
Standards, and for other purposes.
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 ``Incentives to Educate American
Children Act of 2011'' or the ``I Teach Act of 2011''.
SEC. 2. FINDINGS AND PURPOSES.
(a) Findings.--Congress makes the following findings:
(1) As a result of retirements and decreasing retention of
beginning teachers, classrooms are filled with less experienced
teachers. The most common number of years of teaching
experience for public school teachers has decreased from 15
years experience in 1987-1988 to just 1 year teaching
experience in the most recent data for 2007-2008. Students
deserve teachers with more experience and training.
(2) Recent research confirms that additional years of
teaching experience at the same grade level (up to 20 years)
add a direct positive impact on student achievement.
(3) The most recent data (2007-2008) from the National
Center for Education Statistics find 32 percent of America's
public schools are in rural school districts, and the increased
transportation costs these school districts face mean they have
less money for instructional costs and salaries. Department of
Education data show that rural school districts have the lowest
base salaries for starting teachers and this continues as
teachers move to the top of the local salary range. Rural
schools face these challenges in all States.
(4) A 2009 study by the Education Trust reports that high
poverty high schools are twice as likely not to have teachers
certified in their fields than low poverty schools. The same
study found the percentage of first year teachers to be higher
in high poverty schools in cities, suburbs, and small towns.
Rural schools have first year teacher rates above the national
average regardless of poverty rate.
(5) The National Board for Professional Teaching Standards
was founded in 1987 as a follow up to the landmark 1983 report,
``A Nation at Risk'', by the Carnegie Task Force on Teaching.
The National Board for Professional Teaching Standards is an
independent, nonprofit, and nonpartisan organization the
mission of which is to establish high and rigorous standards
for what accomplished teachers should know and be able to do.
(6) Nearly 91,000 teachers from all 50 States and the
District of Columbia have completed certification by the
National Board for Professional Teaching Standards, where
certification is a rigorous assessment process for teachers.
(7) In 2008, the National Research Council (NRC) of the
National Academies affirmed that students taught by National
Board certified teachers make higher gains on achievement tests
than those taught by teachers who have not applied for or have
not achieved certification.
(8) A recent study by the Economic Policy Institute found
that public school teachers earn significantly less than other
college graduates. The study found teachers were paid on
average only 77 percent as much as other college graduates and
the disparity is growing.
(b) Purposes.--The purposes of this Act are as follows:
(1) To encourage teachers, through a refundable tax credit,
to work in public elementary and secondary schools located in
rural areas or schools with high poverty.
(2) To provide an additional tax credit to teachers who
achieve certification from the National Board for Professional
Teaching Standards in order to recruit and retain highly
qualified teachers in public elementary and secondary schools.
SEC. 3. REFUNDABLE TAX CREDIT FOR INDIVIDUALS TEACHING IN ELEMENTARY
AND SECONDARY SCHOOLS LOCATED IN HIGH POVERTY OR RURAL
AREAS AND CERTIFIED TEACHERS.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 36C the following new section:
``SEC. 36D. TAX CREDIT FOR INDIVIDUALS TEACHING IN ELEMENTARY AND
SECONDARY SCHOOLS LOCATED IN HIGH POVERTY OR RURAL AREAS
AND CERTIFIED TEACHERS.
``(a) Allowance of Credit.--In the case of an eligible teacher,
there shall be allowed as a credit against the tax imposed by this
subtitle for the taxable year an amount equal to the applicable amount
for the eligible academic year ending during such taxable year.
``(b) Applicable Amount.--For purposes of this section--
``(1) Teachers in schools in rural areas or schools with
high poverty.--
``(A) In general.--In the case of an eligible
teacher who performs services in a public kindergarten
or a public elementary or secondary school described in
subparagraph (B) during the eligible academic year, the
applicable amount is $1,000.
``(B) School described.--A public kindergarten or a
public elementary or secondary school is described in
this subparagraph if--
``(i) at least 75 percent of the students
attending such kindergarten or school receive
free or reduced-cost lunches under the school
lunch program established under the Richard B.
Russell National School Lunch Act, or
``(ii) such kindergarten or school has a
School Locale Code of 41, 42, or 43, as
determined by the Secretary of Education.
``(2) Certified teachers.--In the case of an eligible
teacher who is certified by the National Board for Professional
Teaching Standards for the eligible academic year, the
applicable amount is $1,000.
``(3) Certified teachers in schools in rural areas or
schools with high poverty.--In the case of an eligible teacher
described in paragraphs (1) and (2), the applicable amount is
$2,000.
``(c) Eligible Teacher.--For purposes of this section, the term
`eligible teacher' means, for any eligible academic year, an individual
who is a kindergarten through grade 12 classroom teacher or instructor
in a public kindergarten or a public elementary or secondary school on
a full-time basis for such eligible academic year.
``(d) Additional Definitions.--For purposes of this section--
``(1) Elementary and secondary schools.--The terms
`elementary school' and `secondary school' have the respective
meanings given such terms by section 9101 of the Elementary and
Secondary Education Act of 1965.
``(2) Eligible academic year.--The term `eligible academic
year' means any academic year ending in a taxable year
beginning after December 31, 2011.''.
(b) Conforming Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``36D,'' after ``36C,''.
(2) 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 inserting after the item relating to section 36C
the following new item:
``Sec. 36D. Tax credit for individuals teaching in elementary and
secondary schools located in high poverty
or rural areas and certified teachers.''.
(c) Effective Date.--The amendments made by this section shall
apply to academic years ending in taxable years beginning after
December 31, 2011.
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