[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1013 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 1013

To amend the Internal Revenue Code of 1986 to extend the above-the-line 
   deduction for certain expenses of elementary and secondary school 
teachers to individuals involved in early childhood education programs.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 13, 2017

   Mr. Castro of Texas (for himself, Ms. Jackson Lee, and Mr. Nolan) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend the above-the-line 
   deduction for certain expenses of elementary and secondary school 
teachers to individuals involved in early childhood education programs.

    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 ``Pre-K Teacher Parity Act''.

SEC. 2. ABOVE-THE-LINE DEDUCTION OF CERTAIN EXPENSES OF ELEMENTARY AND 
              SECONDARY SCHOOL TEACHERS EXTENDED TO CERTAIN INDIVIDUALS 
              INVOLVED IN EARLY CHILDHOOD EDUCATION PROGRAMS.

    (a) In General.--Section 62(d)(1)(A) of the Internal Revenue Code 
of 1986 is amended by striking ``an individual who'' and all that 
follows and inserting ``an individual who, for at least 900 hours 
during a school year--
                            ``(i) provides instruction, child care, or 
                        administrative support in an early childhood 
                        education program, or
                            ``(ii) is a kindergarten through grade 12 
                        teacher, instructor, counselor, principal, or 
                        aide in a school.''.
    (b) Early Childhood Education Program.--Section 62(d)(1) of such 
Code is amended by adding at the end the following new subparagraph:
                    ``(C) Early childhood education program.--For 
                purposes of this paragraph, the term `early childhood 
                education program' means--
                            ``(i) a Head Start program or an Early Head 
                        Start program carried out under the Head Start 
                        Act including a migrant or seasonal Head Start 
                        program, an Indian Head Start program, or a 
                        Head Start program or an Early Head Start 
                        program that also receives State funding,
                            ``(ii) a State licensed or regulated child 
                        care program, or
                            ``(iii) a program that serves children from 
                        birth through age six, that addresses the 
                        children's cognitive (including language, early 
                        literacy, and early mathematics), social, 
                        emotional, and physical development, and is--
                                    ``(I) a State prekindergarten 
                                program,
                                    ``(II) a program authorized under 
                                section 619 or part C of the 
                                Individuals with Disabilities Education 
                                Act, or
                                    ``(III) a program operated by a 
                                local educational agency.''.
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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