[Congressional Record Volume 145, Number 106 (Monday, July 26, 1999)]
[Extensions of Remarks]
[Page E1653]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




         INTRODUCTION OF THE TEACHER TAX EXEMPTION ACT OF 1999

                                 ______
                                 

                           HON. GEORGE MILLER

                             of california

                    in the house of representatives

                         Monday, July 26, 1999

  Mr. GEORGE MILLER of California. Mr. Speaker, today, I am introducing 
legislation that would strengthen our national educational system by 
addressing the most important education issue facing the country, 
teacher quality.
  My legislation will provide a financial bonus, in the form of a tax 
exemption, to qualified teachers who teach in schools where fifty-
percent or more of the children qualify for free or reduced-price 
lunches.
  There are many things we can do to increase teacher quality, and some 
steps are being attempted now through other legislation. But one of the 
most concrete and important steps we can take is to create real 
financial incentives for qualified individuals to teach in high-poverty 
schools.
  For high poverty schools, attracting and retraining well-qualified 
teachers is a critical part of a comprehensive strategy to close the 
achievement gap between rich and poor students and between minority and 
non-minority students.
  Schools serving low-income students have far too few adequately 
qualified teachers. Research suggests that this is one of the primary 
reasons that the achievement of low-income students lags behind that of 
more affluent students.
  This achievement gap is both unnecessary and dangerous. All children 
can achieve at high levels if they are taught at high levels. The 
achievement gap threatens not only the life chances of millions of low-
income students but also the civic and economic health of the country 
as a whole.
  It is incumbent upon us to act quickly and decisively to correct it.
  We have heard much about nationwide ``teacher shortages.'' Indeed, 
the U.S. Department of Education estimates that schools will need to 
hire 2 million teachers over the next decade.
  But the real problem is not absolute teacher shortages, but rather 
shortages in specific geographical areas and in certain academic 
subjects. In particular, there is a dearth of teachers in particular 
subject areas--such as special and bilingual education, mathematics, 
and science. And there is a shortage of qualified teachers in 
underfunded schools, particularly in urban and rural districts.
  For example, in the largest local educational agency in my 
Congressional district--the West Contra Costa County Unified School 
District--62% of all teachers hired this year are college interns or 
are teachers with emergency credentials. Because West Contra Costa is 
not as affluent as other neighboring school districts, and therefore 
cannot offer the same salaries and working conditions, it faces serious 
challenges in competing for qualified teachers.
  Furthermore, even within the same school district, where schools 
offer the same salary schedules, emergency-certified teachers are 
overwhelmingly concentrated in the highest poverty schools. While the 
high-poverty schools 50% or more of the entire faculty is under-
qualified, in other schools, just miles away, all teachers are fully-
credentialed.
  I believe that higher pay, along with ongoing professional 
development and support, especially for new teachers, can go a long way 
in leveling the educational playing field. Boosting pay in key 
professions is widely recognized as an effective strategy for 
maintaining quality. For example, the House Defense Appropriations bill 
for the Fiscal Year 2000 contains $300 million in bonuses to help 
retain qualified Air Force pilots.
  We need to mount a similar effort nationwide to recruit and retain 
highly qualified teachers so that all children, regardless of where 
they live or their family background, have the opportunity for a world-
class education.
  My legislation would exempt the first $40,000 in salary for teachers 
teaching academic subjects in high-poverty schools--schools in which at 
least 50% of the students enrolled qualify for the free or reduced 
price lunch programs. It would increase take-home pay by about $5,900 
for a qualified single teacher with the average national teacher salary 
of $40,000.
  In order to qualify for the exemption, teachers who provide 
instruction would have to be qualified to provide instruction in each 
and every academic course they teach. Elementary school teachers would 
have to demonstrate teaching skill and general subject matter knowledge 
required to teach effectively in reading, writing, mathematics, social 
studies, science, and other elements of a liberal arts education. 
Middle school and secondary school teachers would have to demonstrate a 
high level of teaching skill and subject matter knowledge in the 
subjects they teach either by attaining passing scores on academic 
subject area tests or by holding a bachelor's degree with an academic 
major in each of the subject areas in which they provide instruction.
  Qualified special education teachers and bilingual teachers also 
would be eligible for the exemption.
  I believe a teacher salary tax exemption is an ideal way to solve 
several critical problems. It would strengthen education, and address 
the most important education issue facing the country, by steering high 
quality teachers to underperforming schools. And it would provide 
targeted tax relief to the middle class rather than an open-ended tax 
cut that benefits wealthier Americans without solving any critical 
particular social problem.
  U.S. teachers teach more hours per day than their counterparts in 
other countries and take more work home to complete at night, on the 
weekends and holidays. At the same time, U.S. teachers must go into 
substantial debt to become prepared for a field that pays less than 
virtually any other occupation requiring a college degree.
  I believe taxpayers are willing to direct additional resources to 
raise teacher salaries to a level commensurate with teachers' knowledge 
and skills and with the important role they play in our society. But I 
also think the public wants and deserves to know that such funds are 
being spent in an effective and responsible manner that results in 
improved academic achievement for students. That means tying increased 
pay to teacher qualifications and deploying our most talented teaches 
in the areas that are having the most difficult time attracting and 
retaining them.
  I look forward to working with my colleagues in passing this 
important legislation.

                          ____________________