[Congressional Record Volume 171, Number 112 (Saturday, June 28, 2025)]
[Senate]
[Pages S4020-S4022]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 2598. Mr. BOOKER submitted an amendment intended to be proposed to
amendment SA 2360 proposed by Mr. Thune (for Mr. Graham) to the bill
H.R. 1, to provide for reconciliation pursuant to title II of H. Con.
Res. 14; which was ordered to lie on the table; as follows:
At the end of subtitle A of title VII, insert the
following:
CHAPTER 7--RAISE ACT
SEC. 70701. SHORT TITLE.
This chapter may be cited as the ``Respect, Advancement,
and Increasing Support for Educators Act of 2025'' or the
``RAISE Act of 2025''.
SEC. 70702. REFUNDABLE TEACHER TAX CREDIT.
(a) Allowance of Tax Credit.--
(1) In general.--Subpart C of part IV of subchapter A of
chapter 1 is amended by inserting after section 36B the
following new section:
``SEC. 36C. TEACHER TAX CREDIT.
``(a) Credit Allowed.--In the case of an individual who is
an eligible educator during school years ending with or
within the taxable year, there shall be allowed as a credit
against the tax imposed by this chapter an amount equal to
the sum of--
``(1) $1,000, plus
``(2) in the case of an eligible educator who is employed
at a qualifying school, the applicable amount.
``(b) Applicable Amount.--For purposes of subsection (a),
the applicable amount is the amount which bears the same
ratio (not to exceed one) to $14,000 ($9,000, in the case of
any early childhood educator without a bachelor's degree)
as--
``(1) the number of percentage points by which the student
poverty ratio for such qualifying school exceeds 39 percent,
bears to
``(2) 36 percentage points.
``(c) Eligible Educator.--For purposes of this section--
``(1) In general.--The term `eligible educator' means--
``(A) any elementary or secondary teacher, and
``(B) any early childhood educator.
``(2) Elementary or secondary teacher.--
``(A) In general.--The term `elementary or secondary
teacher' means an individual who--
``(i) is a teacher of record who provides direct classroom
teaching (or classroom-type teaching in a nonclassroom
setting) in a public elementary school or a public secondary
school for not less than 75 percent of the normal or
statutory number of hours of work for a full-time teacher
over a complete school year (as determined by the State in
which the school is located),
``(ii) meets the applicable requirements for State
certification and licensure in the State in which such school
is located in the subject area in which the individual is the
teacher of record, and
``(iii) has met the requirements of clauses (i) and (ii)
for a period of not less than 1 year before the first day of
the taxable year.
``(B) Teacher of record.--For purposes of subparagraph (A),
the term `teacher of record' means a teacher who has been
assigned the responsibility for specified pupils' learning in
a grade, subject, or course as reflected on the school's
official record of attendance.
``(3) Early childhood educator.--The term `early childhood
educator' means an individual who--
``(A) has a Child Development Associate credential (or an
equivalent credential), or has an associate's degree or
higher,
``(B) meets the applicable requirements for State
certification, licensure, or permitting under State law for
early childhood education,
``(C) has primary responsibility for the learning and
development of children in an
[[Page S4021]]
early childhood education program (as defined in section 103
of the Higher Education Act of 1965 (20 U.S.C. 1003)) for not
less than 75 percent of the normal or statutory number of
hours of work for a full-time teacher over a complete program
year, as determined by the Secretary of Health and Human
Services, and
``(D) has met the requirements of subparagraphs (A), (B),
and (C) for a period of not less than 1 year before the first
day of the taxable year.
``(d) Qualifying School.--
``(1) In general.--The term `qualifying school' means, with
respect to any school year--
``(A) a public elementary school or a public secondary
school that--
``(i) is served by a local educational agency that is
eligible in such year for assistance pursuant to part A of
title I of the Elementary and Secondary Education Act of 1965
(20 U.S.C. 6311 et seq.), or
``(ii) is served by an educational service agency, or a
location operated by an educational service agency, that is
eligible, for the year in which the determination is made,
for assistance under part A of title I of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 6311 et seq.),
``(B) an elementary school or secondary school that is
funded by the Bureau of Indian Education, or
``(C) an early childhood education program (as defined in
section 103 of the Higher Education Act of 1965 (20 U.S.C.
1003)) that serves children who receive, or are eligible for,
services for which financial assistance is provided in
accordance with the Child Care and Development Block Grant of
1990 (42 U.S.C. 9857 et seq.) or the child and adult care
food program established under section 17 of the Richard B.
Russell National School Lunch Act (42 U.S.C. 1766).
``(2) ESEA definitions.--For purposes of this subsection,
the terms `educational service agency', `elementary school',
`local educational agency', `secondary school', and `State
educational agency' have the meanings given such terms in
section 8101 of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 7801).
``(e) Student Poverty Ratio.--
``(1) In general.--The term `student poverty ratio' means--
``(A) with respect to any qualifying school described in
subparagraph (A) or (B) of subsection (d)(1), the ratio
(expressed as a percentage) of--
``(i) the total number of children served at such
qualifying school meeting at least one measure of poverty
described in section 1113(a)(5) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 6313(a)(5)), to
``(ii) the total number of children served at such
qualifying school, and
``(B) with respect to any qualifying school described in
subsection (d)(1)(C), the ratio (expressed as a percentage)
of--
``(i) the total number of children attending such
qualifying school who are eligible for services under the
Child Care and Development Block Grant of 1990 (42 U.S.C.
9857 et seq.) or for the child and adult care food program
established under section 17 of the Richard B. Russell
National School Lunch Act (42 U.S.C. 1766), to
``(ii) the total number of children attending such
qualifying school.
``(2) Determination of ratio.--In determining the student
poverty ratio with respect to a qualifying school under
paragraph (1)(A), the Secretary shall use the same measure of
poverty as is used for purposes of determining the allocation
of funds under part A of title I of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 6311 et seq.) with
respect to the qualifying school.
``(f) Inflation Adjustment.--
``(1) In general.--In the case of any taxable year
beginning after 2026, each of the dollar amounts in
subsections (a) and (b) shall be increased by an amount equal
to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined under
section 1(f)(3) for the calendar year in which the taxable
year begins, determined by substituting in subparagraph
(A)(ii) thereof `calendar year 2025' for `calendar year
2016'.
``(2) Rounding.--If any increase determined under paragraph
(1) is not a multiple of $50, such increase shall be rounded
to the nearest multiple of $50.''.
(2) Conforming amendments.--
(A) The table of sections for subpart C of part IV of
subchapter A of chapter 1 is amended by inserting after the
item relating to section 36B the following new item:
``Sec. 36C. Teacher tax credit.''.
(B) Section 6211(b)(4)(A) is amended by inserting ``36C,''
after ``36B,''.
(C) Section 1324(b)(2) of title 31, United States Code, is
amended by inserting ``36C,'' after ``36B,''.
(b) Information Sharing.--
(1) In general.--The Secretary of Education shall--
(A) collect such information as necessary for purposes of
determining whether a school is a qualifying school (as
defined in section 36C of the Internal Revenue Code of 1986,
as added by subsection (a)) and the appropriate amount of tax
credit under such section; and
(B) provide such information to the Secretary of the
Treasury (or the Secretary's delegate).
(2) Information for the secretary of education.--As a
condition of receiving Federal funds and if requested by the
Secretary of Education, each qualifying school shall collect
and submit to the Secretary of Education such information as
may be necessary to enable the Secretary of Education to
carry out paragraph (1).
(c) Supplementation of Funds.--
(1) Elementary and secondary education.--A State
educational agency or local educational agency (as such terms
are defined in section 8101 of the Elementary and Secondary
Education Act of 1965 (20 U.S.C. 7801)) shall not reduce or
adjust any teacher pay or teacher loan forgiveness program
due to the eligibility of teachers within the jurisdiction of
such agency for the tax credit under section 36C of the
Internal Revenue Code of 1986. Each State educational agency
and local educational agency (as so defined), upon request by
the Secretary of the Treasury, shall demonstrate that the
methodology used to allocate teacher pay and teacher loan
forgiveness (if applicable) to qualifying schools (as defined
in section 36C(d) of such Code) ensures that each such school
receives the same State and local funds for teacher
compensation it would receive if the credit under such
section 36C had not been enacted.
(2) Early childhood education.--An agency or other entity
that funds, licenses, or regulates an early childhood
education program (as defined in section 103 of the Higher
Education Act of 1965 (20 U.S.C. 1003)) shall not reduce or
adjust any teacher pay or teacher loan forgiveness program,
or permit such a reduction or adjustment in the early
childhood education program, due to the eligibility of
teachers within the jurisdiction of such agency for the tax
credit under section 36C of the Internal Revenue Code of
1986. Each such agency or entity, upon request by the
Secretary of the Treasury, shall demonstrate that the
methodology used to allocate teacher pay and teacher loan
forgiveness (if applicable) to such early childhood education
programs ensures that each such program receives the same
State and local funds for teacher compensation it would
receive if the credit under such section 36C had not been
enacted.
(d) Employer Limitations.--
(1) Prohibition of use in collective bargaining.--An
employer that engages in collective bargaining with employees
who are eligible educators, as defined in section 36C(c) of
the Internal Revenue Code of 1986, shall not include the
amount of the teacher tax credit under section 36C of such
Code in determining the amount of salary or other
compensation provided to any employee under the collective
bargaining agreement.
(2) Prohibition of use as punishment or retribution.--An
employer of an eligible educator, as defined in section 36C
of the Internal Revenue Code of 1986, shall not change the
work assignment or location of the eligible educator if one
of the primary reasons for the change is to--
(A) prevent the eligible educator from receiving a teacher
tax credit under section 36C of such Code; or
(B) reduce the amount of the teacher tax credit that the
eligible educator will receive.
(3) Enforcement.--Notwithstanding any other provision of
law, the Federal Labor Relations Authority shall have the
authority to investigate and enforce any alleged violation of
this section in the same manner, and subject to the same
procedures, as would apply to an allegation of an unfair
labor practice under section 7118 of title 5, United States
Code.
(4) Definition.--In this subsection--
(A) the term ``affecting commerce'' has the meaning given
the term in section 2 of the National Labor Relations Act (29
U.S.C. 152);
(B) the term ``employee'' means an employee of an employer
who is employed in a business of an employer that affects
commerce; and
(C) the term ``employer'' means a person, including a State
or political subdivision of a State, engaged in a business
affecting commerce.
(e) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after the date of the
enactment of this Act.
SEC. 70703. INCREASE IN AND EXPANSION OF DEDUCTION FOR
EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL
TEACHERS.
(a) Increase.--
(1) In general.--Subparagraph (D) of section 62(a)(2) is
amended by striking ``$250'' and inserting ``$500''.
(2) Inflation adjustment.--Section 62(d)(3) is amended--
(A) by striking ``2015'' and inserting ``2026'';
(B) by striking ``the $250 amount'' and inserting ``each of
the dollar amounts''; and
(C) by striking ``2014'' in subparagraph (B) thereof and
inserting ``2025''.
(b) Expansion to Early Childhood Educators.--Section
62(d)(1)(A) is amended--
(1) by striking ``who is a kindergarten'' and inserting
"who is-- ``
``(i) a kindergarten'';
(2) by striking the period at the end and inserting ``,
or''; and
(3) by adding at the end the following new subparagraph:
``(ii) an early childhood educator (as defined in section
200 of the Higher Education Act of 1965 (20 U.S.C. 1021)) in
an early childhood education program (as defined in section
103 of such Act (20 U.S.C. 1003)) for at least 1,020 hours
during a year.''.
(c) Effective Date.--The amendments made by this section
shall apply to amounts paid or incurred in taxable years
beginning after the date of the enactment of this Act.
[[Page S4022]]
SEC. 70704. MANDATORY FUNDING TO SUPPORT LOCAL EDUCATIONAL
AGENCIES THAT MAINTAIN OR INCREASE TEACHER
SALARIES.
Section 2003 of the Elementary and Secondary Education Act
of 1965 (20 U.S.C. 6603) is amended--
(1) in the section heading, by striking ``authorization of
appropriations'' and inserting ``funding''; and
(2) by striking subsection (a) and inserting the following:
``(a) Appropriations for Part A.--
``(1) In general.--There are authorized to be appropriated,
and there are appropriated, out of any funds not otherwise
appropriated--
``(A) for fiscal year 2026, $5,200,000,000 to carry out
part A; and
``(B) for fiscal year 2027 and each succeeding fiscal year,
the amount appropriated under this paragraph for the
preceding year, increased by a percentage equal to the annual
percentage increase in the Consumer Price Index for All Urban
Consumers published by the Department of Labor for the most
recent calendar year.
``(2) Reservation for teacher salary incentive grants.--
``(A) Definitions.--In this paragraph:
``(i) Eligible local educational agency.--The term
`eligible local educational agency' means a local educational
agency that, for the preceding school year, maintained or
increased the salary schedule for all teachers employed by
the local educational agency.
``(ii) Teacher salary incentive reservation.--The term
`teacher salary incentive reservation' means, for each fiscal
year, the amount that is 20 percent of the amount by which
the funds appropriated under paragraph (1) for the fiscal
year exceeds $2,200,000,000.
``(B) In general.--For each fiscal year for which the total
amount appropriated under paragraph (1) is greater than
$2,200,000,000, the Secretary shall, after making any
reservations under section 2101(a), reserve and use the
teacher salary incentive reservation to award grants, based
on allotments under subparagraph (C), to eligible local
educational agencies for purposes described in subparagraph
(E).
``(C) Allotments.--An allotment under this subparagraph for
a fiscal year to an eligible local educational agency shall
bear the same relationship to the teacher salary incentive
reservation as the number of children counted under section
1124(c) who are served by the local educational agency bears
to the total number of such children counted under such
section served by all eligible local educational agencies
that submitted an application under subparagraph (D).
``(D) Application.--An eligible local educational agency
desiring an allotment under this paragraph shall submit to
the Secretary an application at such time, in such manner,
and containing such information as the Secretary may require.
``(E) Use of funds.--A local educational agency receiving
an allotment under subparagraph (C) may use the allotment to
carry out one or more of the following:
``(i) Comprehensive teacher or school leader preparation
programs described subsection (d), (e), or (f) of section 202
of the Higher Education Act of 1965.
``(ii) Support for teachers to earn certifications or
credentials in high-need fields or advanced credentials, such
as certification or credentialing by the National Board for
Professional Teaching Standards.
``(iii) Teacher leadership programs.
``(iv) Induction or mentoring programs for new teachers,
principals, or other school leaders.
``(v) High-quality research-based professional development.
``(vi) Other activities approved by the Secretary that--
``(I) promote and strengthen the teaching profession;
``(II) attract, retain, and diversify the educator
workforce; or
``(III) advance the skills and efficacy of the educator
workforce.
``(F) Supplement, not supplant.--A local educational agency
receiving an allotment under subparagraph (C) shall use the
allotment to supplement, and not supplant, any State funds or
efforts to raise teacher pay.''.
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