106TH CONGRESS

2D SESSION S. 1134

AN ACT

To amend the Internal Revenue Code of 1986 to allow taxfree expenditures from education individual retirement

accounts for elementary and secondary school expenses,

to increase the maximum annual amount of contributions

to such accounts, and for other purposes.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE;

4 TABLE OF CONTENTS.

5 (a) SHORT TITLE.—This Act may be cited as the

6 ‘‘Affordable Education Act of 2000’’.
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1 (b) AMENDMENT OF 1986 CODE.—Except as other2 wise expressly provided, whenever in this Act an amend3 ment or repeal is expressed in terms of an amendment

4 to, or repeal of, a section or other provision, the reference

5 shall be considered to be made to a section or other provi6 sion of the Internal Revenue Code of 1986.

7 (c) TABLE OF CONTENTS.—The table of contents for

8 this Act is as follows:

Sec. 1. Short title; amendment of 1986 Code; table of contents.

TITLE I—EDUCATION SAVINGS INCENTIVES

Sec. 101. Modifications to education individual retirement accounts.

Sec. 102. Modifications to qualified tuition programs.

TITLE II—EDUCATIONAL ASSISTANCE

Sec. 201. Permanent extension of exclusion for employer-provided educational

assistance.

Sec. 202. Elimination of 60-month limit on student loan interest deduction.

Sec. 203. Exclusion of certain amounts received under the National Health

Service Corps Scholarship Program and the F. Edward Hebert

Armed Forces Health Professions Scholarship and Financial

Assistance Program.

Sec. 204. 2-percent floor on miscellaneous itemized deductions not to apply to

qualified professional development expenses of elementary and

secondary school teachers.

Sec. 205. Credit to elementary and secondary school teachers who provide classroom materials.

Sec. 206. Exclusion of national service educational awards.

Sec. 207. Elimination of marriage penalty in phaseout of education loan interest deduction.

TITLE III—LIBERALIZATION OF TAX-EXEMPT FINANCING RULES

FOR PUBLIC SCHOOL CONSTRUCTION

Sec. 301. Additional increase in arbitrage rebate exception for governmental

bonds used to finance educational facilities.

Sec. 302. Treatment of qualified public educational facility bonds as exempt facility bonds.

Sec. 303. Federal guarantee of school construction bonds by Federal Housing

Finance Board.

Sec. 304. Disclosure of fire safety standards and measures with respect to campus buildings.

TITLE IV—TRANSITION TO TEACHING

Sec. 401. Short title.
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Sec. 402. Findings.

Sec. 403. Purpose.

Sec. 404. Program authorized.

Sec. 405. Application.

Sec. 406. Uses of funds and period of service.

Sec. 407. Equitable distribution.

Sec. 408. Definitions.

TITLE V—MISCELLANEOUS PROVISIONS

Sec. 501. Expansion of deduction for computer donations to schools.

Sec. 502. Credit for computer donations to schools and senior centers.

Sec. 503. Report to Congress regarding extent and severity of child poverty.

Sec. 504. Careers to classrooms.

Sec. 505. Pesticide application in schools.

Sec. 506. Sense of the Senate regarding a safe learning environment.

Sec. 507. Reduction in school violence.

1 TITLE I—EDUCATION SAVINGS

2 INCENTIVES

3 SEC. 101. MODIFICATIONS TO EDUCATION INDIVIDUAL RE4 TIREMENT ACCOUNTS.

5 (a) MAXIMUM ANNUAL CONTRIBUTIONS.—

6 (1) IN GENERAL.—Section 530(b)(1)(A)(iii)

7 (defining education individual retirement account) is

8 amended by striking ‘‘$500’’ and inserting

9 ‘‘$2,000’’.

10 (2) CONFORMING AMENDMENT.—Section

11 4973(e)(1)(A) is amended by striking ‘‘$500’’ and

12 inserting ‘‘$2,000’’.

13 (3) ELIMINATION OF THE MARRIAGE PENALTY

14 IN THE REDUCTION IN PERMITTED CONTRIBU15 TIONS.—Section 530(c)(1) (relating to reduction in

16 permitted contributions based on adjusted gross in17 come) is amended—
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1 (A) by striking ‘‘$150,000’’ in subpara2 graph (A)(ii) and inserting ‘‘$190,000’’, and

3 (B) by striking ‘‘$10,000’’ in subpara4 graph (B) and inserting ‘‘$30,000’’.

5 (b) TAX-FREE EXPENDITURES FOR ELEMENTARY

6 AND SECONDARY SCHOOL EXPENSES.—

7 (1) IN GENERAL.—Section 530(b)(2) (defining

8 qualified higher education expenses) is amended to

9 read as follows:

10 ‘‘(2) QUALIFIED EDUCATION EXPENSES.—

11 ‘‘(A) IN GENERAL.—The term ‘qualified

12 education expenses’ means—

13 ‘‘(i) qualified higher education ex14 penses (as defined in section 529(e)(3)),

15 and

16 ‘‘(ii) qualified elementary and sec17 ondary education expenses (as defined in

18 paragraph (4)).

19 ‘‘(B) QUALIFIED STATE TUITION PRO20 GRAMS.—Such term shall include any contribu21 tion to a qualified State tuition program (as de22 fined in section 529(b)) on behalf of the des23 ignated beneficiary (as defined in section

24 529(e)(1)); but there shall be no increase in the

25 investment in the contract for purposes of ap-
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1 plying section 72 by reason of any portion of

2 such contribution which is not includible in

3 gross income by reason of subsection (d)(2).’’.

4 (2) QUALIFIED ELEMENTARY AND SECONDARY

5 EDUCATION EXPENSES.—Section 530(b) (relating to

6 definitions and special rules) is amended by adding

7 at the end the following new paragraph:

8 ‘‘(4) QUALIFIED ELEMENTARY AND SECONDARY

9 EDUCATION EXPENSES.—

10 ‘‘(A) IN GENERAL.—The term ‘qualified el11 ementary and secondary education expenses’

12 means—

13 ‘‘(i) expenses for tuition, fees, aca14 demic tutoring, special needs services,

15 books, supplies, computer equipment (in16 cluding related software and services), and

17 other equipment which are incurred in con18 nection with the enrollment or attendance

19 of the designated beneficiary of the trust

20 as an elementary or secondary school stu21 dent at a public, private, or religious

22 school, and

23 ‘‘(ii) expenses for room and board,

24 uniforms, transportation, and supple25 mentary items and services (including ex-
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1 tended day programs) which are required

2 or provided by a public, private, or reli3 gious school in connection with such enroll4 ment or attendance.

5 ‘‘(B) SPECIAL RULE FOR

6 HOMESCHOOLING.—Such term shall include ex7 penses described in subparagraph (A)(i) in con8 nection with education provided by

9 homeschooling if the homeschool operates as a

10 private school or a homeschool under State law.

11 ‘‘(C) SCHOOL.—The term ‘school’ means

12 any school which provides elementary education

13 or secondary education (kindergarten through

14 grade 12), as determined under State law.’’.

15 (3) CONFORMING AMENDMENTS.—Section 530

16 is amended—

17 (A) by striking ‘‘higher’’ each place it ap18 pears in subsections (b)(1) and (d)(2), and

19 (B) by striking ‘‘HIGHER’’ in the heading

20 for subsection (d)(2).

21 (c) WAIVER OF AGE LIMITATIONS FOR CHILDREN

22 WITH SPECIAL NEEDS.—Section 530(b)(1) (defining edu23 cation individual retirement account) is amended by add24 ing at the end the following flush sentence:
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1 ‘‘The age limitations in subparagraphs (A)(ii) and

2 (E) and paragraphs (5) and (6) of subsection (d)

3 shall not apply to any designated beneficiary with

4 special needs (as determined under regulations pre5 scribed by the Secretary).’’.

6 (d) ENTITIES PERMITTED TO CONTRIBUTE TO AC7 COUNTS.—Section 530(c)(1) (relating to reduction in per8 mitted contributions based on adjusted gross income) is

9 amended by striking ‘‘The maximum amount which a con10 tributor’’ and inserting ‘‘In the case of a contributor who

11 is an individual, the maximum amount the contributor’’.

12 (e) TIME WHEN CONTRIBUTIONS DEEMED MADE.—

13 (1) IN GENERAL.—Section 530(b) (relating to

14 definitions and special rules), as amended by sub15 section (b)(2), is amended by adding at the end the

16 following new paragraph:

17 ‘‘(5) TIME WHEN CONTRIBUTIONS DEEMED

18 MADE.—An individual shall be deemed to have made

19 a contribution to an education individual retirement

20 account on the last day of the preceding taxable year

21 if the contribution is made on account of such tax22 able year and is made not later than the time pre23 scribed by law for filing the return for such taxable

24 year (not including extensions thereof).’’.
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1 (2) EXTENSION OF TIME TO RETURN EXCESS

2 CONTRIBUTIONS.—Subparagraph (C) of section

3 530(d)(4) (relating to additional tax for distribu4 tions not used for educational expenses) is

5 amended—

6 (A) by striking clause (i) and inserting the

7 following new clause:

8 ‘‘(i) such distribution is made before

9 the 1st day of the 6th month of the taxable

10 year following the taxable year, and’’, and

11 (B) by striking ‘‘DUE DATE OF RETURN’’

12 in the heading and inserting ‘‘CERTAIN DATE’’.

13 (f) COORDINATION WITH HOPE AND LIFETIME

14 LEARNING CREDITS AND QUALIFIED TUITION PRO15 GRAMS.—

16 (1) IN GENERAL.—Section 530(d)(2)(C) is

17 amended to read as follows:

18 ‘‘(C) COORDINATION WITH HOPE AND

19 LIFETIME LEARNING CREDITS AND QUALIFIED

20 TUITION PROGRAMS.—For purposes of subpara21 graph (A).

22 ‘‘(i) CREDIT COORDINATION.—The

23 total amount of qualified higher education

24 expenses with respect to an individual for

25 the taxable year shall be reduced—
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1 ‘‘(I) as provided in section

2 25A(g)(2), and

3 ‘‘(II) by the amount of such ex4 penses which were taken into account

5 in determining the credit allowed to

6 the taxpayer or any other person

7 under section 25A.

8 ‘‘(ii) COORDINATION WITH QUALIFIED

9 TUITION PROGRAMS.—If, with respect to

10 an individual for any taxable year—

11 ‘‘(I) the aggregate distributions

12 during such year to which subpara13 graph (A) and section 529(c)(3)(B)

14 apply, exceed

15 ‘‘(II) the total amount of quali16 fied higher education expenses (after

17 the application of clause (i)) for such

18 year,

19 the taxpayer shall allocate such expenses

20 among such distributions for purposes of

21 determining the amount of the exclusion

22 under subparagraph (A) and section

23 529(c)(3)(B).’’.

24 (2) CONFORMING AMENDMENTS.—
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1 (A) Subsection (e) of section 25A is

2 amended to read as follows:

3 ‘‘(e) ELECTION NOT TO HAVE SECTION APPLY.—A

4 taxpayer may elect not to have this section apply with re5 spect to the qualified tuition and related expenses of an

6 individual for any taxable year.’’.

7 (B) Section 135(d)(2)(A) is amended by

8 striking ‘‘allowable’’ and inserting ‘‘allowed’’.

9 (C) Section 530(d)(2)(D) is amended—

10 (i) by striking ‘‘or credit’’, and

11 (ii) by striking ‘‘CREDIT OR’’ in the

12 heading.

13 (D) Section 4973(e)(1) is amended by add14 ing ‘‘and’’ at the end of subparagraph (A), by

15 striking subparagraph (B), and by redesig16 nating subparagraph (C) as subparagraph (B).

17 (g) RENAMING EDUCATION INDIVIDUAL RETIRE18 MENT ACCOUNTS AS EDUCATION SAVINGS ACCOUNTS.—

19 (1) IN GENERAL.—

20 (A) Section 530 (as amended by the pre21 ceding provisions of this section) is amended by

22 striking ‘‘education individual retirement ac23 count’’ each place it appears and inserting

24 ‘‘education savings account’’.
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1 (B) The heading for paragraph (1) of sec2 tion 530(b) is amended by striking ‘‘EDU3 CATION INDIVIDUAL RETIREMENT ACCOUNT’’

4 and inserting ‘‘EDUCATION SAVINGS ACCOUNT’’.

5 (C) The heading for section 530 is amend6 ed to read as follows:

7 ‘‘SEC. 530. EDUCATION SAVINGS ACCOUNTS.’’.

8 (D) The item in the table of contents for

9 part VII of subchapter F of chapter 1 relating

10 to section 530 is amended to read as follows:

‘‘Sec. 530. Education savings accounts.’’.

11 (2) CONFORMING AMENDMENTS.—

12 (A) The following provisions are each

13 amended by striking ‘‘education individual re14 tirement’’ each place it appears and inserting

15 ‘‘education savings’’:

16 (i) Section 25A(e)(2).

17 (ii) Section 26(b)(2)(E).

18 (iii) Section 72(e)(9).

19 (iv) Section 135(c)(2)(C).

20 (v) Subsections (a) and (e) of section

21 4973.

22 (vi) Subsections (c) and (e) of section

23 4975.

24 (vii) Section 6693(a)(2)(D).
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1 (B) The headings for each of the following

2 provisions are amended by striking ‘‘EDU3 CATION INDIVIDUAL RETIREMENT ACCOUNTS’’

4 each place it appears and inserting ‘‘EDU5 CATION SAVINGS ACCOUNTS’’.

6 (i) Section 72(e)(9).

7 (ii) Section 135(c)(2)(C).

8 (iii) Section 4973(e).

9 (iv) Section 4975(c)(5).

10 (h) EFFECTIVE DATES.—

11 (1) IN GENERAL.—Except as provided in para12 graph (2), the amendments made by this section

13 shall apply to taxable years beginning after Decem14 ber 31, 2000.

15 (2) SUBSECTION (g).—The amendments made

16 by subsection (g) shall take effect on the date of the

17 enactment of this Act.

18 SEC. 102. MODIFICATIONS TO QUALIFIED TUITION PRO19 GRAMS.

20 (a) ELIGIBLE EDUCATIONAL INSTITUTIONS PER21 MITTED TO MAINTAIN QUALIFIED TUITION PROGRAMS.—

22 (1) IN GENERAL.—Section 529(b)(1) (defining

23 qualified State tuition program) is amended by in24 serting ‘‘or by 1 or more eligible educational institu-
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1 tions’’ after ‘‘maintained by a State or agency or in2 strumentality thereof’’.

3 (2) PRIVATE QUALIFIED TUITION PROGRAMS

4 LIMITED TO BENEFIT PLANS.—Clause (ii) of section

5 529(b)(1)(A) is amended by inserting ‘‘in the case of

6 a program established and maintained by a State or

7 agency or instrumentality thereof,’’ before ‘‘may

8 make’’.

9 (3) CONFORMING AMENDMENTS.—

10 (A) Sections 72(e)(9), 135(c)(2)(C),

11 135(d)(1)(D), 529, 530(b)(2)(B), 4973(e), and

12 6693(a)(2)(C) are each amended by striking

13 ‘‘qualified State tuition’’ each place it appears

14 and inserting ‘‘qualified tuition’’.

15 (B) The headings for sections 72(e)(9) and

16 135(c)(2)(C) are each amended by striking

17 ‘‘QUALIFIED STATE TUITION’’ and inserting

18 ‘‘QUALIFIED TUITION’’.

19 (C) The headings for sections 529(b) and

20 530(b)(2)(B) are each amended by striking

21 ‘‘QUALIFIED STATE TUITION’’ and inserting

22 ‘‘QUALIFIED TUITION’’.

23 (D) The heading for section 529 is amend24 ed by striking ‘‘STATE’’.
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1 (E) The item relating to section 529 in the

2 table of sections for part VIII of subchapter F

3 of chapter 1 is amended by striking ‘‘State’’.

4 (b) EXCLUSION FROM GROSS INCOME OF EDU5 CATION DISTRIBUTIONS FROM QUALIFIED TUITION PRO6 GRAMS.—

7 (1) IN GENERAL.—Section 529(c)(3)(B) (relat8 ing to distributions) is amended to read as follows:

9 ‘‘(B) DISTRIBUTIONS FOR QUALIFIED

10 HIGHER EDUCATION EXPENSES.—For purposes

11 of this paragraph—

12 ‘‘(i) IN-KIND DISTRIBUTIONS.—No

13 amount shall be includible in gross income

14 under subparagraph (A) by reason of a

15 distribution which consists of providing a

16 benefit to the distributee which, if paid for

17 by the distributee, would constitute pay18 ment of a qualified higher education ex19 pense.

20 ‘‘(ii) CASH DISTRIBUTIONS.—In the

21 case of distributions not described in

22 clause (i), if—

23 ‘‘(I) such distributions do not ex24 ceed the qualified higher education ex25 penses (reduced by expenses described
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1 in clause (i)), no amount shall be in2 cludible in gross income, and

3 ‘‘(II) in any other case, the

4 amount otherwise includible in gross

5 income shall be reduced by an amount

6 which bears the same ratio to such

7 amount as such expenses bear to such

8 distributions.

9 ‘‘(iii) EXCEPTION FOR INSTITUTIONAL

10 PROGRAMS.—In the case of any taxable

11 year beginning before January 1, 2004,

12 clauses (i) and (ii) shall not apply with re13 spect to any distribution during such tax14 able year under a qualified tuition program

15 established and maintained by 1 or more

16 eligible educational institutions.

17 ‘‘(iv) TREATMENT AS DISTRIBU18 TIONS.—Any benefit furnished to a des19 ignated beneficiary under a qualified tui20 tion program shall be treated as a distribu21 tion to the beneficiary for purposes of this

22 paragraph.

23 ‘‘(v) COORDINATION WITH HOPE AND

24 LIFETIME LEARNING CREDITS.—The total

25 amount of qualified higher education ex-
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1 penses with respect to an individual for the

2 taxable year shall be reduced—

3 ‘‘(I) as provided in section

4 25A(g)(2), and

5 ‘‘(II) by the amount of such ex6 penses which were taken into account

7 in determining the credit allowed to

8 the taxpayer or any other person

9 under section 25A.

10 ‘‘(vi) COORDINATION WITH EDU11 CATION SAVINGS ACCOUNTS.—If, with re12 spect to an individual for any taxable

13 year—

14 ‘‘(I) the aggregate distributions

15 to which clauses (i) and (ii) and sec16 tion 530(d)(2)(A) apply, exceed

17 ‘‘(II) the total amount of quali18 fied higher education expenses other19 wise taken into account under clauses

20 (i) and (ii) (after the application of

21 clause (iv)) for such year,

22 the taxpayer shall allocate such expenses

23 among such distributions for purposes of

24 determining the amount of the exclusion
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1 under clauses (i) and (ii) and section

2 530(d)(2)(A).’’.

3 (2) CONFORMING AMENDMENTS.—

4 (A) Section 135(d)(2)(B) is amended by

5 striking ‘‘section 530(d)(2)’’ and inserting ‘‘sec6 tions 529(c)(3)(B)(i) and 530(d)(2)’’.

7 (B) Section 221(e)(2)(A) is amended by

8 inserting ‘‘529,’’ after ‘‘135,’’.

9 (c) ROLLOVER TO DIFFERENT PROGRAM FOR BEN10 EFIT OF SAME DESIGNATED BENEFICIARY.—Section

11 529(c)(3)(C) (relating to change in beneficiaries) is

12 amended—

13 (1) by striking ‘‘transferred to the credit’’ in

14 clause (i) and inserting ‘‘transferred—

15 ‘‘(I) to another qualified tuition

16 program for the benefit of the des17 ignated beneficiary, or

18 ‘‘(II) to the credit’’,

19 (2) by adding at the end the following new

20 clause:

21 ‘‘(iii) LIMITATION ON CERTAIN ROLL22 OVERS.—Clause (i)(I) shall only apply to

23 the first 3 transfers with respect to a des24 ignated beneficiary.’’, and
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1 (3) by inserting ‘‘OR PROGRAMS’’ after ‘‘BENE2 FICIARIES’’ in the heading.

3 (d) MEMBER OF FAMILY INCLUDES FIRST COUS4 IN.—Section 529(e)(2) (defining member of family) is

5 amended by striking ‘‘and’’ at the end of subparagraph

6 (B), by striking the period at the end of subparagraph

7 (C) and by inserting ‘‘; and’’, and by adding at the end

8 the following new subparagraph:

9 ‘‘(D) any first cousin of such beneficiary.’’.

10 (e) DEFINITION OF QUALIFIED HIGHER EDUCATION

11 EXPENSES.—Subparagraph (A) of section 529(e)(3) (re12 lating to definition of qualified higher education expenses)

13 is amended to read as follows:

14 ‘‘(A) IN GENERAL.—The term ‘qualified

15 higher education expenses’ means—

16 ‘‘(i) tuition and fees required for the

17 enrollment or attendance of a designated

18 beneficiary at an eligible educational insti19 tution for courses of instruction of such

20 beneficiary at such institution, and

21 ‘‘(ii) expenses for books, supplies, and

22 equipment which are incurred in connec23 tion with such enrollment or attendance,

24 but not to exceed the allowance for books

25 and supplies included in the cost of attend-
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1 ance (as defined in section 472 of the

2 Higher Education Act of 1965 (20 U.S.C.

3 1087ll), as in effect on the date of the en4 actment of the Affordable Education Act

5 of 2000) as determined by the eligible edu6 cational institution.’’.

7 (f) EFFECTIVE DATES.—

8 (1) IN GENERAL.—The amendments made by

9 this section shall apply to taxable years beginning

10 after December 31, 2000.

11 (2) QUALIFIED HIGHER EDUCATION EX12 PENSES.—The amendments made by subsection (e)

13 shall apply to amounts paid for courses beginning

14 after December 31, 2000.

15 TITLE II—EDUCATIONAL

16 ASSISTANCE

17 SEC. 201. PERMANENT EXTENSION OF EXCLUSION FOR EM18 PLOYER-PROVIDED EDUCATIONAL ASSIST19 ANCE.

20 (a) IN GENERAL.—Section 127 (relating to exclusion

21 for educational assistance programs) is amended by strik22 ing subsection (d).

23 (b) REPEAL OF LIMITATION ON GRADUATE EDU24 CATION.—
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1 (1) IN GENERAL.—The last sentence of section

2 127(c)(1) is amended by striking ‘‘, and such term

3 also does not include any payment for, or the provi4 sion of any benefits with respect to, any graduate

5 level course of a kind normally taken by an indi6 vidual pursuing a program leading to a law, busi7 ness, medical, or other advanced academic or profes8 sional degree’’.

9 (2) EFFECTIVE DATE.—The amendment made

10 by paragraph (1) shall apply with respect to ex11 penses relating to courses beginning after December

12 31, 2000.

13 SEC. 202. ELIMINATION OF 60-MONTH LIMIT ON STUDENT

14 LOAN INTEREST DEDUCTION.

15 (a) IN GENERAL.—Section 221 (relating to interest

16 on education loans) is amended by striking subsection (d)

17 and by redesignating subsections (e), (f), and (g) as sub18 sections (d), (e), and (f), respectively.

19 (b) CONFORMING AMENDMENT.—Section 6050S(e)

20 is amended by striking ‘‘section 221(e)(1)’’ and inserting

21 ‘‘section 221(d)(1)’’.

22 (c) EFFECTIVE DATE.—The amendments made by

23 this section shall apply with respect to any loan interest

24 paid after December 31, 2000.
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1 SEC. 203. EXCLUSION OF CERTAIN AMOUNTS RECEIVED

2 UNDER THE NATIONAL HEALTH SERVICE

3 CORPS SCHOLARSHIP PROGRAM AND THE F.

4 EDWARD HEBERT ARMED FORCES HEALTH

5 PROFESSIONS SCHOLARSHIP AND FINANCIAL

6 ASSISTANCE PROGRAM.

7 (a) IN GENERAL.—Section 117(c) (relating to the ex8 clusion from gross income amounts received as a qualified

9 scholarship) is amended—

10 (1) by striking ‘‘Subsections (a)’’ and inserting

11 the following:

12 ‘‘(1) IN GENERAL.—Except as provided in para13 graph (2), subsections (a)’’, and

14 (2) by adding at the end the following new

15 paragraph:

16 ‘‘(2) EXCEPTIONS.—Paragraph (1) shall not

17 apply to any amount received by an individual

18 under—

19 ‘‘(A) the National Health Service Corps

20 Scholarship Program under section

21 338A(g)(1)(A) of the Public Health Service

22 Act, or

23 ‘‘(B) the Armed Forces Health Professions

24 Scholarship and Financial Assistance program

25 under subchapter I of chapter 105 of title 10,

26 United States Code.’’.
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1 (b) EFFECTIVE DATE.—The amendments made by

2 subsection (a) shall apply to amounts received in taxable

3 years beginning after December 31, 1993.

4 SEC. 204. 2-PERCENT FLOOR ON MISCELLANEOUS

5 ITEMIZED DEDUCTIONS NOT TO APPLY TO

6 QUALIFIED PROFESSIONAL DEVELOPMENT

7 EXPENSES OF ELEMENTARY AND SEC8 ONDARY SCHOOL TEACHERS.

9 (a) IN GENERAL.—Section 67(b) (defining miscella10 neous itemized deductions) is amended by striking ‘‘and’’

11 at the end of paragraph (11), by striking the period at

12 the end of paragraph (12) and inserting ‘‘, and’’, and by

13 adding at the end the following new paragraph:

14 ‘‘(13) any deduction allowable for the qualified

15 professional development expenses paid or incurred

16 by an eligible teacher.’’.

17 (b) DEFINITIONS.—Section 67 (relating to 2-percent

18 floor on miscellaneous itemized deductions) is amended by

19 adding at the end the following new subsection:

20 ‘‘(g) QUALIFIED PROFESSIONAL DEVELOPMENT EX21 PENSES OF ELIGIBLE TEACHERS.—For purposes of sub22 section (b)(13)—

23 ‘‘(1) QUALIFIED PROFESSIONAL DEVELOPMENT

24 EXPENSES.—
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1 ‘‘(A) IN GENERAL.—The term ‘qualified

2 professional development expenses’ means

3 expenses—

4 ‘‘(i) for tuition, fees, books, supplies,

5 equipment, and transportation required for

6 the enrollment or attendance of an indi7 vidual in a qualified course of instruction,

8 and

9 ‘‘(ii) with respect to which a deduction

10 is allowable under section 162 (determined

11 without regard to this section).

12 ‘‘(B) QUALIFIED COURSE OF INSTRUC13 TION.—The term ‘qualified course of instruc14 tion’ means a course of instruction which—

15 ‘‘(i) is—

16 ‘‘(I) directly related to the cur17 riculum and academic subjects in

18 which an eligible teacher provides in19 struction, or

20 ‘‘(II) designed to enhance the

21 ability of an eligible teacher to under22 stand and use State standards for the

23 academic subjects in which such

24 teacher provides instruction,

25 ‘‘(ii) may—
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1 ‘‘(I) provide instruction in how to

2 teach children with different learning

3 styles, particularly children with dis4 abilities and children with special

5 learning needs (including children who

6 are gifted and talented), or

7 ‘‘(II) provide instruction in how

8 best to discipline children in the class9 room and identify early and appro10 priate interventions to help children

11 described in subclause (I) to learn,

12 ‘‘(iii) is tied to challenging State or

13 local content standards and student per14 formance standards,

15 ‘‘(iv) is tied to strategies and pro16 grams that demonstrate effectiveness in in17 creasing student academic achievement

18 and student performance, or substantially

19 increasing the knowledge and teaching

20 skills of an eligible teacher,

21 ‘‘(v) is of sufficient intensity and du22 ration to have a positive and lasting im23 pact on the performance of an eligible

24 teacher in the classroom (which shall not

25 include 1-day or short-term workshops and
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1 conferences), except that this clause shall

2 not apply to an activity if such activity is

3 1 component described in a long-term com4 prehensive professional development plan

5 established by an eligible teacher and the

6 teacher’s supervisor based upon an assess7 ment of the needs of the teacher, the stu8 dents of the teacher, and the local edu9 cational agency involved, and

10 ‘‘(vi) is part of a program of profes11 sional development which is approved and

12 certified by the appropriate local edu13 cational agency as furthering the goals of

14 the preceding clauses.

15 ‘‘(C) LOCAL EDUCATIONAL AGENCY.—The

16 term ‘local educational agency’ has the meaning

17 given such term by section 14101 of the Ele18 mentary and Secondary Education Act of 1965,

19 as in effect on the date of the enactment of this

20 subsection.

21 ‘‘(2) ELIGIBLE TEACHER.—

22 ‘‘(A) IN GENERAL.—The term ‘eligible

23 teacher’ means an individual who is a kinder24 garten through grade 12 classroom teacher in

25 an elementary or secondary school.
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1 ‘‘(B) ELEMENTARY OR SECONDARY

2 SCHOOL.—The terms ‘elementary school’ and

3 ‘secondary school’ have the meanings given

4 such terms by section 14101 of the Elementary

5 and Secondary Education Act of 1965 (20

6 U.S.C. 8801), as so in effect.’’.

7 (b) EFFECTIVE DATE.—The amendments made by

8 this section shall apply to taxable years beginning after

9 December 31, 2000.

10 SEC. 205. CREDIT TO ELEMENTARY AND SECONDARY

11 SCHOOL TEACHERS WHO PROVIDE CLASS12 ROOM MATERIALS.

13 (a) IN GENERAL.—Subpart B of part IV of sub14 chapter A of chapter 1 is amended by adding at the end

15 the following new section:

16 ‘‘SEC. 30B. CREDIT TO ELEMENTARY AND SECONDARY

17 SCHOOL TEACHERS WHO PROVIDE CLASS18 ROOM MATERIALS.

19 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli20 gible teacher, there shall be allowed as a credit against

21 the tax imposed by this chapter for such taxable year an

22 amount equal to the qualified elementary and secondary

23 education expenses which are paid or incurred by the tax24 payer during such taxable year.
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1 ‘‘(b) MAXIMUM CREDIT.—The credit allowed by sub2 section (a) for any taxable year shall not exceed $100.

3 ‘‘(c) DEFINITIONS.—

4 ‘‘(1) ELIGIBLE TEACHER.—The term ‘eligible

5 teacher’ means an individual who is a kindergarten

6 through grade 12 classroom teacher, instructor,

7 counselor, aide, or principal in an elementary or sec8 ondary school on a full-time basis for an academic

9 year ending during a taxable year.

10 ‘‘(2) QUALIFIED ELEMENTARY AND SECONDARY

11 EDUCATION EXPENSES.—The term ‘qualified ele12 mentary and secondary education expenses’ means

13 expenses for books, supplies (other than nonathletic

14 supplies for courses of instruction in health or phys15 ical education), computer equipment (including re16 lated software and services) and other equipment,

17 and supplementary materials used by an eligible

18 teacher in the classroom.

19 ‘‘(3) ELEMENTARY OR SECONDARY SCHOOL.—

20 The term ‘elementary or secondary school’ means

21 any school which provides elementary education or

22 secondary education (through grade 12), as deter23 mined under State law.

24 ‘‘(d) SPECIAL RULES.—
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1 ‘‘(1) DENIAL OF DOUBLE BENEFIT.—No deduc2 tion shall be allowed under this chapter for any ex3 pense for which credit is allowed under this section.

4 ‘‘(2) APPLICATION WITH OTHER CREDITS.—

5 The credit allowable under subsection (a) for any

6 taxable year shall not exceed the excess (if any) of—

7 ‘‘(A) the regular tax for the taxable year,

8 reduced by the sum of the credits allowable

9 under subpart A and the preceding sections of

10 this subpart, over

11 ‘‘(B) the tentative minimum tax for the

12 taxable year.

13 ‘‘(e) ELECTION TO HAVE CREDIT NOT APPLY.—A

14 taxpayer may elect to have this section not apply for any

15 taxable year.’’.

16 (b) CLERICAL AMENDMENT.—The table of sections

17 for subpart B of part IV of subchapter A of chapter 1

18 is amended by adding at the end the following new item:

‘‘Sec. 30B. Credit to elementary and secondary school teachers

who provide classroom materials.’’.

19 (c) EFFECTIVE DATE.—The amendments made by

20 this section shall apply to taxable years beginning after

21 December 31, 2000.
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1 SEC. 206. EXCLUSION OF NATIONAL SERVICE EDU2 CATIONAL AWARDS.

3 (a) IN GENERAL.—Section 117 (relating to qualified

4 scholarships) is amended by adding at the end the fol5 lowing:

6 ‘‘(e) QUALIFIED NATIONAL SERVICE EDUCATIONAL

7 AWARDS.—

8 ‘‘(1) IN GENERAL.—Gross income for any tax9 able year shall not include any qualified national

10 service educational award.

11 ‘‘(2) QUALIFIED NATIONAL SERVICE EDU12 CATIONAL AWARD.—For purposes of this

13 subsection—

14 ‘‘(A) IN GENERAL.—The term ‘qualified

15 national service educational award’ means any

16 amount received by an individual in a taxable

17 year as a national service educational award or

18 other amount under section 148 of the National

19 and Community Service Act of 1990 (42 U.S.C.

20 12604) to the extent such amount does not ex21 ceed the qualified tuition and related expenses

22 (as defined in subsection (b)(2)) of the indi23 vidual for such taxable year.

24 ‘‘(B) LIMITATION.—The total amount of

25 the qualified tuition and related expenses (as so

26 defined) which may be taken into account under
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1 subparagraph (A) with respect to an individual

2 for the taxable year shall be reduced (after the

3 application of the reduction provided in section

4 25A(g)(2)) by the amount of such expenses

5 which were taken into account in determining

6 the credit allowed to the taxpayer or any other

7 person under section 25A with respect to such

8 expenses.’’.

9 (b) EFFECTIVE DATE.—The amendment made by

10 this section shall apply to amounts received in taxable

11 years beginning after December 31, 1999.

12 SEC. 207. ELIMINATION OF MARRIAGE PENALTY IN PHASE13 OUT OF EDUCATION LOAN INTEREST DEDUC14 TION.

15 (a) IN GENERAL.—Subparagraph (B) of section

16 221(b)(2) (relating to limitation based on modified ad17 justed gross income) is amended—

18 (1) by striking ‘‘$60,000’’ in clause (i)(II) and

19 inserting ‘‘$80,000’’, and

20 (2) by inserting ‘‘($30,000 in the case of a joint

21 return)’’ after ‘‘$15,000’’ in clause (ii).

22 (b) EFFECTIVE DATE.—The amendments made by

23 this section shall apply to taxable years beginning after

24 December 31, 2000.
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1 TITLE III—LIBERALIZATION OF

2 TAX-EXEMPT FINANCING

3 RULES FOR PUBLIC SCHOOL

4 CONSTRUCTION

5 SEC. 301. ADDITIONAL INCREASE IN ARBITRAGE REBATE

6 EXCEPTION FOR GOVERNMENTAL BONDS

7 USED TO FINANCE EDUCATIONAL FACILI8 TIES.

9 (a) IN GENERAL.—Section 148(f)(4)(D)(vii) (relat10 ing to increase in exception for bonds financing public

11 school capital expenditures) is amended by striking

12 ‘‘$5,000,000’’ the second place it appears and inserting

13 ‘‘$10,000,000’’.

14 (b) EFFECTIVE DATE.—The amendment made by

15 subsection (a) shall apply to obligations issued in calendar

16 years beginning after December 31, 2000.

17 SEC. 302. TREATMENT OF QUALIFIED PUBLIC EDU18 CATIONAL FACILITY BONDS AS EXEMPT FA19 CILITY BONDS.

20 (a) TREATMENT AS EXEMPT FACILITY BOND.—Sub21 section (a) of section 142 (relating to exempt facility

22 bond) is amended by striking ‘‘or’’ at the end of paragraph

23 (11), by striking the period at the end of paragraph (12)

24 and inserting ‘‘, or’’, and by adding at the end the fol25 lowing new paragraph:
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1 ‘‘(13) qualified public educational facilities.’’.

2 (b) QUALIFIED PUBLIC EDUCATIONAL FACILI3 TIES.—Section 142 (relating to exempt facility bond) is

4 amended by adding at the end the following new sub5 section:

6 ‘‘(k) QUALIFIED PUBLIC EDUCATIONAL FACILI7 TIES.—

8 ‘‘(1) IN GENERAL.—For purposes of subsection

9 (a)(13), the term ‘qualified public educational facil10 ity’ means any school facility which is—

11 ‘‘(A) part of a public elementary school or

12 a public secondary school, and

13 ‘‘(B) owned by a private, for-profit cor14 poration pursuant to a public-private partner15 ship agreement with a State or local edu16 cational agency described in paragraph (2).

17 ‘‘(2) PUBLIC-PRIVATE PARTNERSHIP AGREE18 MENT DESCRIBED.—A public-private partnership

19 agreement is described in this paragraph if it is an

20 agreement—

21 ‘‘(A) under which the corporation agrees—

22 ‘‘(i) to do 1 or more of the following:

23 construct, rehabilitate, refurbish, or equip

24 a school facility, and
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1 ‘‘(ii) at the end of the term of the

2 agreement, to transfer the school facility to

3 such agency for no additional consider4 ation, and

5 ‘‘(B) the term of which does not exceed the

6 term of the issue to be used to provide the

7 school facility.

8 ‘‘(3) SCHOOL FACILITY.—For purposes of this

9 subsection, the term ‘school facility’ means—

10 ‘‘(A) school buildings,

11 ‘‘(B) functionally related and subordinate

12 facilities and land with respect to such build13 ings, including any stadium or other facility pri14 marily used for school events, and

15 ‘‘(C) any property, to which section 168

16 applies (or would apply but for section 179), for

17 use in the facility.

18 ‘‘(4) PUBLIC SCHOOLS.—For purposes of this

19 subsection, the terms ‘elementary school’ and ‘sec20 ondary school’ have the meanings given such terms

21 by section 14101 of the Elementary and Secondary

22 Education Act of 1965 (20 U.S.C. 8801), as in ef23 fect on the date of the enactment of this subsection.

24 ‘‘(5) ANNUAL AGGREGATE FACE AMOUNT OF

25 TAX-EXEMPT FINANCING.—
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1 ‘‘(A) IN GENERAL.—An issue shall not be

2 treated as an issue described in subsection

3 (a)(13) if the aggregate face amount of bonds

4 issued by the State pursuant thereto (when

5 added to the aggregate face amount of bonds

6 previously so issued during the calendar year)

7 exceeds an amount equal to the greater of—

8 ‘‘(i) $10 multiplied by the State popu9 lation, or

10 ‘‘(ii) $5,000,000.

11 ‘‘(B) ALLOCATION RULES.—

12 ‘‘(i) IN GENERAL.—Except as other13 wise provided in this subparagraph, the

14 State may allocate the amount described in

15 subparagraph (A) for any calendar year in

16 such manner as the State determines ap17 propriate.

18 ‘‘(ii) RULES FOR CARRYFORWARD OF

19 UNUSED LIMITATION.—A State may elect

20 to carry forward an unused limitation for

21 any calendar year for 3 calendar years fol22 lowing the calendar year in which the un23 used limitation arose under rules similar to

24 the rules of section 146(f), except that the

25 only purpose for which the carryforward
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1 may be elected is the issuance of exempt

2 facility bonds described in subsection

3 (a)(13).’’.

4 (c) EXEMPTION FROM GENERAL STATE VOLUME

5 CAPS.—Paragraph (3) of section 146(g) (relating to ex6 ception for certain bonds) is amended—

7 (1) by striking ‘‘or (12)’’ and inserting ‘‘(12),

8 or (13)’’, and

9 (2) by striking ‘‘and environmental enhance10 ments of hydroelectric generating facilities’’ and in11 serting ‘‘environmental enhancements of hydro12 electric generating facilities, and qualified public

13 educational facilities’’.

14 (d) EXEMPTION FROM LIMITATION ON USE FOR

15 LAND ACQUISITION.—Section 147(h) (relating to certain

16 rules not to apply to mortgage revenue bonds, qualified

17 student loan bonds, and qualified 501(c)(3) bonds) is

18 amended by adding at the end the following new para19 graph:

20 ‘‘(3) EXEMPT FACILITY BONDS FOR QUALIFIED

21 PUBLIC-PRIVATE SCHOOLS.—Subsection (c) shall not

22 apply to any exempt facility bond issued as part of

23 an issue described in section 142(a)(13) (relating to

24 qualified public educational facilities).’’.
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1 (e) CONFORMING AMENDMENT.—The heading for

2 section 147(h) is amended by striking ‘‘MORTGAGE REV3 ENUE BONDS, QUALIFIED STUDENT LOAN BONDS, AND

4 QUALIFIED 501(c)(3) BONDS’’ and inserting ‘‘CERTAIN

5 BONDS’’.

6 (f) EFFECTIVE DATE.—The amendments made by

7 this section shall apply to bonds issued after December

8 31, 2000.

9 SEC. 303. FEDERAL GUARANTEE OF SCHOOL CONSTRUC10 TION BONDS BY FEDERAL HOUSING FINANCE

11 BOARD.

12 (a) IN GENERAL.—Section 149(b)(3) (relating to ex13 ceptions) is amended by adding at the end the following

14 new subparagraph:

15 ‘‘(E) CERTAIN GUARANTEED SCHOOL CON16 STRUCTION BONDS.—Any bond issued as part

17 of an issue 95 percent or more of the net pro18 ceeds of which are used for public school con19 struction shall not be treated as federally guar20 anteed for any calendar year by reason of any

21 guarantee by the Federal Housing Finance

22 Board (through any Federal Home Loan Bank)

23 under the Federal Home Loan Bank Act (12

24 U.S.C. 1421 et seq.), as in effect on the date

25 of the enactment of this subparagraph, to the
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1 extent the face amount of such bond, when

2 added to the aggregate face amount of such

3 bonds previously so guaranteed for such year,

4 does not exceed $500,000,000.’’.

5 (b) EFFECTIVE DATE.—Subparagraph (E) of section

6 149(b)(3) of the Internal Revenue Code of 1986, as added

7 by the amendment made by subsection (a), shall take ef8 fect upon the enactment, after the date of the enactment

9 of this Act, of legislation expressly authorizing the Federal

10 Housing Finance Board to allocate authority to Federal

11 Home Loan Banks to guarantee any bond described in

12 such subparagraph, but only if such legislation makes spe13 cific reference to such subparagraph.

14 SEC. 304. DISCLOSURE OF FIRE SAFETY STANDARDS AND

15 MEASURES WITH RESPECT TO CAMPUS

16 BUILDINGS.

17 (a) SHORT TITLE.—This section may be cited as the

18 ‘‘Campus Fire Safety Right to Know Act’’.

19 (b) AMENDMENT.—Section 485 of the Higher Edu20 cation Act of 1965 (20 U.S.C. 1092) is amended—

21 (1) in subsection (a)(1)—

22 (A) by striking ‘‘and’’ at the end of sub23 paragraph (N);

24 (B) by striking the period at the end of

25 subparagraph (O) and inserting ‘‘; and’’; and
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1 (C) by adding at the end the following new

2 subparagraph:

3 ‘‘(P) the fire safety report prepared by the in4 stitution pursuant to subsection (h).’’; and

5 (2) by adding at the end the following new sub6 section:

7 ‘‘(h) DISCLOSURE OF FIRE SAFETY STANDARDS AND

8 MEASURES.—

9 ‘‘(1) FIRE SAFETY REPORTS REQUIRED.—Each

10 eligible institution participating in any program

11 under this title shall, beginning in academic year

12 2001–2002, and each year thereafter, prepare, pub13 lish, and distribute, through appropriate publications

14 or mailings, to all current students and employees,

15 and to any applicant for enrollment or employment

16 upon request, an annual fire safety report containing

17 at least the following information with respect to the

18 campus fire safety practices and standards of that

19 institution:

20 ‘‘(A) A statement that identifies each stu21 dent housing facility of the institution, and

22 whether or not each such facility is equipped

23 with a fire sprinkler system or another equally

24 protective fire safety system.
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1 ‘‘(B) Statistics concerning the occurrence

2 on campus, during the 2 preceding calendar

3 years for which data are available, of fires and

4 false fire alarms.

5 ‘‘(C) For each such occurrence, a state6 ment of the human injuries or deaths and the

7 structural damage caused by the occurrence.

8 ‘‘(D) Information regarding fire alarms,

9 smoke alarms, the presence of adequate fire es10 cape planning or protocols (as defined in local

11 fire codes), rules on portable electrical appli12 ances, smoking and open flames (such as can13 dles), regular mandatory supervised fire drills,

14 and planned and future improvement in fire

15 safety.

16 ‘‘(2) RULE OF CONSTRUCTION.—Nothing in

17 this subsection shall be construed to authorize the

18 Secretary to require particular policies, procedures,

19 or practices by institutions of higher education with

20 respect to fire safety.

21 ‘‘(3) REPORTS.—Each institution participating

22 in any program under this title shall make periodic

23 reports to the campus community on fires and false

24 fire alarms that are reported to local fire depart-
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1 ments in a manner that will aid in the prevention of

2 similar occurrences.

3 ‘‘(4) REPORTS TO SECRETARY.—On an annual

4 basis, each institution participating in any program

5 under this title shall submit to the Secretary a copy

6 of the statistics required to be made available under

7 paragraph (1)(B). The Secretary shall—

8 ‘‘(A) review such statistics;

9 ‘‘(B) make copies of the statistics sub10 mitted to the Secretary available to the public;

11 and

12 ‘‘(C) in coordination with representatives

13 of institutions of higher education, identify ex14 emplary fire safety policies, procedures, and

15 practices and disseminate information con16 cerning those policies, procedures, and practices

17 that have proven effective in the reduction of

18 campus fires.

19 ‘‘(5) DEFINITION OF CAMPUS.—In this sub20 section the term ‘campus’ has the meaning provided

21 in subsection (f)(6).’’.

22 (c) REPORT TO CONGRESS BY SECRETARY OF EDU23 CATION.—Not later than 1 year after the date of enact24 ment of this Act, the Secretary of Education shall prepare

25 and submit to the Congress a report containing—
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1 (1) an analysis of the current status of fire

2 safety systems in college and university facilities, in3 cluding sprinkler systems;

4 (2) an analysis of the appropriate fire safety

5 standards to apply to these facilities, which the Sec6 retary shall prepare after consultation with such fire

7 safety experts, representatives of institutions of

8 higher education, and other Federal agencies as the

9 Secretary, in the Secretary’s discretion, considers

10 appropriate;

11 (3) an estimate of the cost of bringing all non12 conforming dormitories and other campus buildings

13 up to current new building codes; and

14 (4) recommendations from the Secretary con15 cerning the best means of meeting fire safety stand16 ards in all college and university facilities, including

17 recommendations for methods to fund such cost.

18 TITLE IV—TRANSITION TO

19 TEACHING

20 SEC. 401. SHORT TITLE.

21 This title may be cited as the ‘‘Transition to Teach22 ing Act’’.

23 SEC. 402. FINDINGS.

24 The Congress finds as follows:
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1 (1) School districts will need to hire more than

2 2,000,000 teachers in the next decade. The need for

3 teachers in the areas of mathematics, science, for4 eign languages, special education, and bilingual edu5 cation, and for those able to teach in high-poverty

6 school districts will be particularly high. To meet

7 this need, talented Americans of all ages should be

8 recruited to become successful, qualified teachers.

9 (2) Nearly 28 percent of teachers of academic

10 subjects have neither an undergraduate major nor

11 minor in their main assignment fields. This problem

12 is more acute in high-poverty schools, where the out13 of-field percentage is 39 percent.

14 (3) The Third International Math and Science

15 Study (TIMSS) ranked United States high school

16 seniors last among 16 countries in physics and next

17 to last in mathematics. It is also evident, mainly

18 from the TIMSS data, that based on academic

19 scores, a stronger emphasis needs to be placed on

20 the academic preparation of our children in mathe21 matics and science.

22 (4) One-fourth of high-poverty schools find it

23 very difficult to fill bilingual teaching positions, and

24 nearly half of public school teachers have students in
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1 their classrooms for whom English is a second lan2 guage.

3 (5) Many career-changing professionals with

4 strong content-area skills are interested in a teach5 ing career, but need assistance in getting the appro6 priate pedagogical training and classroom experi7 ence.

8 (6) The Troops to Teachers model has been

9 highly successful in linking high-quality teachers to

10 teach in high-poverty districts.

11 SEC. 403. PURPOSE.

12 The purpose of this title is to address the need of

13 high-poverty school districts for highly qualified teachers

14 in particular subject areas, such as mathematics, science,

15 foreign languages, bilingual education, and special edu16 cation, needed by those school districts, by recruiting, pre17 paring, placing, and supporting career-changing profes18 sionals who have knowledge and experience that will help

19 them become such teachers.

20 SEC. 404. PROGRAM AUTHORIZED.

21 (a) AUTHORITY.—The Secretary is authorized to use

22 funds appropriated under subsection (b) for each fiscal

23 year to award grants, contracts, or cooperative agreements

24 to institutions of higher education and public and private
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1 nonprofit agencies or organizations to carry out programs

2 authorized by this title.

3 (b) AUTHORIZATION OF APPROPRIATIONS.—For the

4 purpose of carrying out this title, there are authorized to

5 be appropriated $25,000,000 for each of fiscal years 2001

6 through 2006.

7 SEC. 405. APPLICATION.

8 Each applicant that desires an award under section

9 404(a) shall submit an application to the Secretary con10 taining such information as the Secretary requires,

11 including—

12 (1) a description of the target group of career13 changing professionals upon which the applicant will

14 focus in carrying out its program under this title, in15 cluding a description of the characteristics of that

16 target group that shows how the knowledge and ex17 perience of its members are relevant to meeting the

18 purpose of this title;

19 (2) a description of how the applicant will iden20 tify and recruit program participants;

21 (3) a description of the training that program

22 participants will receive and how that training will

23 relate to their certification as teachers;
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1 (4) a description of how the applicant will en2 sure that program participants are placed and teach

3 in high-poverty local educational agencies;

4 (5) a description of the teacher induction serv5 ices (which may be provided through existing induc6 tion programs) the program participants will receive

7 throughout at least their first year of teaching;

8 (6) a description of how the applicant will col9 laborate, as needed, with other institutions, agencies,

10 or organizations to recruit, train, place, and support

11 program participants under this title, including evi12 dence of the commitment of those institutions, agen13 cies, or organizations to the applicant’s program;

14 (7) a description of how the applicant will

15 evaluate the progress and effectiveness of its pro16 gram, including—

17 (A) the program’s goals and objectives;

18 (B) the performance indicators the appli19 cant will use to measure the program’s

20 progress; and

21 (C) the outcome measures that will be used

22 to determine the program’s effectiveness; and

23 (8) an assurance that the applicant will provide

24 to the Secretary such information as the Secretary
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1 determines necessary to determine the overall effec2 tiveness of programs under this title.

3 SEC. 406. USES OF FUNDS AND PERIOD OF SERVICE.

4 (a) AUTHORIZED ACTIVITIES.—Funds under this

5 title may be used for—

6 (1) recruiting program participants, including

7 informing them of opportunities under the program

8 and putting them in contact with other institutions,

9 agencies, or organizations that would train, place,

10 and support them;

11 (2) training stipends and other financial incen12 tives for program participants, not to exceed $5,000

13 per participant;

14 (3) assisting institutions of higher education or

15 other providers of teacher training to tailor their

16 training to meet the particular needs of professionals

17 who are changing their careers to teaching;

18 (4) placement activities, including identifying

19 high-poverty local educational agencies with a need

20 for the particular skills and characteristics of the

21 newly trained program participants and assisting

22 those participants to obtain employment in those

23 local educational agencies; and

24 (5) post-placement induction or support activi25 ties for program participants.
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1 (b) PERIOD OF SERVICE.—A program participant in

2 a program under this title who completes his or her train3 ing shall serve in a high-poverty local educational agency

4 for at least 3 years.

5 (c) REPAYMENT.—The Secretary shall establish such

6 requirements as the Secretary determines appropriate to

7 ensure that program participants who receive a training

8 stipend or other financial incentive under subsection

9 (a)(2), but fail to complete their service obligation under

10 subsection (b), repay all or a portion of such stipend or

11 other incentive.

12 SEC. 407. EQUITABLE DISTRIBUTION.

13 To the extent practicable, the Secretary shall make

14 awards under this title that support programs in different

15 geographic regions of the Nation.

16 SEC. 408. DEFINITIONS.

17 In this title:

18 (1) HIGH-POVERTY LOCAL EDUCATIONAL AGEN19 CY.—The term ‘‘high-poverty local educational agen20 cy’’ means a local educational agency in which the

21 percentage of children, ages 5 through 17, from

22 families below the poverty level is 20 percent or

23 greater, or the number of such children exceeds

24 10,000.
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1 (2) PROGRAM PARTICIPANTS.—The term ‘‘pro2 gram participants’’ means career-changing profes3 sionals who—

4 (A) hold at least a baccalaureate degree;

5 (B) demonstrate interest in, and commit6 ment to, becoming a teacher; and

7 (C) have knowledge and experience that

8 are relevant to teaching a high-need subject

9 area in a high-need local educational agency.

10 TITLE V—MISCELLANEOUS

11 PROVISIONS

12 SEC. 501. EXPANSION OF DEDUCTION FOR COMPUTER DO13 NATIONS TO SCHOOLS.

14 (a) EXTENSION OF AGE OF ELIGIBLE COM15 PUTERS.—Section 170(e)(6)(B)(ii) (defining qualified ele16 mentary or secondary educational contribution) is amend17 ed by striking ‘‘2 years’’ and inserting ‘‘3 years’’.

18 (b) REACQUIRED COMPUTERS ELIGIBLE FOR DONA19 TION.—Section 170(e)(6)(B)(iii) (defining qualified ele20 mentary or secondary educational contribution) is amend21 ed by inserting ‘‘, the person from whom the donor re22 acquires the property,’’ after ‘‘the donor’’.

23 (c) EFFECTIVE DATE.—The amendments made by

24 this section shall apply to contributions made in taxable

25 years ending after the date of the enactment of this Act.
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1 SEC. 502. CREDIT FOR COMPUTER DONATIONS TO

2 SCHOOLS AND SENIOR CENTERS.

3 (a) IN GENERAL.—Subpart D of part IV of sub4 chapter A of chapter 1 (relating to business related cred5 its) is amended by adding at the end the following:

6 ‘‘SEC. 45D. CREDIT FOR COMPUTER DONATIONS TO

7 SCHOOLS AND SENIOR CENTERS.

8 ‘‘(a) GENERAL RULE.—For purposes of section 38,

9 the computer donation credit determined under this sec10 tion is an amount equal to 30 percent of the qualified com11 puter contributions made by the taxpayer during the tax12 able year as determined after the application of section

13 170(e)(6)(A).

14 ‘‘(b) QUALIFIED COMPUTER CONTRIBUTION.—For

15 purposes of this section, the term ‘qualified computer con16 tribution’ has the meaning given the term ‘qualified ele17 mentary or secondary educational contribution’ by section

18 170(e)(6)(B), except that—

19 ‘‘(1) such term shall include the contribution of

20 a computer (as defined in section 168(i)(2)(B)(ii))

21 only if computer software (as defined in section

22 197(e)(3)(B)) that serves as a computer operating

23 system has been lawfully installed in such computer,

24 and

25 ‘‘(2) notwithstanding clauses (i) and (iv) of sec26 tion 170(e)(6)(B), such term shall include the con-
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1 tribution of computer technology or equipment to

2 multipurpose senior centers (as defined in section

3 102(35) of the Older Americans Act of 1965 (42

4 U.S.C. 3002(35)) described in section 501(c)(3) and

5 exempt from tax under section 501(a) to be used by

6 individuals who have attained 60 years of age to im7 prove job skills in computers.

8 ‘‘(c) INCREASED PERCENTAGE FOR CONTRIBUTIONS

9 TO ENTITIES IN EMPOWERMENT ZONES, ENTERPRISE

10 COMMUNITIES, AND INDIAN RESERVATIONS.—In the case

11 of a qualified computer contribution to an entity located

12 in an empowerment zone or enterprise community des13 ignated under section 1391 or an Indian reservation (as

14 defined in section 168(j)(6)), subsection (a) shall be ap15 plied by substituting ‘50 percent’ for ‘30 percent’.

16 ‘‘(d) CERTAIN RULES MADE APPLICABLE.—For pur17 poses of this section, rules similar to the rules of para18 graphs (1) and (2) of section 41(f) shall apply.

19 ‘‘(e) TERMINATION.—This section shall not apply to

20 taxable years beginning on or after the date which is 3

21 years after the date of the enactment of the New Millen22 nium Classrooms Act.’’.

23 (b) CURRENT YEAR BUSINESS CREDIT CALCULA24 TION.—Section 38(b) (relating to current year business

25 credit) is amended by striking ‘‘plus’’ at the end of para-
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1 graph (11), by striking the period at the end of paragraph

2 (12) and inserting ‘‘, plus’’, and by adding at the end the

3 following:

4 ‘‘(13) the computer donation credit determined

5 under section 45D(a).’’.

6 (c) DISALLOWANCE OF DEDUCTION BY AMOUNT OF

7 CREDIT.—Section 280C (relating to certain expenses for

8 which credits are allowable) is amended by adding at the

9 end the following:

10 ‘‘(d) CREDIT FOR COMPUTER DONATIONS.—No de11 duction shall be allowed for that portion of the qualified

12 computer contributions (as defined in section 45D(b))

13 made during the taxable year that is equal to the amount

14 of credit determined for the taxable year under section

15 45D(a). In the case of a corporation which is a member

16 of a controlled group of corporations (within the meaning

17 of section 52(a)) or a trade or business which is treated

18 as being under common control with other trades or busi19 nesses (within the meaning of section 52(b)), this sub20 section shall be applied under rules prescribed by the Sec21 retary similar to the rules applicable under subsections (a)

22 and (b) of section 52.’’.

23 (d) LIMITATION ON CARRYBACK.—Subsection (d) of

24 section 39 (relating to carryback and carryforward of un-
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1 used credits) is amended by adding at the end the fol2 lowing:

3 ‘‘(9) NO CARRYBACK OF COMPUTER DONATION

4 CREDIT BEFORE EFFECTIVE DATE.—No amount of

5 unused business credit available under section 45D

6 may be carried back to a taxable year beginning on

7 or before the date of the enactment of this para8 graph.’’.

9 (e) CLERICAL AMENDMENT.—The table of sections

10 for subpart D of part IV of subchapter A of chapter 1

11 is amended by inserting after the item relating to section

12 45C the following:

‘‘Sec. 45D. Credit for computer donations to schools and senior

centers.’’.

13 (f) EFFECTIVE DATE.—The amendments made by

14 this section shall apply to contributions made in taxable

15 years beginning after the date of the enactment of this

16 Act.

17 SEC. 503. REPORT TO CONGRESS REGARDING EXTENT AND

18 SEVERITY OF CHILD POVERTY.

19 (a) IN GENERAL.—Not later than June 1, 2001 and

20 prior to any reauthorization of the temporary assistance

21 to needy families program under part A of title IV of the

22 Social Security Act (42 U.S.C. 601 et seq.) for any fiscal

23 year after fiscal year 2002, the Secretary of Health and

24 Human Services (in this section referred to as the ‘‘Sec-
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1 retary’’) shall report to Congress on the extent and sever2 ity of child poverty in the United States. Such report shall,

3 at a minimum—

4 (1) determine for the period since the enact5 ment of the Personal Responsibility and Work Op6 portunity Reconciliation Act of 1996 (Public Law

7 104–193; 110 Stat. 2105)—

8 (A) whether the rate of child poverty in the

9 United States has increased;

10 (B) whether the children who live in pov11 erty in the United States have gotten poorer;

12 and

13 (C) how changes in the availability of cash

14 and non-cash benefits to poor families have af15 fected child poverty in the United States;

16 (2) identify alternative methods for defining

17 child poverty that are based on consideration of fac18 tors other than family income and resources, includ19 ing consideration of a family’s work-related ex20 penses; and

21 (3) contain multiple measures of child poverty

22 in the United States that may include the child pov23 erty gap and the extreme poverty rate.

24 (b) LEGISLATIVE PROPOSAL.—If the Secretary deter25 mines that during the period since the enactment of the
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1 Personal Responsibility and Work Opportunity Reconcili2 ation Act of 1996 (Public Law 104–193; 110 Stat. 2105)

3 the extent or severity of child poverty in the United States

4 has increased to any extent, the Secretary shall include

5 with the report to Congress required under subsection (a)

6 a legislative proposal addressing the factors that led to

7 such increase.

8 SEC. 504. CAREERS TO CLASSROOMS.

9 (a) DEFINITIONS.—In this section:

10 (1) IN GENERAL.—The terms ‘‘elementary

11 school’’, ‘‘local educational agency’’, ‘‘secondary

12 school’’, and ‘‘Secretary’’ have the meanings given

13 the terms in section 14101 of the Elementary and

14 Secondary Education Act of 1965 (20 U.S.C. 8801).

15 (2) ALTERNATIVE CERTIFICATION OR LICEN16 SURE REQUIREMENTS.—The term ‘‘alternative cer17 tification or licensure requirements’’ means State or

18 local teacher certification or licensure requirements

19 that permit a demonstrated competence in appro20 priate subject areas gained in careers outside of edu21 cation to be substituted for traditional teacher train22 ing course work.

23 (3) ELIGIBLE INDIVIDUAL.—The term ‘‘eligible

24 individual’’ means an individual who has received—
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1 (A) in the case of an individual applying

2 for assistance for placement as an elementary

3 school or secondary school teacher, a bacca4 laureate or advanced degree from an institution

5 of higher education; or

6 (B) in the case of an individual applying

7 for assistance for placement as a teacher’s aide

8 in an elementary school or secondary school, an

9 associate, baccalaureate, or advanced degree

10 from an institution of higher education.

11 (4) INSTITUTION OF HIGHER EDUCATION.—The

12 term ‘‘institution of higher education’’ has the

13 meaning given the term in section 101 of the Higher

14 Education Act of 1965 (20 U.S.C. 1001)

15 (5) STATE.—The term ‘‘State’’ means each of

16 the several States of the United States, the District

17 of Columbia, American Samoa, the Federated States

18 of Micronesia, Guam, the Republic of the Marshall

19 Islands, the Commonwealth of the Northern Mar20 iana Islands, the Commonwealth of Puerto Rico, the

21 Republic of Palau, and the United States Virgin Is22 lands.

23 (b) PLACEMENT PROGRAM.—The Secretary may es24 tablish a program of awarding grants to States—
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1 (1) to enable the States to assist eligible indi2 viduals to obtain—

3 (A) certification or licensure as elementary

4 school or secondary school teachers; or

5 (B) the credentials necessary to serve as

6 teachers’ aides; and

7 (2) to facilitate the employment of the eligible

8 individuals by local educational agencies identified

9 under subsection (c)(2) as experiencing a shortage of

10 teachers or teachers’ aides.

11 (c) STATES WITH ALTERNATIVE CERTIFICATION RE12 QUIREMENTS AND TEACHER AND TEACHER’S AIDE

13 SHORTAGES.—Upon the establishment of the placement

14 program authorized by subsection (b), the Secretary

15 shall—

16 (1) conduct a survey of States to identify those

17 States that have alternative certification or licensure

18 requirements for teachers;

19 (2) periodically request information from States

20 identified under paragraph (1) to identify in these

21 States those local educational agencies that—

22 (A) are receiving grants under part A of

23 title I of the Elementary and Secondary Edu24 cation Act of 1965 (20 U.S.C. 6311 et seq.) as

25 a result of having within their jurisdictions con-
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1 centrations of children from low-income fami2 lies; and

3 (B) are also experiencing a shortage of

4 qualified teachers, in particular a shortage of

5 science, mathematics, computer science, or engi6 neering teachers; and

7 (3) periodically request information from all

8 States to identify local educational agencies that—

9 (A) are receiving grants under part A of

10 title I of the Elementary and Secondary Edu11 cation Act of 1965 (20 U.S.C. 6311 et seq.) as

12 a result of having within their jurisdictions con13 centrations of children from low-income fami14 lies; and

15 (B) are experiencing a shortage of teach16 ers’ aides.

17 (d) SELECTION OF ELIGIBLE INDIVIDUALS.—

18 (1) IN GENERAL.—Selection of eligible individ19 uals to participate in the placement program author20 ized by subsection (b) shall be made on the basis of

21 applications submitted to a State. An application

22 shall be in such form and contain such information

23 as the State may require.

24 (2) PRIORITY.—In selecting eligible individuals

25 to receive assistance for placement as elementary
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1 school or secondary school teachers, the State shall

2 give priority to eligible individuals who—

3 (A) have substantial, demonstrated career

4 experience in science, mathematics, computer

5 science, or engineering and agree to seek em6 ployment as science, mathematics, computer

7 science, or engineering teachers in elementary

8 schools or secondary schools; or

9 (B) have substantial, demonstrated career

10 experience in another subject area identified by

11 the State as important for national educational

12 objectives and agree to seek employment in that

13 subject area in elementary schools or secondary

14 schools.

15 (e) AGREEMENT.—An eligible individual selected to

16 participate in the placement program authorized by sub17 section (b) shall be required to enter into an agreement

18 with the State, in which the eligible individual agrees—

19 (1) to obtain, within such time as the State

20 may require, certification or licensure as an elemen21 tary school or secondary school teacher or the nec22 essary credentials to serve as a teacher’s aide in an

23 elementary school or secondary school; and

24 (2) to accept—
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1 (A) in the case of an eligible individual se2 lected for assistance for placement as a teacher,

3 an offer of full-time employment as an elemen4 tary school or secondary school teacher for not

5 less than two school years with a local edu6 cational agency identified under subsection

7 (c)(2), to begin the school year after obtaining

8 that certification or licensure; or

9 (B) in the case of an eligible individual se10 lected for assistance for placement as a teach11 er’s aide, an offer of full-time employment as a

12 teacher’s aide in an elementary school or sec13 ondary school for not less than 2 school years

14 with a local educational agency identified under

15 subsection (c)(3), to begin the school year after

16 obtaining the necessary credentials.

17 (f) STIPEND FOR PARTICIPANTS.—

18 (1) IN GENERAL.—The State shall pay to an el19 igible individual participating in the placement pro20 gram a stipend in an amount equal to the lesser

21 of—

22 (A) $5,000; or

23 (B) the total costs of the type described in

24 paragraphs (1), (2), (3), (8), and (9) of section

25 472 of the Higher Education Act of 1965 (20
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1 U.S.C. 1087ll) incurred by the eligible indi2 vidual while obtaining teacher certification or li3 censure or the necessary credentials to serve as

4 a teacher’s aide and employment as an elemen5 tary school or secondary school teacher or

6 teacher aide.

7 (2) RELATION TO OTHER ASSISTANCE.—A sti8 pend paid under paragraph (1) shall be taken into

9 account in determining the eligibility of the eligible

10 individual for Federal student financial assistance

11 provided under title IV of the Higher Education Act

12 of 1965 (20 U.S.C. 1070 et seq.).

13 (g) GRANTS TO FACILITATE PLACEMENT.—

14 (1) TEACHERS.—In the case of an eligible indi15 vidual in the placement program obtaining teacher

16 certification or licensure, the State may offer to

17 enter into an agreement under this subsection with

18 the first local educational agency identified under

19 subsection (b)(2) that employs the eligible individual

20 as a full-time elementary school or secondary school

21 teacher after the eligible individual obtains teacher

22 certification or licensure.

23 (2) TEACHER’S AIDES.—In the case of an eligi24 ble individual in the program obtaining credentials

25 to serve as a teacher’s aide, the State may offer to
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1 enter into an agreement under this subsection with

2 the first local educational agency identified under

3 subsection (b)(3) that employs the participant as a

4 full-time teacher’s aide.

5 (3) AGREEMENTS CONTRACTS.—Under an

6 agreement referred to in paragraph (1) or (2)—

7 (A) the local educational agency shall

8 agree to employ the eligible individual full time

9 for not less than 2 consecutive school years (at

10 a basic salary to be certified to the State) in a

11 school of the local educational agency that—

12 (i) serves a concentration of children

13 from low-income families; and

14 (ii) has an exceptional need for eligi15 ble individuals; and

16 (B) the State shall agree to pay to the

17 local educational agency for each eligible indi18 vidual, from amounts provided under this sec19 tion, $5,000 per year for a maximum of 2

20 years.

21 (h) REIMBURSEMENT UNDER CERTAIN CIR22 CUMSTANCES.—

23 (1) IN GENERAL.—If an eligible individual in

24 the placement program fails to obtain teacher certifi25 cation or licensure, employment as an elementary
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1 school or secondary school teacher, or employment

2 as a teacher’s aide as required under the agreement

3 or voluntarily leaves, or is terminated for cause,

4 from the employment during the 2 years of required

5 service, the eligible individual shall be required to re6 imburse the State for any stipend paid to the eligible

7 individual under subsection (f)(1) in an amount that

8 bears the same ratio to the amount of the stipend

9 as the unserved portion of required service bears to

10 the 2 years of required service. A State shall for11 ward the proceeds of any reimbursement received

12 under this paragraph to the Secretary.

13 (2) OBLIGATION TO REIMBURSE.—The obliga14 tion to reimburse the State under this subsection is,

15 for all purposes, a debt owing the United States. A

16 discharge in bankruptcy under title 11 shall not re17 lease a participant from the obligation to reimburse

18 the State. Any amount owed by an eligible individual

19 under paragraph (1) shall bear interest at the rate

20 equal to the highest rate being paid by the United

21 States on the day on which the reimbursement is de22 termined to be due for securities having maturities

23 of 90 days or less and shall accrue from the day on

24 which the eligible individual is first notified of the

25 amount due.
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1 (i) EXCEPTIONS TO REIMBURSEMENT PROVISIONS.—

2 (1) IN GENERAL.—An eligible individual in the

3 placement program shall not be considered to be in

4 violation of an agreement entered into under sub5 section (e) during any period in which the

6 participant—

7 (A) is pursuing a full-time course of study

8 related to the field of teaching at an institution

9 of higher education;

10 (B) is serving on active duty as a member

11 of the Armed Forces;

12 (C) is temporarily totally disabled for a pe13 riod of time not to exceed 3 years as established

14 by sworn affidavit of a qualified physician;

15 (D) is unable to secure employment for a

16 period not to exceed 12 months by reason of the

17 care required by a spouse who is disabled;

18 (E) is seeking and unable to find full-time

19 employment as a teacher or teacher’s aide in an

20 elementary school or secondary school for a sin21 gle period not to exceed 27 months; or

22 (F) satisfies the provisions of additional

23 reimbursement exceptions that may be pre24 scribed by the Secretary.
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1 (2) FORGIVENESS.—An eligible individual shall

2 be excused from reimbursement under subsection (h)

3 if the eligible individual becomes permanently totally

4 disabled as established by sworn affidavit of a quali5 fied physician. The Secretary may also waive reim6 bursement in cases of extreme hardship to the par7 ticipant, as determined by the Secretary.

8 SEC. 505. PESTICIDE APPLICATION IN SCHOOLS.

9 (a) IN GENERAL.—Each school that receives Federal

10 funding shall—

11 (1) take steps to reduce the exposure of chil12 dren to pesticides on school grounds, both indoors

13 and outdoors; and

14 (2) provide parents and guardians of children

15 that attend the school with advance notification of

16 certain pesticide applications on school grounds in

17 accordance with subsections (b) and (c).

18 (b) EPA LIST OF TOXIC PESTICIDES.—

19 (1) IN GENERAL.—The Administrator of the

20 Environmental Protection Agency shall distribute to

21 each school that receives Federal funding the cur22 rent manual of the Environmental Protection Agen23 cy that guides schools in the establishment of a least

24 toxic pesticide policy.
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1 (2) LIST.—Not later than 1 year after the date

2 of enactment of this Act, the Administrator of the

3 Environmental Protection Agency shall provide each

4 school that receives Federal funding with a list of

5 pesticides that contain a substance that the Admin6 istrator has identified as a known carcinogen, a de7 velopmental or reproductive toxin, or a category I or

8 II acute nerve toxin.

9 (c) PARENTAL NOTIFICATION OF TOXIC PESTICIDE

10 APPLICATIONS IN SCHOOLS.—

11 (1) IN GENERAL.—On or after the date that is

12 18 months after the date of enactment of this Act,

13 any school that receives Federal funding shall not

14 apply any pesticide described in paragraph (b)(2) on

15 school grounds, either indoors or outdoors, unless an

16 administrative official of the school provides notice

17 of the planned application to parents and guardians

18 of children that attend the school not later than 48

19 hours before the application of the pesticide.

20 (2) NOTICE.—The notice described in para21 graph (1)—

22 (A) shall include—

23 (i) a description of the intended area

24 of application; and
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1 (ii) the name of each pesticide to be

2 applied; and

3 (B) shall indicate whether the pesticide is

4 a known carcinogen, a developmental or repro5 ductive toxin, or a category I or II acute nerve

6 toxin.

7 (3) INCORPORATION OF NOTICE.—The notice

8 described in paragraph (1) may be incorporated in

9 any notice that is being sent to parents and guard10 ians at the time at which the pesticide notice is re11 quired to be sent.

12 SEC. 506. SENSE OF THE SENATE REGARDING A SAFE

13 LEARNING ENVIRONMENT.

14 (a) FINDINGS.—Congress finds that:

15 (1) Every school child in America should have

16 a safe learning environment free from violence and

17 illegal drugs.

18 (2) Violence and illegal drugs in the schools un19 dermine a safe and secure learning environment.

20 (3) Any instance of violence or illegal drugs in

21 schools is unacceptable and undermines the efforts

22 of Congress, State and local governments and school

23 boards, and parents to provide American children

24 with the best education possible.
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1 (4) In the last 12 months, there have been at

2 least 50 people killed or injured in school shootings

3 in America.

4 (5) From 1992 through 1998, the number of

5 referrals made by the Bureau of Alcohol, Tobacco,

6 and Firearms to the Federal Bureau of Investigation

7 for Federal firearms prosecutions fell 44 percent,

8 which resulted in a 40-percent drop in prosecutions

9 and a 31-percent decline in convictions, allowing

10 criminals to remain on the streets preying on our

11 most vulnerable citizens, including our children.

12 (6) From 1996 to 1998, the Justice Depart13 ment only prosecuted an average of seven persons

14 per year for illegally transferring a handgun to a ju15 venile.

16 (7) Since 1992, the percentage of 8th grade

17 students using marijuana, cocaine, and heroin in the

18 past 30 days has increased 162 percent, 86 percent,

19 and 50 percent, respectively, according to the re20 spected Monitoring the Future survey.

21 (8) The February 29, 2000, shooting at Buell

22 Elementary School in Mount Morris Township,

23 Michigan, is evidence that gun violence in American

24 schools continues, that the drug culture contributes

25 to youth violence, and that the breakdown of the
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1 American family has contributed to the increase in

2 violence among American children.

3 (b) SENSE OF THE SENATE.—It is the sense of the

4 Senate that the reauthorization of the Safe and Drug-Free

5 Schools program that Congress soon will be considering

6 should target the elimination of illegal drugs and violence

7 in our schools and should encourage local schools to insist

8 on zero-tolerance policies towards violence and illegal drug

9 use.

10 SEC. 507. REDUCTION IN SCHOOL VIOLENCE.

11 (a) SHORT TITLE.—This section may be cited as the

12 ‘‘School Violence Reduction Act’’.

13 (b) FINDINGS.—Congress finds that:

14 (1) Every school child in America has a right

15 to a safe learning environment free from guns and

16 violence.

17 (2) The United States Department of Edu18 cation report on the Implementation of the Gun19 Free Schools Act found that 3,930 children were ex20 pelled for bringing guns to school during the 1997–

21 98 school year.

22 (3) Nationwide, 57 percent of the expulsions

23 were high school students, 33 percent were in junior

24 high and 10 percent were in elementary school.
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1 (c) GRANTS.—The Secretary of Education shall

2 award grants to elementary and secondary schools (as

3 such terms are defined in section 14101 of the Elementary

4 and Secondary Education Act of 1965 (20 U.S.C. 8801))

5 to enable such schools to—

6 (1) develop and disseminate model programs to

7 reduce violence in schools,

8 (2) educate students about the dangers associ9 ated with guns, and

10 (3) provide violence prevention information (in11 cluding information about safe gun storage) to chil12 dren and their parents.

13 (d) APPLICATION.—To be eligible to receive a grant

14 under subsection (b), an elementary or secondary school

15 shall prepare and submit to the Secretary of Education

16 an application at such time, in such manner, and con17 taining such information as the Secretary may require.

18 (e) PUBLIC SERVICE ANNOUNCEMENTS.—The Sec19 retary of Education shall provide for the development and

20 dissemination of public service announcements and other

21 information on ways to reduce violence in our Nation’s

22 schools, including safe gun storage and other measures.

23 (f) AUTHORIZATION OF APPROPRIATIONS.—For the

24 purpose of carrying out this section, there are authorized

25 to be appropriated funds of up to $7,000,000 for fiscal
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1 year 2001 and such sums as may be necessary for each

2 of the four succeeding fiscal years.

Passed the Senate March 2, 2000.

Attest:

Secretary.
106TH CONGRESS

2D SESSION S. 1134

AN ACT

To amend the Internal Revenue Code of 1986 to

allow tax-free expenditures from education individual retirement accounts for elementary andsecondary school expenses, to increase the maximum annual amount of contributions to such accounts, and for other purposes.