I

106TH CONGRESS

2D SESSION H. R. 5112

To amend the Internal Revenue Code of 1986 to allow a credit against

income tax to elementary and secondary public school teachers.

IN THE HOUSE OF REPRESENTATIVES

SEPTEMBER 6, 2000

Mr. BACA introduced the following bill; which was referred to the Committee

on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow a

credit against income tax to elementary and secondary

public school teachers.

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.

4 This Act may be cited as the ‘‘Teacher Recruitment

5 and Retention Act of 2000’’.

6 SEC. 2. FINDINGS.

7 The Congress finds that:

8 (1) Adequate compensation is essential to re9 cruit and retain teachers and maintain teacher qual10 ity.
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1 (2) Teachers are among the lowest paid profes2 sionals. In 1997, an average teacher’s salary was

3 $26,139, which was the second to the lowest in com4 parison to other professions. By contrast, graduates

5 with engineering degrees were paid an average of

6 $43,178 per year.

7 (3) Since 1989, the salaries of teachers between

8 the ages of 35 and 44 have declined by about $400

9 per year, on average, when adjusted for inflation.

10 (4) Starting salaries for college graduates who

11 have majored in education are lower than the start12 ing salaries for other graduates.

13 (5) Both demographic shifts in the age of

14 teachers and the onset of retirement have caused at15 trition within the field of teaching, increasing the

16 need for teacher recruitment and retention. In

17 1994–95, 27.4 percent of public elementary and sec18 ondary school teachers retired from the profession.

19 (6) In 1992, 19 percent of public elementary

20 and secondary school teachers left the profession for

21 better pay or other career opportunities. Of this per22 centage, 29 percent stated that they needed to earn

23 more money.

24 (7) In 1992, 24 percent of all new teachers in

25 inner city/urban areas said that they were likely to
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1 leave teaching. 21 percent of the new teachers in

2 schools with many low-income students said that

3 they were also likely to leave teaching.

4 (8) Public elementary and secondary school

5 teachers are facing more demanding working condi6 tions (for example, larger number of instructional

7 hours, expansion of roles, and longer after-work

8 hours).

9 (9) Public elementary and secondary school

10 teachers are routinely spending their own money for

11 school supplies (for example pencils, paper, glue, and

12 art supplies).

13 SEC. 3. INCOME TAX CREDIT FOR ELEMENTARY AND SEC14 ONDARY PUBLIC SCHOOL TEACHERS.

15 (a) IN GENERAL.—Subpart A of part IV of sub16 chapter A of chapter 1 of the Internal Revenue Code of

17 1986 (relating to nonrefundable personal credits) is

18 amended by inserting after section 25A the following new

19 section:

20 ‘‘SEC. 25B. ELEMENTARY AND SECONDARY PUBLIC SCHOOL

21 TEACHERS.

22 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli23 gible teacher, there shall be allowed as a credit against

24 the tax imposed by this chapter for the taxable year the

25 amount of $1,500.
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1 ‘‘(b) ELIGIBLE TEACHER.—For purposes of this sec2 tion, the term ‘eligible teacher’ means any individual who,

3 throughout the academic year ending during the taxable

4 year, is a full-time teacher for any of grades K–12 at a

5 public school located in the United States.’’

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

7 for such subpart A is amended by inserting after the item

8 relating to section 25A the following new item:

‘‘Sec. 25B. Elementary and secondary public school teachers.’’

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

10 this section shall apply to taxable years beginning after

11 the date of the enactment of this Act.

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