I 

111TH CONGRESS 

1ST SESSION H. R. 1949 

To amend the Internal Revenue Code of 1986 to provide a tax credit for 

elementary and secondary school teachers. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 2, 2009 

Mr. PAUL (for himself and Mr. MILLER of Florida) 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 provide 

a tax credit for elementary and secondary 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 Tax Cut Act 

5 of 2009’’. 

6 SEC. 2. CREDIT FOR TEACHERS OF ELEMENTARY OR SEC7 ONDARY SCHOOLS. 

8 (a) IN GENERAL.—Subpart A of part IV of sub9 chapter A of chapter 1 of the Internal Revenue Code of 

10 1986 (relating to nonrefundable personal credits) is 


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1 amended by inserting after section 25D the following new 

2 section: 

3 ‘‘SEC. 25E. ELEMENTARY AND SECONDARY SCHOOL TEACH4 ERS. 

5 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli6 gible individual, there shall be allowed as a credit against 

7 the tax imposed by this chapter for the taxable year an 

8 amount equal to $3,000. 

9 ‘‘(b) DEFINITIONS.— 

10 ‘‘(1) ELIGIBLE INDIVIDUAL.— 

11 ‘‘(A) IN GENERAL.—Except as provided in 

12 subparagraph (B), for purposes of subsection 

13 (a), the term ‘eligible individual’ means an indi14 vidual who— 

15 ‘‘(i) is a teacher in an elementary or 

16 secondary school, and 

17 ‘‘(ii) is employed on a full-time basis 

18 for an academic year ending during the 

19 taxable year. 

20 ‘‘(B) EXCLUDED INDIVIDUALS.—Such 

21 term does not include an individual who is em22 ployed, on a full-time basis for such academic 

23 year, as other staff (as defined in section 

24 9101(29) of the Elementary and Secondary 

25 Education Act of 1965 (20 U.S.C. 7801(29))). 


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1 ‘‘(2) ELEMENTARY OR SECONDARY SCHOOL.— 

2 The term ‘elementary or secondary school’ means 

3 any organization described in section 

4 170(b)(1)(A)(ii) which provides education solely at 

5 or below the 12th grade. 

6 ‘‘(c) COST-OF-LIVING ADJUSTMENT.— 

7 ‘‘(1) IN GENERAL.—In the case of any taxable 

8 year beginning in a calendar year after 2009, the 

9 $3,000 amount contained in subsection (a) shall be 

10 increased by— 

11 ‘‘(A) such amount, multiplied by 

12 ‘‘(B) the cost-of-living adjustment deter13 mined under section 1(f)(3) for the calendar 

14 year in which the taxable year begins, by sub15 stituting ‘calendar year 2008’ for ‘calendar year 

16 1992’ in subparagraph (B) thereof. 

17 ‘‘(2) ROUNDING.—If any increase determined 

18 under paragraph (1) is not a multiple of $10, such 

19 increase shall be rounded to the next highest mul20 tiple of $10. 

21 ‘‘(d) REGULATIONS.—The Secretary shall prescribe 

22 regulations to carry out this section, including regulations 

23 providing for claiming the credit under this section on 

24 Form 1040EZ.’’. 


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

2 for subpart A of part IV of subchapter A of chapter 1 

3 of such Code is amended by inserting after the item relat4 ing to section 25D the following new item: 

‘‘Sec. 25E. Elementary and secondary school teachers.’’. 

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

6 this section shall apply to taxable years beginning after 

7 December 31, 2008. 

Æ 


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