II 

114TH CONGRESS 

1ST SESSION S. 138 

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

to individuals teaching in elementary and secondary schools located in 

rural or high unemployment areas and to individuals who achieve certification from the National Board for Professional Teaching Standards, 

and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 8, 2015 

Mr. WYDEN introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a tax incentive to individuals teaching in elementary and 

secondary schools located in rural or high unemployment 

areas and to individuals who achieve certification from 

the National Board for Professional Teaching Standards, 

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. 

4 This Act may be cited as the ‘‘Incentives to Educate 

5 American Children Act of 2015’’ or the ‘‘I Teach Act of 

6 2015’’. 


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1 SEC. 2. REFUNDABLE TAX CREDIT FOR INDIVIDUALS 

2 TEACHING IN ELEMENTARY AND SECONDARY 

3 SCHOOLS LOCATED IN HIGH POVERTY OR 

4 RURAL AREAS AND CERTIFIED TEACHERS. 

5 (a) IN GENERAL.—Subpart C of part IV of sub6 chapter A of chapter 1 of the Internal Revenue Code of 

7 1986 is amended by inserting after section 36B the fol8 lowing new section: 

9 ‘‘SEC. 36C. TAX CREDIT FOR INDIVIDUALS TEACHING IN EL10 EMENTARY AND SECONDARY SCHOOLS LO11 CATED IN HIGH POVERTY OR RURAL AREAS 

12 AND CERTIFIED TEACHERS. 

13 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli14 gible teacher, there shall be allowed as a credit against 

15 the tax imposed by this subtitle for the taxable year an 

16 amount equal to the applicable amount for the eligible aca17 demic year ending during such taxable year. 

18 ‘‘(b) APPLICABLE AMOUNT.—For purposes of this 

19 section— 

20 ‘‘(1) TEACHERS IN SCHOOLS IN RURAL AREAS

21 OR SCHOOLS WITH HIGH POVERTY.— 

22 ‘‘(A) IN GENERAL.—In the case of an eligi23 ble teacher who performs services in a public 

24 kindergarten or a public elementary or sec25 ondary school described in subparagraph (B) 


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1 during the eligible academic year, the applicable 

2 amount is $1,000. 

3 ‘‘(B) SCHOOL DESCRIBED.—A public kin4 dergarten or a public elementary or secondary 

5 school is described in this subparagraph if— 

6 ‘‘(i) at least 75 percent of the stu7 dents attending such kindergarten or 

8 school receive free or reduced-cost lunches 

9 under the school lunch program established 

10 under the Richard B. Russell National 

11 School Lunch Act, or 

12 ‘‘(ii) such kindergarten or school has 

13 a School Locale Code of 41, 42, or 43, as 

14 determined by the Secretary of Education. 

15 ‘‘(2) CERTIFIED TEACHERS.—In the case of an 

16 eligible teacher who is certified by the National 

17 Board for Professional Teaching Standards for the 

18 eligible academic year, the applicable amount is 

19 $1,000. 

20 ‘‘(3) CERTIFIED TEACHERS IN SCHOOLS IN

21 RURAL AREAS OR SCHOOLS WITH HIGH POVERTY.— 

22 In the case of an eligible teacher described in both 

23 paragraphs (1) and (2), the applicable amount is 

24 $2,000. 


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1 ‘‘(c) ELIGIBLE TEACHER.—For purposes of this sec2 tion, the term ‘eligible teacher’ means, for any eligible aca3 demic year, an individual who is a kindergarten through 

4 grade 12 classroom teacher or instructor in a public kin5 dergarten or a public elementary or secondary school on 

6 a full-time basis for such eligible academic year. 

7 ‘‘(d) ADDITIONAL DEFINITIONS.—For purposes of 

8 this section— 

9 ‘‘(1) ELEMENTARY AND SECONDARY

10 SCHOOLS.—The terms ‘elementary school’ and ‘sec11 ondary school’ have the respective meanings given 

12 such terms by section 9101 of the Elementary and 

13 Secondary Education Act of 1965. 

14 ‘‘(2) ELIGIBLE ACADEMIC YEAR.—The term ‘el15 igible academic year’ means any academic year end16 ing in a taxable year beginning after December 31, 

17 2015.’’. 

18 (b) CONFORMING AMENDMENTS.— 

19 (1) Paragraph (2) of section 1324(b) of title 

20 31, United States Code, is amended by inserting ‘‘, 

21 36C’’ after ‘‘36B’’. 

22 (2) The table of sections for subpart C of part 

23 IV of subchapter A of chapter 1 of the Internal Rev24 enue Code of 1986 is amended by inserting after the 

25 item relating to section 36B the following new item: 


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‘‘Sec. 36C. Tax credit for individuals teaching in elementary and secondary 

schools located in high poverty or rural areas and certified 

teachers.’’. 

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

2 this section shall apply to academic years ending in tax3 able years beginning after December 31, 2015. 

Æ 


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