I 

109TH CONGRESS 

2D SESSION H. R. 5210 

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

professional school personnel in grades kindergarten through grade 12 

and to amend title II of the Social Security Act to replace the 60- 

month period of employment requirement for application of the Government pension offset exemption with the rule that last applied before 

section 418 of the Social Security Protection Act of 2004 was enacted. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 26, 2006 

Mr. PAUL 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 professional school personnel in grades 

kindergarten through grade 12 and to amend title II 

of the Social Security Act to replace the 60-month period 

of employment requirement for application of the Government pension offset exemption with the rule that last 

applied before section 418 of the Social Security Protection Act of 2004 was enacted. 

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


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Professional Educators 

3 Tax Relief Act of 2006’’. 

4 SEC. 2. TAX CREDIT FOR PROFESSIONAL SCHOOL PER5 SONNEL IN GRADES K–12. 

6 (a) IN GENERAL.—Subpart A of part IV of sub7 chapter A of chapter 1 of the Internal Revenue Code of 

8 1986 (relating to nonrefundable personal credits) is 

9 amended by inserting after section 25D the following new 

10 section: 

11 ‘‘SEC. 25E. PROFESSIONAL SCHOOL PERSONNEL IN GRADES 

12 K–12. 

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

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

16 amount equal to $1,000. 

17 ‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of this 

18 section, the term ‘eligible individual’ means any individual 

19 who— 

20 ‘‘(1) is employed— 

21 ‘‘(A) as a teacher in any of the grades kin22 dergarten through grade 12, or 

23 ‘‘(B) in another capacity (including librar24 ians) in any of the grades kindergarten through 

25 grade 12, or in a position which involves reg26 ular contact with students in any of such 


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1 grades, and whose position involves the formu2 lation or implementation of the academic pro3 gram for any of the grades kindergarten 

4 through 12, and 

5 ‘‘(2) is employed on a full-time basis for an aca6 demic year that ends during the taxable year.’’. 

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

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

9 of such Code is amended by inserting after the item relat10 ing to section 25D the following new item: 

‘‘Sec. 25E. Professional school personnel in grades K–12’’. 

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

12 this section shall apply to taxable years beginning after 

13 December 31, 2006. 

14 SEC. 3. RESTORATION OF EARLIER RULE FOR APPLICA15 TION OF GOVERNMENT PENSION OFFSET EX16 EMPTION. 

17 (a) IN GENERAL.—Section 202(k)(5)(A) of the Social 

18 Security Act is amended (in the matter before clause (i)) 

19 by striking ‘‘during any portion of the last 60 months of 

20 such service ending with’’ and inserting ‘‘on’’. 

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

22 subsection (a) shall apply with respect to applications for 

23 benefits under title II of the Social Security Act filed on 


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1 or after the first day of the first month that begins after 

2 the date of the enactment of this Act. 

Æ 


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