II

106TH CONGRESS

2D SESSION S. 2012

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

income tax to elementary and secondary school teachers who provide

classroom materials.

IN THE SENATE OF THE UNITED STATES

JANUARY 27, 2000

Mr. KYL 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 allow a

credit against income tax to elementary and secondary

school teachers who provide classroom materials.

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

3 SECTION 1. CREDIT TO ELEMENTARY AND SECONDARY

4 SCHOOL TEACHERS WHO PROVIDE CLASS5 ROOM MATERIALS.

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

8 1986 is amended by adding at the end the following new

9 section:
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1 ‘‘SEC. 30B. CREDIT TO ELEMENTARY AND SECONDARY

2 SCHOOL TEACHERS WHO PROVIDE CLASS3 ROOM MATERIALS.

4 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in5 dividual who is a teacher at an elementary or secondary

6 school on a full-time basis for an academic year ending

7 during a taxable year, there shall be allowed as a credit

8 against the tax imposed by this chapter for such taxable

9 year an amount equal to the sum of the qualified elemen10 tary and secondary education expenses which are paid or

11 incurred by the taxpayer during each taxable year.

12 ‘‘(b) MAXIMUM CREDIT.—The credit allowed by sub13 section (a) for any taxable year shall not exceed $100.

14 ‘‘(c) QUALIFIED ELEMENTARY AND SECONDARY

15 EDUCATION EXPENSES.—For purposes of this section,

16 the term ‘qualified elementary and secondary education

17 expenses’ means amounts paid for books, supplies (other

18 than nonathletic supplies for courses of instruction in

19 health or physical education), computer equipment (in20 cluding related software and services) and other equip21 ment, and supplementary materials used by an individual

22 described in subsection (a) in the classroom.

23 ‘‘(d) ELEMENTARY OR SECONDARY SCHOOL.—For

24 purposes of this section, the term ‘elementary or sec25 ondary school’ means any school which provides elemen-
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1 tary education or secondary education (through grade 12),

2 as determined under State law.

3 ‘‘(e) SPECIAL RULES.—

4 ‘‘(1) DENIAL OF DOUBLE BENEFIT.—No deduc5 tion shall be allowed under this chapter for any con6 tribution for which credit is allowed under this sec7 tion.

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

9 The credit allowable under subsection (a) for any

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

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

12 reduced by the sum of the credits allowable

13 under subpart A and the preceding sections of

14 this subpart, over

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

16 taxable year.

17 ‘‘(f) ELECTION TO HAVE CREDIT NOT APPLY.—A

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

19 taxable year.’’

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

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

22 of such Code is amended by adding at the end the fol23 lowing new item:

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

who provide classroom materials.’’
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1 (c) EFFECTIVE DATE.—The amendments made by

2 this section shall apply to taxable years beginning after

3 December 31, 1999.

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