II 

113TH CONGRESS 

2D SESSION S. 2108 

To amend the Internal Revenue Code of 1986 to encourage teachers to 

pursue teaching science, technology, engineering, and mathematics subjects at elementary and secondary schools. 

IN THE SENATE OF THE UNITED STATES 

MARCH 11, 2014 

Mrs. GILLIBRAND 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 encourage 

teachers to pursue teaching science, technology, engineering, and mathematics subjects at elementary and secondary schools. 

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 ‘‘National STEM Edu5 cation Tax Incentive for Teachers Act of 2014’’. 


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1 SEC. 2. REFUNDABLE CREDIT FOR PORTION OF TUITION 

2 PAID FOR UNDERGRADUATE EDUCATION OF 

3 CERTAIN TEACHERS. 

4 (a) IN GENERAL.—Subpart C of part IV of sub5 chapter A of chapter 1 of the Internal Revenue Code of 

6 1986 is amended by inserting after section 36C the fol7 lowing new section: 

8 ‘‘SEC. 36D. TUITION FOR UNDERGRADUATE EDUCATION OF 

9 CERTAIN TEACHERS. 

10 ‘‘(a) IN GENERAL.—In the case of an individual who 

11 is an eligible teacher for the taxable year, there shall be 

12 allowed as a credit against the tax imposed by this subtitle 

13 an amount equal to 10 percent of qualified undergraduate 

14 tuition paid by such individual. 

15 ‘‘(b) LIMITATIONS.— 

16 ‘‘(1) DOLLAR AMOUNT.—The credit allowed by 

17 this section for any taxable year shall not exceed 

18 $1,000. 

19 ‘‘(2) TEACHERS IN HIGH-NEEDS SCHOOLS DIS20 TRICTS.—In the case of one of the first 5 taxable 

21 years in which a teacher is an eligible teacher who 

22 teaches in an elementary school or a secondary 

23 school (as those terms are defined in section 9101 

24 of the Elementary and Secondary Education Act of 

25 1965 (20 U.S.C. 7801)) receiving funds under part 

26 A of title I of such Act (20 U.S.C. 6311 et seq.), 


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1 subparagraph (A) shall be applied by substituting 

2 ‘$1,500’ for ‘$1,000’. 

3 ‘‘(3) CREDIT ALLOWED ONLY FOR 10 YEARS.— 

4 No credit shall be allowed under this section for any 

5 taxable year after the 10th taxable year for which 

6 credit is allowed under this section. 

7 ‘‘(c) ELIGIBLE TEACHER.—For purposes of this sec8 tion— 

9 ‘‘(1) IN GENERAL.—The term ‘eligible teacher’ 

10 means, with respect to a taxable year, any indi11 vidual— 

12 ‘‘(A) who is a full-time teacher, including 

13 a full-time substitute teacher, in any of grades 

14 kindergarten through 12th grade for the aca15 demic year ending in such taxable year, 

16 ‘‘(B)(i) who teaches primarily mathe17 matics, science, engineering, or technology 

18 courses in one or more of grades 9 through 12 

19 during such academic year, or 

20 ‘‘(ii) who teaches mathematics, science, en21 gineering, or technology courses in one or more 

22 of grades kindergarten through 8 during such 

23 academic year, 

24 ‘‘(C) who, in the case that such individual 

25 is a middle or secondary school teacher, reVerDate Mar 15 2010 03:17 Mar 12, 2014 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S2108.IS S2108

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1 ceived a baccalaureate or similar degree with a 

2 major in mathematics, science, engineering, or 

3 technology from an institution of higher edu4 cation, and 

5 ‘‘(D) who is highly qualified (as defined in 

6 section 9101(23) of the Elementary and Sec7 ondary Education Act of 1965). 

8 ‘‘(2) SPECIAL RULE FOR ADMINISTRATIVE PER9 SONNEL.—School administrative functions shall be 

10 treated as teaching courses referred to in paragraph 

11 (1)(B) if such functions primarily relate to such 

12 courses or are for a school which focuses primarily 

13 on such courses. 

14 ‘‘(d) QUALIFIED UNDERGRADUATE TUITION.—For 

15 purposes of this section, the term ‘qualified undergraduate 

16 tuition’ means qualified higher education expenses (as de17 fined in section 529(e)(3)) for enrollment or attendance 

18 at an institution of higher education, reduced as provided 

19 in section 25A(g)(2) and by any credit allowed by section 

20 25A with respect to such expenses. 

21 ‘‘(e) INSTITUTION OF HIGHER EDUCATION.—The 

22 term ‘institution of higher education’ means an institution 

23 of higher education as defined in section 102 of the Higher 

24 Education Act of 1965 (20 U.S.C. 1002). 


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1 ‘‘(f) REGULATIONS.—The Secretary shall prescribe 

2 such regulations as may be appropriate to carry out the 

3 purposes of this section.’’. 

4 (b) CONFORMING AMENDMENTS.— 

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

6 31, United States Code, is amended by inserting 

7 ‘‘36D,’’ after ‘‘36C,’’. 

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

9 IV of subchapter A of chapter 1 of the Internal Rev10 enue Code of 1986 is amended by inserting after the 

11 item relating to section 36C the following new item: 

‘‘Sec. 36D. Tuition for undergraduate education of certain teachers.’’. 

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

13 this section shall apply to taxable years beginning after 

14 the date of the enactment of this Act; except that only 

15 periods during which an individual is an eligible teacher 

16 (as defined in section 36D(c) of the Internal Revenue 

17 Code of 1986, as added by this section) after such date 

18 shall be taken into account under section 36D(b)(3) of 

19 such Code, as so added. 

Æ 


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