I 

110TH CONGRESS 

1ST SESSION H. R. 1184 

To increase community service by students at risk of education failure and 

thereby reduce youth and gang violence. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 16, 2007 

Ms. WATSON introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the 

Speaker, in each case for consideration of such provisions as fall within 

the jurisdiction of the committee concerned 

A BILL 

To increase community service by students at risk of education failure and thereby reduce youth and gang violence. 

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 ‘‘At-Risk Youth Protec5 tion Act of 2007’’. 

6 SEC. 2. GRANTS TO REDUCE YOUTH AND GANG VIOLENCE. 

7 (a) GRANTS TO SEAS.— 


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1 (1) IN GENERAL.—The Secretary of Education 

2 may make grants to State educational agencies for 

3 the purpose of making subgrants to alternative 

4 schools or programs that agree to implement a com5 munity service requirement and thereby reduce 

6 youth and gang violence. 

7 (2) APPLICATION.—To seek a grant under this 

8 section, a State educational agency shall submit an 

9 application to the Secretary at such time, in such 

10 manner, and containing such information as the Sec11 retary may require. 

12 (b) SUBGRANTS TO ALTERNATIVE SCHOOLS OR PRO13 GRAMS.— 

14 (1) IN GENERAL.—A State educational agency 

15 receiving a grant under this section shall use the 

16 grant to make subgrants to alternative schools or 

17 programs that agree to require each secondary 

18 school student enrolled in the school or program— 

19 (A) to perform not less than 100 hours of 

20 community service each school year; and 

21 (B) to receive training or counseling on 

22 conflict resolution as a prerequisite to per23 forming such community service. 

24 (2) APPLICATION.—To seek a subgrant under 

25 this section, an alternative school or program shall 


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1 submit an application to the State educational agen2 cy at such time, in such manner, and containing 

3 such information as the Secretary may require. 

4 (c) DEFINITIONS.—In this section: 

5 (1) The term ‘‘alternative school or program’’ 

6 means a public school or program designed to ad7 dress student needs that typically cannot be met in 

8 regular schools because the student is at risk of edu9 cation failure (as indicated by poor grades, truancy, 

10 disruptive behavior, pregnancy, or similar factors as11 sociated with temporary or permanent withdrawal 

12 from school). 

13 (2) The term ‘‘community service’’ means a 

14 method of service learning— 

15 (A) under which the student involved 

16 learns and develops through active participation 

17 in thoughtfully organized and adult-supervised 

18 service that— 

19 (i) is conducted in, and meets the 

20 needs of, a community; 

21 (ii) is coordinated with the student’s 

22 alternative school or program, and with the 

23 community; and 

24 (iii) helps foster civic responsibility; 

25 and 


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1 (B) that— 

2 (i) is integrated into and enhances the 

3 academic curriculum of the student, or the 

4 educational components of the community 

5 service program in which the student is en6 rolled; and 

7 (ii) provides structured time for the 

8 student to reflect on the service experience. 

9 (3) The term ‘‘institution of higher education’’ 

10 has the meaning given to that term in section 101 

11 of the Higher Education Act of 1965 (20 U.S.C. 

12 1001). 

13 (4) The term ‘‘secondary school’’ has the mean14 ing given to that term in section 9101 of the Ele15 mentary and Secondary Education Act of 1965 (20 

16 U.S.C. 7801). 

17 (5) The term ‘‘Secretary’’ means the Secretary 

18 of Education. 

19 (6) The term ‘‘State educational agency’’ has 

20 the meaning given to that term in section 9101 of 

21 the Elementary and Secondary Education Act of 

22 1965 (20 U.S.C. 7801). 

23 SEC. 3. COMMUNITY SERVICE DEDUCTION. 

24 (a) IN GENERAL.—Part VI of subchapter B of chap25 ter 1 of the Internal Revenue Code of 1986 (relating to 


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1 itemized deductions for individuals and corporations) is 

2 amended by inserting after section 181 the following new 

3 section: 

4 ‘‘SEC. 182. COMMUNITY SERVICE DEDUCTION. 

5 ‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of a 

6 business, there shall be allowed as a deduction an amount 

7 determined in accordance with subsection (b). 

8 ‘‘(b) AMOUNT OF DEDUCTION.—In the case of a 

9 business, the amount determined under this subsection, 

10 with respect to a taxable year, is the sum of— 

11 ‘‘(1) $750 per 100 hours of community service 

12 completed by a qualified student through such busi13 ness during such taxable year, plus 

14 ‘‘(2) $2,000 per qualified employee employed 

15 through such business. 

16 ‘‘(c) DOLLAR LIMITATION.—In the case of a busi17 ness, the amount determined under subsection (b)(1), with 

18 respect to each qualified student completing hours of com19 munity service through such business, shall not exceed 

20 $1,500. 

21 ‘‘(d) DEFINITIONS.—For purposes of this section, 

22 with respect to a taxable year— 

23 ‘‘(1) QUALIFIED STUDENT.—The term ‘quali24 fied student’ means a student enrolled in an alter25 native school or program (as defined in section 2(c) 


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1 of the At-Risk Youth Protection Act of 2007) who 

2 performs community service through a place of busi3 ness located not more than 20 miles from the loca4 tion of the student’s alternative school or program in 

5 order to comply with such school or program’s com6 munity service requirement. 

7 ‘‘(2) QUALIFIED EMPLOYEE.—With respect to a 

8 business, the term ‘qualified employee’ means a 

9 graduate of an alternative school or program (as de10 fined in section 2(c) of the At-Risk Youth Protection 

11 Act of 2007) who completes 1 year of employment 

12 through such business during such taxable year. 

13 ‘‘(3) COMMUNITY SERVICE.—The term ‘commu14 nity service’ has the meaning given to such term in 

15 section 2(c) of the At-Risk Youth Protection Act of 

16 2007. 

17 ‘‘(e) REGULATIONS.—The Secretary shall prescribe 

18 such regulations as may be necessary or appropriate to 

19 carry out the purposes of this section and to ensure that 

20 the community service completed by a qualified student 

21 through a business that is allowed a deduction under sub22 section (a) meets the requirements described in section 

23 2(c) of the At-Risk Youth Protection Act of 2007.’’. 

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

25 for part VI of subchapter B of chapter 1 of such Code 


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1 is amended by inserting after the item relating to section 

2 181 the following new item: 

‘‘Sec. 182. Community service deduction.’’. 

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

4 this section shall apply to taxable years beginning after 

5 December 31, 2007. 

Æ 


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