I 

110TH CONGRESS 

1ST SESSION H. R. 1060 

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

professional school personnel in prekindergarten, kindergarten, and 

grades 1 through 12. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 14, 2007 

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 prekindergarten, kindergarten, and grades 1 through 12. 

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 ‘‘Professional Educators 

5 Tax Relief Act of 2007’’. 


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1 SEC. 2. TAX CREDIT FOR PROFESSIONAL SCHOOL PER2 SONNEL IN PREKINDERGARTEN THROUGH 

3 GRADE 12. 

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

6 1986 (relating to nonrefundable personal credits) is 

7 amended by inserting after section 25D the following new 

8 section: 

9 ‘‘SEC. 25E. PROFESSIONAL SCHOOL PERSONNEL IN PRE10 KINDERGARTEN THROUGH GRADE 12. 

11 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli12 gible individual, there shall be allowed as a credit against 

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

14 amount equal to $3,000. 

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

16 section— 

17 ‘‘(1) IN GENERAL.—The term ‘eligible indi18 vidual’ means any individual— 

19 ‘‘(A) who is employed in a position which 

20 involves regular contact with students in a 

21 school, and 

22 ‘‘(B) whose position involves the formula23 tion or implementation of the educational pro24 gram for such school. 

25 ‘‘(2) SCHOOL.—The term ‘school’ means any 

26 school which provides prekindergarten education, elVerDate Aug 31 2005 00:31 Feb 18, 2007 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1060.IH H1060

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1 ementary education, or secondary education, as de2 termined under State law. 

3 ‘‘(c) COST-OF-LIVING ADJUSTMENT.— 

4 ‘‘(1) IN GENERAL.—In the case of any taxable 

5 year beginning in a calendar year after 2007, the 

6 $3,000 amount contained in subsection (a) shall be 

7 increased by an amount equal to— 

8 ‘‘(A) such dollar amount, multiplied by 

9 ‘‘(B) the cost-of-living adjustment deter10 mined under section 1(f)(3) for the calendar 

11 year in which the taxable year begins, by sub12 stituting ‘calendar year 2006’ for ‘calendar year 

13 1992’ in subparagraph (B) thereof. 

14 ‘‘(2) ROUNDING.—If any increase determined 

15 under paragraph (1) is not a multiple of $10, such 

16 increase shall be increased to the next highest mul17 tiple of $10. In the case of a married individual (as 

18 determined under section 7703) filing a separate re19 turn, the preceding sentence shall be applied by sub20 stituting ‘$5’ for ‘$10’ each place it appears.’’. 

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

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

23 of such Code is amended by inserting after the item relat24 ing to section 25D the following new item: 

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


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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, 2006. 

Æ 


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