I 
109TH CONGRESS 
1ST SESSION H. R. 4622 
To amend the Internal Revenue Code of 1986 to extend the deduction for 
qualified tuition and related expenses and to expand such deduction 
for certain science, technology, engineering, and math professionals who 
become certified teachers. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 17, 2005 
Mr. KENNEDY of Minnesota (for himself and Mr. HOLT) 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 extend 
the deduction for qualified tuition and related expenses 
and to expand such deduction for certain science, tech-
nology, engineering, and math professionals who become 
certified teachers. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Teachers for Tomor-
row’s Careers Act of 2005’’. 
SEC. 2. QUALIFIED TUITION AND RELATED EXPENSES. 
(a) EXTENSION.—
(1) IN
GENERAL.—Subsection (e) of section 
222 of the Internal Revenue Code of 1986 (relating 
to termination) is amended by striking ‘‘December 
31, 2005’’ and inserting ‘‘December 31, 2006’’. 
(2) LIMITATIONS.—Paragraph (2) of section 
222(b) of such Code (relating to applicable dollar 
limit) is amended by striking subparagraphs (A) and 
(B), by redesignating subparagraph (C) as subpara-
graph (B), and by inserting before subparagraph 
(B) (as so redesignated) the following: 
‘‘(A) 2006.—In the case of a taxable year 
beginning in 2006, the applicable dollar amount 
shall be equal to— 
‘‘(i) in the case of a taxpayer whose 
adjusted gross income for the taxable year 
does not exceed $65,000 ($130,000 in the 
case of a joint return), $4,000, 
‘‘(ii) in the case of a taxpayer not de-
scribed in clause (i) whose adjusted gross 
income for the taxable year does not ex-
ceed $80,000 ($160,000 in the case of a 
joint return), $2,000, and 
‘‘(iii) in the case of any other tax-
payer, zero.’’.
(b) EXPANSION FOR QUALIFIED SCIENCE, TECH-
NOLOGY, ENGINEERING, OR MATH TEACHERS AND PRO-
FESSIONALS.—Subsection (d) of section 222 of such Code 
(relating to definitions and special rules) is amended by 
inserting at the end the following new paragraph: 
‘‘(7) QUALIFIED SCIENCE, TECHNOLOGY, ENGI-
NEERING, 
OR
MATH
TEACHERS
AND
PROFES-
SIONALS.— 
‘‘(A) IN GENERAL.—In the case of pay-
ments made with respect to a qualified science, 
technology, engineering, or math teacher or 
with respect to a qualified science, technology, 
engineering, or math professional— 
‘‘(i) DOLLAR LIMITATION NOT APPLI-
CABLE.—Subsection (b) shall not apply. 
‘‘(ii) 
CERTIFICATION
EXPENSES.— 
Paragraph (1) shall apply by inserting at 
the end the following new sentences: ‘With 
respect to a qualified science, technology, 
engineering, or math teacher, such ex-
penses shall include all fees related to the 
initial certification of an individual as a 
teacher of science, technology, engineering, 
or math in the individual’s State licensing 
system. The deduction under subsection
(a) with respect to certification expenses 
referred to in the preceding sentence shall 
be allowed, in the case of any such expense 
paid or incurred before or during the tax-
able year in which such individual meets 
the requirements of paragraph (7)(B)(i), 
for the taxable year in which such indi-
vidual meets such requirements.’ 
‘‘(B) DEFINITIONS.—For purposes of this 
paragraph— 
‘‘(i) 
QUALIFIED
SCIENCE, 
TECH-
NOLOGY, ENGINEERING, OR MATH TEACH-
ER.—With respect to a taxable year, the 
term ‘qualified science, technology, engi-
neering, or math teacher’ means an indi-
vidual who— 
‘‘(I) has a bachelor’s degree or 
other advanced degree in a field re-
lated to science, technology, engineer-
ing, or math, 
‘‘(II) was employed as a non- 
teaching professional in a field related 
to science, technology, engineering, or 
math for not less than 3 taxable years