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 pre-
kindergarten, kindergarten, and grades 1 through 12. 
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 ‘‘Professional Educators 
Tax Relief Act of 2007’’. 
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SEC. 2. TAX CREDIT FOR PROFESSIONAL SCHOOL PER-
SONNEL IN PREKINDERGARTEN THROUGH 
GRADE 12. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. PROFESSIONAL SCHOOL PERSONNEL IN PRE-
KINDERGARTEN THROUGH GRADE 12. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against 
the tax imposed by this chapter for the taxable year an 
amount equal to $3,000. 
‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of this 
section— 
‘‘(1) IN
GENERAL.—The term ‘eligible indi-
vidual’ means any individual— 
‘‘(A) who is employed in a position which 
involves regular contact with students in a 
school, and 
‘‘(B) whose position involves the formula-
tion or implementation of the educational pro-
gram for such school. 
‘‘(2) SCHOOL.—The term ‘school’ means any 
school which provides prekindergarten education, el-
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ementary education, or secondary education, as de-
termined under State law. 
‘‘(c) COST-OF-LIVING ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning in a calendar year after 2007, the 
$3,000 amount contained in subsection (a) shall be 
increased by an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, by sub-
stituting ‘calendar year 2006’ for ‘calendar year 
1992’ in subparagraph (B) thereof. 
‘‘(2) ROUNDING.—If any increase determined 
under paragraph (1) is not a multiple of $10, such 
increase shall be increased to the next highest mul-
tiple of $10. In the case of a married individual (as 
determined under section 7703) filing a separate re-
turn, the preceding sentence shall be applied by sub-
stituting ‘$5’ for ‘$10’ each place it appears.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25D the following new item: 
‘‘Sec. 25E. Professional school personnel in grades K–12.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
Æ 
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