I 
110TH CONGRESS 
1ST SESSION H. R. 1377 
To amend the Internal Revenue Code of 1986 to provide a credit against 
tax for an individual teaching in a school with a significant number 
of limited English proficient students and to provide a deduction for 
expenses paid or incurred by a teacher for courses required for certifi-
cation in teaching English as a second language. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 7, 2007 
Mr. CUELLAR (for himself, Mr. RENZI, Mr. MCGOVERN, Mr. PASTOR, and Ms. 
HERSETH) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a credit against tax for an individual teaching in a school 
with a significant number of limited English proficient 
students and to provide a deduction for expenses paid 
or incurred by a teacher for courses required for certifi-
cation in teaching English as a second language. 
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 of English 
Language Learners Act’’. 
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SEC. 2. CREDIT FOR TEACHERS IN LIMITED ENGLISH PRO-
FICIENT SCHOOL. 
(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. TEACHERS IN LIMITED ENGLISH PROFICIENT 
SCHOOLS. 
‘‘(a) IN GENERAL.—In the case of an eligible teacher, 
there shall be allowed a credit against the tax imposed 
by this chapter for the taxable year an amount equal to— 
‘‘(1) $1,500, for each of the first 5 taxable 
years for which the taxpayer is allowed a credit 
under this section, and 
‘‘(2) $1,000, for any other taxable year. 
‘‘(b) CREDIT ALLOWED ONLY
FOR 10 TAXABLE 
YEARS.—No credit shall be allowed under this section 
with respect to a taxpayer for any taxable year after the 
10th taxable year for which such taxpayer is allowed a 
credit under this section. 
‘‘(c) ELIGIBLE TEACHER.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘eligible teacher’ 
means, with respect to a taxable year, any individual 
who is a full-time teacher in any limited English 
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proficient school for the academic year ending in 
such taxable year. 
‘‘(2) LIMITED ENGLISH PROFICIENT SCHOOL.— 
The term ‘limited English proficient school’ means 
any school— 
‘‘(A) which provides elementary education 
or secondary education, as determined under 
State law, and 
‘‘(B) in which 10 percent or more of the 
students enrolled are limited English proficient 
(as defined in section 9901 of the Elementary 
and Secondary Education Act of 1965).’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such subpart is amended by inserting after the item 
relating to section 25D the following new item: 
‘‘Sec. 25E. Teachers in limited English proficient schools.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 3. TEACHING ENGLISH AS SECOND LANGUAGE CER-
TIFICATION EXPENSES. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended 
by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
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‘‘SEC. 224. TEACHING ENGLISH AS SECOND LANGUAGE CER-
TIFICATION EXPENSES. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a deduction TESL certification 
expenses paid or incurred by the taxpayer for the taxable 
year. 
‘‘(b) TESL CERTIFICATION EXPENSES.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘TESL certification expenses’ means 
tuition and fees required for the enrollment or at-
tendance of the taxpayer or the taxpayer’s spouse at 
an eligible educational institution (as defined in sec-
tion 25A) for a course which is required for certifi-
cation of such individual as qualified to teach 
English to elementary or secondary school students 
who are limited English proficient (as defined in sec-
tion 9901 of the Elementary and Secondary Edu-
cation Act of 1965). 
‘‘(2) EXCEPTIONS.—Such term shall not in-
clude any amounts to the extent such amounts— 
‘‘(A) are for a course that is part of the 
individual’s degree program, or 
‘‘(B) are funded by another person (or any 
governmental entity). 
‘‘(c) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under this section for any expense for 
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which a deduction or credit is allowed under any other 
provision of this chapter.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
of section 62 of such Code is amended by adding at the 
end the following new paragraph: 
‘‘(22) TEACHING
ENGLISH
AS
SECOND
LAN-
GUAGE CERTIFICATION EXPENSES.—The deduction 
allowed by section 224.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by striking the last item and inserting the fol-
lowing new items: 
‘‘Sec. 224. Teaching English as second language certification expenses. 
‘‘Sec. 225. Cross reference.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
able years beginning after December 31, 2007 . 
Æ 
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