I 
112TH CONGRESS 
2D SESSION 
H. R. 6084 
To amend the Internal Revenue Code of 1986 to provide a refundable tax 
credit for education and training expenses relating to autism spectrum 
disorders to increase the number of teachers with such expertise. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 9, 2012 
Mr. SMITH of New Jersey (for himself and Mr. DOYLE) 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 refundable tax credit for education and training ex-
penses relating to autism spectrum disorders to increase 
the number of teachers with such expertise. 
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 ‘‘Teacher Education for 
Autistic Children Act of 2012’’ or the ‘‘TEACH Act of 
2012’’. 
SEC. 2. FINDINGS; PURPOSE; DEFINITION. 
(a) FINDINGS.—Congress finds the following: 
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(1) The occurrence of autism spectrum dis-
orders (ASD) has increased during the past during 
the past 30 years from an estimated 3 in 10,000 to 
an estimated 1 in 88 according to data released by 
the Centers for Disease Control and Prevention 
(CDC) in March 2012. CDC classified as having 
ASD children whose behaviors were consistent with 
the DSM–IV–TR criteria for Autistic Disorder, 
Asperger’s Disorder, or Pervasive Developmental 
Disorder—Not Other Otherwise Specified (PDD– 
NOS). 
(2) Autism is a complex developmental dis-
ability that affects an individual in the areas of so-
cial interaction and communication. Because it is a 
spectrum disorder, it affects each individual dif-
ferently and to varying degrees of severity. People 
with autism process and respond to information in 
unique ways. In some cases, aggressive or self-inju-
rious behavior may be present. 
(3) The increased number of children diagnosed 
with an autism spectrum disorder is a growing and 
urgent concern for families and educators, as our 
education systems struggle to respond to the needs 
of this population in a comprehensive manner. 
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(4) Factors that have a major impact on the in-
tensity and types of education-related services for in-
dividuals with an autism spectrum disorder include 
the uniqueness of the ways individuals with autism 
process and respond to information, the variability 
of how autism affects each individual, the percentage 
of time individuals with autism are successfully 
taught in a regular classroom, and the communica-
tion and socialization deficits of those individuals. 
(5) Children with an autism spectrum disorder 
who receive intensive and appropriate educational 
services often make very significant functional im-
provements. 
(b) PURPOSE.—It is the purpose of this Act to in-
crease the number of teachers and paraprofessional teach-
ing assistants with expertise in autism spectrum disorders 
by providing a refundable tax credit for qualified edu-
cation expenses of such teachers and paraprofessional 
teaching assistants. 
(c) DEFINITION.—For purposes of this Act, the term 
‘‘autism spectrum disorders’’ has the meaning given to the 
term ‘‘Pervasive Developmental Disorder’’ by the Diag-
nostic and Statistical Manual of Mental Disorders, Fourth 
Edition, Text Revision (DSM–IV–TR). 
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SEC. 3. REFUNDABLE TAX CREDIT FOR EDUCATION AND 
TRAINING RELATING TO AUTISM SPECTRUM 
DISORDERS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to refundable credits) is amended by insert-
ing after section 36B the following new section: 
‘‘SEC. 36C. EDUCATION AND TRAINING RELATING TO AU-
TISM SPECTRUM DISORDERS. 
‘‘(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 the qualified expenses which are paid or 
incurred by the taxpayer during such taxable year. 
‘‘(b) LIMITATION.—The amount allowed as a credit 
under subsection (a) for a taxable year shall not exceed 
$10,000. 
‘‘(c) QUALIFIED EXPENSES.—The term ‘qualified ex-
penses’ means— 
‘‘(1) tuition, fees, books, supplies, and equip-
ment required for the enrollment or attendance of 
such individual in a course or program of study to 
prepare such individual to teach children or adults 
with an autism spectrum disorder, and 
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‘‘(2) interest on a qualified education loan (as 
defined by section 221(d)(1)), the proceeds of which 
are used for expenses described in paragraph (1). 
‘‘(d) AUTISM SPECTRUM DISORDERS.—For purposes 
of this section, the term ‘autism spectrum disorders’ has 
the meaning given to such term in section 2(c) of the 
TEACH Act of 2012. 
‘‘(e) SPECIAL RULES.— 
‘‘(1) APPROVAL OF COURSES AND PROGRAMS 
OF STUDY.—A course or program of study shall not 
be taken into account for purposes of subsection (c) 
unless such course or program is approved by the 
State in which such course or program is offered. 
‘‘(2) DENIAL OF DOUBLE BENEFIT.—No credit 
or deduction shall be allowed under this chapter for 
any expense for which credit is allowed under this 
section. 
‘‘(3) COORDINATION WITH OTHER EDUCATION 
PROVISIONS.—The total amount of qualified ex-
penses shall be reduced by the amount of such ex-
penses taken into account in determining any 
amount allowed as a credit under section 25A, ex-
cluded under section 135, 529(c)(1), or 530(d)(2), 
or deducted under section 222. For purposes of the 
preceding sentence, the amount taken into account 
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in determining the amount excluded under section 
529(c)(1) shall not include that portion of the dis-
tribution which represents a return of any contribu-
tions to the plan. 
‘‘(f) TERMINATION.—This section shall not apply to 
taxable years beginning after December 31, 2017.’’. 
(b) TECHNICAL AMENDMENT.—Paragraph (2) of 
section 1324(b) of title 31, United States Code, is amend-
ed by inserting ‘‘36C,’’ after ‘‘36B,’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following new item: 
‘‘Sec. 36C. Education and training relating to autism spectrum disorders.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2012. 
Æ 
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