I 
118TH CONGRESS 
1ST SESSION H. R. 3264 
To amend the Internal Revenue Code of 1986 to provide a refundable tax 
credit for certain teachers as a supplement to State efforts to provide 
teachers with a livable wage, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 11, 2023 
Mr. SCHIFF (for himself, Mrs. HAYES, Mr. TAKANO, Mr. LARSON of Con-
necticut, Mrs. MCBATH, Mr. RUPPERSBERGER, Mr. KILMER, Ms. 
VELA´ZQUEZ, Ms. TITUS, Ms. MCCOLLUM, Mr. BOWMAN, Mr. CARSON, 
Ms. TOKUDA, Ms. WILSON of Florida, Mr. MORELLE, Mr. BISHOP of 
Georgia, Ms. PORTER, Mr. NEGUSE, Mr. NORCROSS, Mr. JOHNSON of 
Georgia, Ms. LOIS FRANKEL of Florida, Ms. MENG, Mr. DESAULNIER, 
and Ms. LEE of Pennsylvania) introduced the following bill; which was 
referred to the Committee on Ways and Means, and in addition to the 
Committee on Education and the Workforce, for a period to be subse-
quently determined by the Speaker, in each case for consideration of such 
provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a refundable tax credit for certain teachers as a supple-
ment to State efforts to provide teachers with a livable 
wage, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Respect, Advancement, 
and Increasing Support for Educators Act of 2023’’ or 
the ‘‘RAISE Act of 2023’’. 
SEC. 2. REFUNDABLE TEACHER TAX CREDIT. 
(a) ALLOWANCE OF TAX CREDIT.— 
(1) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code 
of 1986 is amended by inserting after section 36B 
the following new section: 
‘‘SEC. 36C. TEACHER TAX CREDIT. 
‘‘(a) CREDIT ALLOWED.—In the case of an individual 
who is an eligible educator during school years ending with 
or within the taxable year, there shall be allowed as a cred-
it against the tax imposed by this chapter an amount 
equal to the sum of— 
‘‘(1) $1,000, plus 
‘‘(2) in the case of an eligible educator who is 
employed at a qualifying school, the applicable 
amount. 
‘‘(b) APPLICABLE AMOUNT.—For purposes of sub-
section (a), the applicable amount is the amount which 
bears the same ratio (not to exceed one) to $14,000 
($9,000, in the case of any early childhood educator with-
out a bachelor’s degree) as— 
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‘‘(1) the number of percentage points by which 
the student poverty ratio for such qualifying school 
exceeds 39 percent, bears to 
‘‘(2) 36 percentage points. 
‘‘(c) ELIGIBLE EDUCATOR.—For purposes of this 
section— 
‘‘(1) IN GENERAL.—The term ‘eligible educator’ 
means— 
‘‘(A) any elementary or secondary teacher, 
and 
‘‘(B) any early childhood educator. 
‘‘(2) ELEMENTARY OR SECONDARY TEACHER.— 
‘‘(A) IN GENERAL.—The term ‘elementary 
or secondary teacher’ means an individual 
who— 
‘‘(i) is a teacher of record who pro-
vides direct classroom teaching (or class-
room-type teaching in a nonclassroom set-
ting) in a public elementary school or a 
public secondary school for not less than 
75 percent of the normal or statutory 
number of hours of work for a full-time 
teacher over a complete school year (as de-
termined by the State in which the school 
is located), 
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‘‘(ii) meets the applicable require-
ments for State certification and licensure 
in the State in which such school is located 
in the subject area in which the individual 
is the teacher of record, and 
‘‘(iii) has met the requirements of 
clauses (i) and (ii) for a period of not less 
than 1 year before the first day of the tax-
able year. 
‘‘(B) TEACHER
OF
RECORD.—For pur-
poses of subparagraph (A), the term ‘teacher of 
record’ means a teacher who has been assigned 
the responsibility for specified pupils’ learning 
in a grade, subject, or course as reflected on the 
school’s official record of attendance. 
‘‘(3) 
EARLY
CHILDHOOD
EDUCATOR.—The 
term ‘early childhood educator’ means an individual 
who— 
‘‘(A) has a Child Development Associate 
credential (or an equivalent credential), or has 
an associate’s degree or higher, 
‘‘(B) meets the applicable requirements for 
State certification, licensure, or permitting 
under State law for early childhood education, 
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‘‘(C) has primary responsibility for the 
learning and development of children in an 
early childhood education program (as defined 
in section 103 of the Higher Education Act of 
1965 (20 U.S.C. 1003)) for not less than 75 
percent of the normal or statutory number of 
hours of work for a full-time teacher over a 
complete program year, as determined by the 
Secretary of Health and Human Services, and 
‘‘(D) has met the requirements of subpara-
graphs (A), (B), and (C) for a period of not 
less than 1 year before the first day of the tax-
able year. 
‘‘(d) QUALIFYING SCHOOL.— 
‘‘(1) 
IN
GENERAL.—The 
term 
‘qualifying 
school’ means, with respect to any school year— 
‘‘(A) a public elementary school or a public 
secondary school that— 
‘‘(i) is served by a local educational 
agency that is eligible in such year for as-
sistance pursuant to part A of title I of the 
Elementary and Secondary Education Act 
of 1965 (20 U.S.C. 6311 et seq.), or 
‘‘(ii) is served by an educational serv-
ice agency, or a location operated by an 
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educational service agency, that is eligible, 
for the year in which the determination is 
made, for assistance under part A of title 
I of the Elementary and Secondary Edu-
cation Act of 1965 (20 U.S.C. 6311 et 
seq.), 
‘‘(B) an elementary school or secondary 
school that is funded by the Bureau of Indian 
Education, or 
‘‘(C) an early childhood education program 
(as defined in section 103 of the Higher Edu-
cation Act of 1965 (20 U.S.C. 1003)) that 
serves children who receive, or are eligible for, 
services for which financial assistance is pro-
vided in accordance with the Child Care and 
Development Block Grant of 1990 (42 U.S.C. 
9857 et seq.) or the child and adult care food 
program established under section 17 of the 
Richard B. Russell National School Lunch Act 
(42 U.S.C. 1766). 
‘‘(2) ESEA DEFINITIONS.—For purposes of 
this subsection, the terms ‘educational service agen-
cy’, ‘elementary school’, ‘local educational agency’, 
‘secondary school’, and ‘State educational agency’ 
have the meanings given such terms in section 8101 
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of the Elementary and Secondary Education Act of 
1965 (20 U.S.C. 7801 et seq.). 
‘‘(e) STUDENT POVERTY RATIO.— 
‘‘(1) IN GENERAL.—The term ‘student poverty 
ratio’ means— 
‘‘(A) with respect to any qualifying school 
described in subparagraph (A) or (B) of sub-
section (d)(1), the ratio (expressed as a per-
centage) of— 
‘‘(i) the total number of children 
served at such qualifying school meeting at 
least one measure of poverty described in 
section 1113(a)(5) of the Elementary and 
Secondary Education Act of 1965 (20 
U.S.C. 6313(a)(5)), to 
‘‘(ii) the total number of children 
served at such qualifying school, and 
‘‘(B) with respect to any qualifying school 
described in subsection (d)(1)(C), the ratio (ex-
pressed as a percentage) of— 
‘‘(i) the total number of children at-
tending such qualifying school who are eli-
gible for the Child Care and Development 
Block Grant of 1990 (42 U.S.C. 9857 et 
seq.) or the child and adult care food pro-
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gram established under section 17 of the 
Richard B. Russell National School Lunch 
Act (42 U.S.C. 1766), to 
‘‘(ii) the total number of children at-
tending such qualifying school. 
‘‘(2) DETERMINATION
OF
RATIO.—In deter-
mining the student poverty ratio with respect to a 
qualifying school under paragraph (1)(A), the Sec-
retary shall use the same measure of poverty as is 
used for purposes of determining the allocation of 
funds under part A of title I of the Elementary and 
Secondary Education Act of 1965 (20 U.S.C. 6311 
et seq.) with respect to the qualifying school. 
‘‘(f) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning after 2024, each of the dollar 
amounts in subsections (a) and (b) shall be in-
creased 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, deter-
mined by substituting in subparagraph (A)(ii) 
thereof ‘calendar year 2023’ for ‘calendar year 
2016’. 
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‘‘(2) ROUNDING.—If any increase determined 
under paragraph (1) is not a multiple of $50, such 
increase shall be rounded to the nearest multiple of 
$50.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) The table of sections for subpart C of 
part IV of subchapter A of chapter 1 of the In-
ternal Revenue Code of 1986 is amended by in-
serting after the item relating to section 36B 
the following new item: 
‘‘Sec. 36C. Teacher tax credit.’’. 
(B) Section 6211(b)(4)(A) of such Code is 
amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 
(C) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘36C,’’ 
after ‘‘36B,’’. 
(b) INFORMATION SHARING.— 
(1) IN GENERAL.—The Secretary of Education 
shall— 
(A) collect such information as necessary 
for purposes of determining whether a school is 
a qualifying school (as defined in section 36C of 
the Internal Revenue Code of 1986, as added 
by subsection (a)) and the appropriate amount 
of tax credit under such section; and 
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(B) provide such information to the Sec-
retary of the Treasury (or the Secretary’s dele-
gate). 
(2) INFORMATION
FOR
THE
SECRETARY
OF 
EDUCATION.—As a condition of receiving Federal 
funds and if requested by the Secretary of Edu-
cation, each qualifying school shall collect and sub-
mit to the Secretary of Education such information 
as may be necessary to enable the Secretary of Edu-
cation to carry out paragraph (1). 
(c) SUPPLEMENTATION OF FUNDS.— 
(1) 
ELEMENTARY
AND
SECONDARY
EDU-
CATION.—A State educational agency or local edu-
cational agency (as such terms are defined in section 
8101 of the Elementary and Secondary Education 
Act of 1965 (20 U.S.C. 7801 et seq.)) shall not re-
duce or adjust any teacher pay or teacher loan for-
giveness program due to the eligibility of teachers 
within the jurisdiction of such agency for the tax 
credit under section 36C of the Internal Revenue 
Code of 1986. Each State educational agency and 
local educational agency (as so defined), upon re-
quest by the Secretary of the Treasury, shall dem-
onstrate that the methodology used to allocate teach-
er pay and teacher loan forgiveness (if applicable) to 
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qualifying schools (as defined in section 36C(d) of 
such Code) ensures that each such school receives 
the same State and local funds for teacher com-
pensation it would receive if the credit under such 
section 36C had not been enacted. 
(2) EARLY CHILDHOOD EDUCATION.—An agen-
cy or other entity that funds, licenses, or regulates 
an early childhood education program (as defined in 
section 103 of the Higher Education Act of 1965 
(20 U.S.C. 1003)) shall not reduce or adjust any 
teacher pay or teacher loan forgiveness program, or 
permit such a reduction or adjustment in the early 
childhood education program, due to the eligibility of 
teachers within the jurisdiction of such agency for 
the tax credit under section 36C of the Internal Rev-
enue Code of 1986. Each such agency or entity, 
upon request by the Secretary of the Treasury, shall 
demonstrate that the methodology used to allocate 
teacher pay and teacher loan forgiveness (if applica-
ble) to such early childhood education programs en-
sures that each such program receives the same 
State and local funds for teacher compensation it 
would receive if the credit under such section 36C 
had not been enacted. 
(d) EMPLOYER LIMITATIONS.— 
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(1) PROHIBITION OF USE IN COLLECTIVE BAR-
GAINING.—An employer that engages in collective 
bargaining with employees who are eligible edu-
cators, as defined in section 36C(c) of the Internal 
Revenue Code of 1986, shall not include the amount 
of the teacher tax credit under section 36C of such 
Code in determining the amount of salary or other 
compensation provided to any employee under the 
collective bargaining agreement. 
(2) PROHIBITION OF USE AS PUNISHMENT OR 
RETRIBUTION.—An employer of an eligible educator, 
as defined in section 36C of the Internal Revenue 
Code of 1986, shall not change the work assignment 
or location of the eligible educator if one of the pri-
mary reasons for the change is to— 
(A) prevent the eligible educator from re-
ceiving a teacher tax credit under section 36C 
of such Code; or 
(B) reduce the amount of the teacher tax 
credit that the eligible educator will receive. 
(3) 
ENFORCEMENT.—Notwithstanding 
any 
other provision of law, the Federal Labor Relations 
Authority shall have the authority to investigate and 
enforce any alleged violation of this section in the 
same manner, and subject to the same procedures, 
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as would apply to an allegation of an unfair labor 
practice under section 7118 of title 5, United States 
Code. 
(4) DEFINITION.—In this subsection— 
(A) the term ‘‘affecting commerce’’ has the 
meaning given the term in section 2 of the Na-
tional Labor Relations Act (29 U.S.C. 152); 
(B) the term ‘‘employee’’ means an em-
ployee of an employer who is employed in a 
business of an employer that affects commerce; 
and 
(C) the term ‘‘employer’’ means a person, 
including a State or political subdivision of a 
State, engaged in a business affecting com-
merce. 
(e) 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. INCREASE IN AND EXPANSION OF DEDUCTION FOR 
EXPENSES 
OF 
ELEMENTARY 
AND 
SEC-
ONDARY SCHOOL TEACHERS. 
(a) INCREASE.— 
(1) IN GENERAL.—Subparagraph (D) of section 
62(a)(2) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘$250’’ and inserting ‘‘$500’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
able years beginning after the date of the enactment of 
this Act. 
SEC. 4. MANDATORY FUNDING TO SUPPORT LOCAL EDU-
CATIONAL AGENCIES THAT MAINTAIN OR IN-
CREASE TEACHER SALARIES. 
Section 2003 of the Elementary and Secondary Edu-
cation Act of 1965 (20 U.S.C. 6603) is amended— 
(1) in the section heading, by striking ‘‘AU-
THORIZATION OF APPROPRIATIONS’’ and insert-
ing ‘‘FUNDING’’; and 
(2) by striking subsection (a) and inserting the 
following: 
‘‘(a) APPROPRIATIONS FOR PART A.— 
‘‘(1) IN GENERAL.—There are authorized to be 
appropriated, and there are appropriated, out of any 
funds not otherwise appropriated— 
‘‘(A) for fiscal year 2023, $5,200,000,000 
to carry out part A; and 
‘‘(B) for fiscal year 2024 and each suc-
ceeding fiscal year, the amount appropriated 
under this paragraph for the preceding year, in-
creased by a percentage equal to the annual 
percentage increase in the Consumer Price 
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Index for All Urban Consumers published by 
the Department of Labor for the most recent 
calendar year. 
‘‘(2) RESERVATION FOR TEACHER SALARY IN-
CENTIVE GRANTS.— 
‘‘(A) DEFINITIONS.—In this paragraph: 
‘‘(i) ELIGIBLE
LOCAL
EDUCATIONAL 
AGENCY.—The term ‘eligible local edu-
cational agency’ means a local educational 
agency that, for the preceding school year, 
maintained or increased the salary sched-
ule for all teachers employed by the local 
educational agency. 
‘‘(ii) TEACHER
SALARY
INCENTIVE 
RESERVATION.—The term ‘teacher salary 
incentive reservation’ means, for each fis-
cal year, the amount that is 20 percent of 
the amount by which the funds appro-
priated under paragraph (1) for the fiscal 
year exceeds $2,200,000,000. 
‘‘(B) IN GENERAL.—For each fiscal year 
for which the total amount appropriated under 
paragraph (1) is greater than $2,200,000,000, 
the Secretary shall, after making any reserva-
tions under section 2101(a), reserve and use 
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the teacher salary incentive reservation to 
award grants, based on allotments under sub-
paragraph (C), to eligible local educational 
agencies for purposes described in subpara-
graph (E). 
‘‘(C) ALLOTMENTS.—An allotment under 
this subparagraph for a fiscal year to an eligible 
local educational agency shall bear the same re-
lationship to the teacher salary incentive res-
ervation as the number of children counted 
under section 1124(c) who are served by the 
local educational agency bears to the total num-
ber of such children counted under such section 
served by all eligible local educational agencies 
that submitted an application under subpara-
graph (D). 
‘‘(D) APPLICATION.—An eligible local edu-
cational agency desiring an allotment under this 
paragraph shall submit to the Secretary an ap-
plication at such time, in such manner, and 
containing such information as the Secretary 
may require. 
‘‘(E) USE OF FUNDS.—A local educational 
agency receiving an allotment under subpara-
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graph (C) may use the allotment to carry out 
one or more of the following: 
‘‘(i) Comprehensive teacher or school 
leader preparation programs described sub-
section (d), (e), or (f) of section 202 of the 
Higher Education Act of 1965. 
‘‘(ii) Support for teachers to earn cer-
tifications or credentials in high-need fields 
or advanced credentials, such as certifi-
cation or credentialing by the National 
Board for Professional Teaching Stand-
ards. 
‘‘(iii) Teacher leadership programs. 
‘‘(iv) Induction or mentoring pro-
grams for new teachers, principals, or 
other school leaders. 
‘‘(v) High-quality research-based pro-
fessional development. 
‘‘(vi) Other activities approved by the 
Secretary that— 
‘‘(I) promote and strengthen the 
teaching profession; 
‘‘(II) attract, retain, and diver-
sify the educator workforce; or 
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‘‘(III) advance the skills and effi-
cacy of the educator workforce. 
‘‘(F) SUPPLEMENT, NOT
SUPPLANT.—A 
local educational agency receiving an allotment 
under subparagraph (C) shall use the allotment 
to supplement, and not supplant, any State 
funds or efforts to raise teacher pay.’’. 
Æ 
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