I 
114TH CONGRESS 
1ST SESSION H. R. 3542 
To provide support for pre-kindergarten education through an Early 
Education Trust Fund, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 17, 2015 
Mr. DELANEY introduced the following bill; which was referred to the Com-
mittee on Education and the Workforce, and in addition to the Com-
mittee on Ways and Means, for a period to be subsequently determined 
by the Speaker, in each case for consideration of such provisions as fall 
within the jurisdiction of the committee concerned 
A BILL 
To provide support for pre-kindergarten education through 
an Early Education Trust Fund, and for other purposes. 
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 ‘‘Early Learning Act 
of 2015’’. 
SEC. 2. EXPENDITURES FOR PRE-KINDERGARTEN EDU-
CATION. 
(a) IN GENERAL.—Not later than August 15 of each 
year, beginning with 2018, from amounts in the Early 
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Education Trust Fund established by section 3, the Sec-
retary of Education (in this section referred to as the 
‘‘Secretary’’) shall award to the State pre-kindergarten 
agency for each State the amount estimated under sub-
section (b)(1)(A) for such State and year, subject to para-
graphs (1)(A) and (2) of subsection (d). 
(b) CONDITIONS FOR AWARDS.—Amounts may only 
be awarded under subsection (a) to a State pre-kinder-
garten agency for a State for a year if the head of such 
agency— 
(1) submits to the Secretary— 
(A) not later than June 15 of such year, 
an estimate of the amount described in para-
graph (1) of subsection (c) for such State and 
year; and 
(B) not later than November 1 of such 
year, for each enrolled 4-year-old in such State, 
the number of hours for which such 4-year-old 
is enrolled at a pre-kindergarten program in 
such State for the school year beginning in such 
year; and 
(2) provides such assurances as the Secretary 
may require that— 
(A) such amounts will be used only to sup-
port pre-kindergarten programs; 
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(B) the State will expend for pre-kinder-
garten programs, during the 1-year period be-
ginning on August 15 of such year not less 
than the amount expended by the State for 
such programs during the 1-year period begin-
ning on August 15 of the previous year; and 
(C) each resident of the State who is 4 
years old on October 1 of such year has the op-
portunity to enroll in a free pre-kindergarten 
program. 
(c) AMOUNT DESCRIBED.— 
(1) IN
GENERAL.—The amount described in 
this paragraph is, with respect to a State and a 
year, the sum of the products determined under 
paragraph (2) for all enrolled 4-year-olds in the 
State for the year. 
(2) PRODUCT DETERMINED.—The product de-
termined under this paragraph for an enrolled 4- 
year-old for a year is the product of— 
(A) $5 (adjusted annually by the Secretary 
of Education for inflation, beginning with 2019, 
on the basis of the consumer price index for all 
urban consumers); and 
(B) the number of hours reported under 
subsection (b)(1)(B) for such enrolled 4-year- 
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tion without regard to this paragraph, the Secretary 
shall ratably reduce the amounts to be awarded. 
(e) DEFINITIONS.—In this section: 
(1) ENROLLED
4-YEAR-OLD.—The term ‘‘en-
rolled 4-year-old’’ means, with respect to a year, an 
individual who, as of October 1 of such year— 
(A) is 4 years old; and 
(B) is enrolled at a pre-kindergarten pro-
gram for at least 900 hours for the school year 
beginning in such year. 
(2) PRE-KINDERGARTEN PROGRAM.—The term 
‘‘pre-kindergarten program’’ means a program that 
is— 
(A) offered by a nonprofit or governmental 
entity; 
(B) designed to provide pre-kindergarten 
education for at least 900 hours during a school 
year; and 
(C) accredited by the State pre-kinder-
garten agency for the State in which such pro-
gram operates or by another accrediting entity 
approved by such State. 
(3) STATE PRE-KINDERGARTEN AGENCY.—The 
term ‘‘State pre-kindergarten agency’’ means, with 
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respect to a State, the agency responsible for over-
sight of pre-kindergarten education in the State. 
SEC. 3. EARLY EDUCATION TRUST FUND. 
(a) CREATION OF TRUST FUND.—There is hereby es-
tablished in the Treasury of the United States a trust fund 
to be known as the ‘‘Early Education Trust Fund’’, con-
sisting of such amounts as may be appropriated or cred-
ited to such Trust Fund as provided in this section. 
(b) TRANSFER
TO
TRUST
FUND
OF
AMOUNTS 
EQUIVALENT TO CERTAIN TAXES.—There are hereby ap-
propriated to the Early Education Trust Fund amounts 
equivalent to the taxes received in the Treasury under sec-
tion 59A of the Internal Revenue Code of 1986 (relating 
to surtax for Early Education Trust Fund). 
(c) EXPENDITURES FROM TRUST FUND.—Amounts 
in the Early Education Trust Fund shall be available, 
without further appropriation, to carry out section 2. 
(d) ADMINISTRATIVE PROVISIONS.— 
(1) TRANSFER
OF
AMOUNTS.—The amounts 
appropriated by subsection (b) shall be transferred 
at least monthly from the general fund of the Treas-
ury to the Early Education Trust Fund on the basis 
of estimates made by the Secretary of the Treasury 
of the amounts referred to in such subsection. Prop-
er adjustments shall be made in the amounts subse-
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quently transferred to the extent prior estimates 
were in excess of or less than the amounts required 
to be transferred. 
(2) 
MANAGEMENT.—The 
Early 
Education 
Trust Fund shall be managed under the rules speci-
fied in section 9602 of the Internal Revenue Code of 
1986. 
SEC. 4. SURTAX FOR EARLY EDUCATION TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting 
after part VI the following new part: 
‘‘PART VII—SURTAX FOR EARLY EDUCATION 
TRUST FUND 
‘‘Sec. 59A. Surtax for Early Education Trust Fund. 
‘‘SEC. 59A. SURTAX FOR EARLY EDUCATION TRUST FUND. 
‘‘(a) IMPOSITION OF TAX.—In the case of a taxpayer 
other than a corporation and an estate or trust, there is 
hereby imposed (in addition to any other tax imposed by 
this subtitle) a tax equal to 1.5 percent of so much of 
the adjusted gross income of the taxpayer as exceeds 
$500,000. 
‘‘(b) NOT TREATED AS TAX IMPOSED BY THIS CHAP-
TER FOR CERTAIN PURPOSES.—The tax imposed under 
this section shall not be treated as tax imposed by this 
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chapter for purposes of determining the amount of any 
credit under this chapter or for purposes of section 55.’’. 
(b) CLERICAL AMENDMENT.—The table of parts for 
subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to part VI the following 
new item: 
‘‘PART VII. SURTAX FOR EARLY EDUCATION TRUST FUND.’’. 
(c) SECTION 15 NOT TO APPLY.—The amendment 
made by subsection (a) shall not be treated as a change 
in a rate of tax for purposes of section 15 of the Internal 
Revenue Code of 1986. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2016. 
Æ 
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