631 
(b)(2)(A)(i) the number ‘‘21’’ and inserting the number 
‘‘18’’. 
SEC. 615. CONSIDERATION FOR DOMESTIC RESETTLEMENT 
OF REFUGEES. 
Section 412 is amended as follows: 
(1) In subsection (a)(2)(C)(i) strike ‘‘insure’’ 
and insert ‘‘ensure’’. 
(2) At the end, add the following: 
‘‘(V) the geography, climate and 
environmental composition of the pro-
posed resettlement area compared 
with that of the geography, climate 
and environmental composition of 
their country of origin.’’. 
SEC. 616. CREDITS FOR TEACHERS OF ENGLISH LANGUAGE 
LEARNERS. 
(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 OF ENGLISH LANGUAGE LEARNERS. 
‘‘(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— 
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‘‘(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.—Except as provided in para-
graph (2), the term ‘eligible teacher’ means, with re-
spect to a taxable year, any individual who is— 
‘‘(A) a full-time teacher of English as a 
second language or bilingual instruction for the 
academic year ending in such taxable year, or 
‘‘(B) an eligible part-time teacher of 
English as a second language or bilingual in-
struction for the academic year ending in such 
taxable year. 
‘‘(2) ELIGIBLE
PART-TIME
TEACHER.—The 
term ‘eligible part-time teacher’ means, with respect 
to a taxable year, an individual who teaches at least 
20 hours per week during the academic year ending 
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in such taxable year. Such term does not include any 
individual who is a full-time teacher of English as a 
second language during such academic year. 
‘‘(3) SPECIAL RULE.—In the case of an eligible 
part-time teacher, subsection (a) shall be applied by 
substituting ‘$375’ for ‘$750’ and by substituting 
‘$250’ for ‘$500’.’’. 
(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 of English language learners.’’. 
(c) TEACHER CERTIFICATION EXPENSES.—Part VII 
of subchapter B of chapter 1 of the Internal Revenue Code 
of 1986 (relating to additional itemized deductions for in-
dividuals) is amended by redesignating section 224 as sec-
tion 225 and by inserting after section 223 the following 
new section: 
‘‘SEC. 224. CERTIFICATION EXPENSES FOR TEACHERS OF 
ENGLISH LANGUAGE LEARNERS. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed a deduction for eligible teacher cer-
tification expenses paid or incurred by the taxpayer for 
the taxable year. 
‘‘(b) ELIGIBLE
TEACHER
CERTIFICATION
EX-
PENSES.—The term ‘eligible teacher certification ex-
penses’— 
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‘‘(1) means the tuition and fees required for the 
enrollment or attendance of the taxpayer at an eligi-
ble educational institution (as defined in section 
25A) for a course which is required for certification 
or licensure of such individual as qualified to provide 
English as a second language or bilingual instruction 
to elementary or secondary school students who are 
limited English proficient (as defined in section 
9901 of the Elementary and Secondary Education 
Act of 1965); and 
‘‘(2) shall not include any amounts that are— 
‘‘(A) used for a course that is part of the 
individual’s degree program; or 
‘‘(B) funded by another person or any gov-
ernmental entity. 
‘‘(c) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under this section for any expense for 
which a deduction or credit is allowed under any other 
provision of this chapter. 
‘‘(d) TERMINATION.—This section shall not apply to 
expenses paid or incurred after December 31, 2018.’’. 
(d) CERTIFICATION DEDUCTION ALLOWED WHETH-
ER OR NOT TAXPAYER ITEMIZES OTHER DEDUCTIONS.— 
Subsection (a) of section 62 of such Code is amended by 
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inserting after paragraph (21) the following new para-
graph: 
‘‘(22) TEACHER CERTIFICATION EXPENSES.— 
The deduction allowed by section 224.’’. 
(e) 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 item: 
‘‘Sec. 224. Certification expenses for teachers of English language learners.’’. 
(f) REGULATIONS.—Not later than 180 days after 
the date of the enactment of this Act, the Secretary of 
the Treasury shall promulgate regulations implementing 
the provisions of this section. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2013. 
SEC. 617. CREDITS FOR EMPLOYER-PROVIDED ADULT 
ENGLISH LITERACY AND BASIC EDUCATION 
PROGRAMS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business related credits) is amended by 
adding at the end the following: 
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‘‘SEC. 45R. EMPLOYER-PROVIDED ADULT ENGLISH LIT-
ERACY AND BASIC EDUCATION PROGRAMS. 
‘‘(a) IN GENERAL.—For the purposes of section 38, 
the credit determined under this section with respect to 
any employer for the taxable year is an amount equal to 
20 percent of qualified education program expenses, but 
in no case shall the employer receive a credit in an amount 
of more than $1,000 per full-time employee participating 
in the qualified education program. 
‘‘(b) 
QUALIFIED
EDUCATION
PROGRAM
EX-
PENSES.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified edu-
cation program expenses’ means expenses paid or in-
curred by an employer to make available qualified 
education to employees of the employer, who— 
‘‘(A) are English language learners; and 
‘‘(B)(i) have not received a secondary 
school diploma, or its recognized equivalent; or 
‘‘(ii) lack sufficient mastery of basic edu-
cational skills, including financial literacy, to 
enable the individuals to function effectively in 
society. 
‘‘(2) QUALIFIED EDUCATION.—The term ‘quali-
fied education’ means adult education and literacy 
activities provided— 
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‘‘(A) by an eligible provider which for the 
fiscal year ending during the employer’s taxable 
year receives or is eligible to receive Federal 
funds under section 231 of the Adult Education 
and Family Literacy Act for adult education 
and literacy activities; or 
‘‘(B) in curriculum approved by the De-
partment of Education, the Employment and 
Training Administration of the Department of 
Labor, or in current use by a Federal agency. 
‘‘(3) ELIGIBLE PROVIDER; ADULT EDUCATION 
AND LITERACY ACTIVITIES.—The terms ‘eligible pro-
vider’ and ‘adult education and literacy activities’ 
shall have the respective meanings given to such 
terms in section 203 of the Adult Education and 
Family Literacy Act. 
‘‘(4) ENGLISH LANGUAGE LEARNER.—The term 
‘English language learner’ shall have the same 
meaning given to such term in section 9101(25) of 
the Elementary and Secondary Education Act of 
1965. 
‘‘(c) SPECIAL RULES.—For purposes of this sec-
tion— 
‘‘(1) FULL-TIME EMPLOYMENT.—An employee 
shall be considered full-time if such employee is em-
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ployed at least 30 hours per week for 25 or more 
calendar weeks in the taxable year. 
‘‘(2) AGGREGATION RULE.—All persons treated 
as a single employer under subsection (a) or (b) or 
section 52, or subsection (m) or (o) of section 414, 
shall be treated as 1 person. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 
or credit shall be allowed under any other provision of this 
chapter for any amount taken into account in determining 
the credit under this section. 
‘‘(e) TERMINATION.—This section shall not apply to 
expenses paid or incurred after December 31, 2018.’’. 
(b) CREDIT TO BE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of such Code (re-
lating to the current year business credit) is amended— 
(1) by striking ‘‘plus’’ at the end of paragraph 
(34); 
(2) by striking the period at the end of para-
graph (35) and inserting ‘‘, plus’’; and 
(3) by adding at the end the following new 
paragraph: 
‘‘(36) the adult English literacy and basic edu-
cation programs credit determined under section 
45R.’’. 
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(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of the such Code is amended by adding at the end the 
following new item: 
‘‘Sec. 45R. Employer-provided adult English literacy and basic education pro-
grams.’’. 
(d) REGULATIONS.—Not later than 180 days after 
the date of the enactment of this Act, the Secretary of 
the Treasury shall promulgate regulations implementing 
the provisions of this section. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2013. 
SEC. 618. GRANTS TO STATES TO FORM NEW AMERICAN 
COUNCILS. 
(a) AUTHORITY TO PROVIDE GRANTS.—Subject to 
subsections (c) and (d), the Chief of the Office of Citizen-
ship and Immigrant Integration is authorized to provide 
competitive grants to States to form State New American 
Councils as described in subsection (b) to carry out activi-
ties described in section 303. 
(b) STATE NEW AMERICAN COUNCILS.—A State 
New American Council shall consist of not less than 15 
and not more than 19 individuals from the State and shall 
include, to the extent practicable, representatives from the 
following sectors: 
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(1) Business. 
(2) Faith-based organizations. 
(3) Civic organizations. 
(4) Philanthropic leaders. 
(5) Nonprofit organizations, including those 
with experience working with immigrant commu-
nities. 
(6) Representatives from key education stake-
holders, such as State educational agencies, local 
educational agencies, community colleges, teachers, 
or organizations representing teachers and other em-
ployees. 
(7) Representatives of State adult education of-
fices. 
(8) Representatives of State or local public li-
braries. 
(9) Representatives of statewide or local govern-
ment officials. 
(c) WAIVER OF REQUIREMENT.— 
(1) AUTHORITY TO GRANT.—The Chief of the 
Office of Citizenship and Immigrant Integration 
may award a grant under subsection (a) to a State 
without requiring the State to form a State New 
American Council if the Chief determines that the 
State is carrying out similar statewide initiatives to 
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introduce immigrants into the State and into the 
United States. 
(2) GUIDELINES.—The Chief shall establish 
guidelines for awarding grants to States described in 
paragraph (1). 
(d) GRANTS TO LOCAL GOVERNMENTS.—The Chief 
of the Office of Citizenship and Immigrant Integration 
may provide a grant under subsection (a) to a local gov-
ernment at the discretion of the Chief. 
(e) APPLICATION.—To be eligible to receive a grant 
under this section, an applicant shall submit an applica-
tion to the Chief of the Office of Citizenship and Immi-
grant Integration at such time, in such manner, and con-
taining such information as the Chief may reasonably re-
quire. Such application shall include— 
(1) if the applicant is a State seeking to form 
a State New American Council, an assurance that 
such State New American Council will meet the re-
quirements of subsection (b); 
(2) the number of immigrants in the State in 
which the applicant is located; 
(3) a description of the challenges in intro-
ducing new Americans in the State and local com-
munity; and 
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