I 
115TH CONGRESS 
2D SESSION 
H. R. 6526 
To establish an Office of Rural Education Policy in the Department of 
Education, make other modifications to Federal law to improve rural 
schools, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 25, 2018 
Mr. LOEBSACK 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 establish an Office of Rural Education Policy in the 
Department of Education, make other modifications to 
Federal law to improve rural schools, and for other pur-
poses. 
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 ‘‘Restructuring Under-
utilized Resources for Advancing Learning Act’’ or the 
‘‘RURAL Act’’. 
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SEC. 2. FINDINGS AND PURPOSES. 
(a) FINDINGS.—The Congress finds the following: 
(1) Rural schools have unique challenges and 
benefits. 
(2) More than 33 percent of regular elementary 
and secondary public schools nationwide are in loca-
tions classified as rural. As of the 2010–2011 school 
year, more than 20 percent of public school students 
were enrolled in rural school districts. 
(3) In rural areas of the United States, 
6,100,000 children live in poverty. 
(4) Among children living in rural areas, 24 
percent live in poverty, compared to 20 percent 
among nonrural children. 
(5) Rural schools have fewer financial resources 
than nonrural schools, largely as a result of dimin-
ished local property tax bases and inequitable dis-
tributions of State funds. 
(6) There is a substantial pay gap for teachers 
and administrators in rural school districts. Rural 
teachers and administrators in the U.S. earn about 
$10,000 less than their counterparts in nonrural 
schools. 
(7) Rural schools have difficulty recruiting and 
retaining teachers. A recent survey of rural school 
superintendents suggests low salaries combined with 
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social and geographic isolation are the primary fac-
tors responsible for difficulties recruiting and retain-
ing teachers. 
(8) Low literacy rates among parents in poor 
rural communities affect the early language develop-
ment and educational aspirations of children. 
(9) Investing in after-school programs helps 
children in rural communities break out of the cycle 
of poverty and creates opportunities for at-risk 
youth. 
(10) In areas in which resources are limited, 
after-school programs are often the only source of 
supplemental enrichment in literacy, nutrition edu-
cation, technology, and preparation for college and 
entrance exams. 
(11) Children attending rural schools have the 
lowest median per-student funding for after-school 
programs under the 21st Century Community 
Learning Center Program under part B of title IV 
of the Elementary and Secondary Education Act of 
1965 (20 U.S.C. 7171 et seq.), as compared to chil-
dren attending urban and suburban schools. 
(b) PURPOSES.—The purposes of this Act are— 
(1) to establish an Office of Rural Education 
Policy in the Department of Education; 
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(2) to provide input to the Secretary of Edu-
cation regarding the impact of proposed changes in 
law, regulations, policies, rules, and budgets on rural 
schools and communities; 
(3) to provide a tax incentive to individuals 
teaching in elementary and secondary schools lo-
cated in rural or high unemployment areas and to 
individuals who achieve certification from the Na-
tional Board for Professional Teaching Standards; 
and 
(4) to enhance after-school programs in rural 
areas by helping communities establish after-school 
programs and improve existing programs by over-
coming barriers to service. 
TITLE I—INCENTIVES TO 
EDUCATE AMERICAN CHILDREN 
SEC. 101. REFUNDABLE TAX CREDIT FOR EDUCATORS AND 
SCHOOL LEADERS IN ELEMENTARY AND SEC-
ONDARY SCHOOLS LOCATED IN HIGH POV-
ERTY OR RURAL AREAS. 
(a) 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 fol-
lowing new section: 
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‘‘SEC. 36C. TAX CREDIT FOR EDUCATORS AND SCHOOL 
LEADERS IN ELEMENTARY AND SECONDARY 
SCHOOLS LOCATED IN HIGH POVERTY OR 
RURAL AREAS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible teacher or school leader, there shall be allowed as 
a credit against the tax imposed by this subtitle for the 
taxable year an amount equal to the applicable amount 
for the eligible academic year ending during such taxable 
year. 
‘‘(b) APPLICABLE AMOUNT.—For purposes of this 
section— 
‘‘(1) TEACHERS IN SCHOOLS IN RURAL AREAS 
OR SCHOOLS WITH HIGH POVERTY.— 
‘‘(A) IN GENERAL.—In the case of an eligi-
ble teacher who performs services in a public 
kindergarten or a public elementary or sec-
ondary school described in subparagraph (B) 
during the eligible academic year, the applicable 
amount is $1,000. 
‘‘(B) SCHOOL DESCRIBED.—A public kin-
dergarten or a public elementary or secondary 
school is described in this subparagraph if— 
‘‘(i) at least 75 percent of the stu-
dents attending such kindergarten or 
school receive free or reduced-cost lunches 
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under the school lunch program established 
under the Richard B. Russell National 
School Lunch Act, or 
‘‘(ii) such kindergarten or school is 
designated with a school locale code of 32, 
33, 41, 42, or 43, as determined by the 
Secretary of Education. 
‘‘(2) CERTIFIED TEACHERS.—In the case of an 
eligible teacher who is described in paragraph (1) 
and who is certified by the National Board for Pro-
fessional Teaching Standards for the eligible aca-
demic year, paragraph (1)(A) shall be applied by 
substituting ‘$2,000’ for ‘$1,000’. 
‘‘(3) ELIGIBLE SCHOOL LEADERS IN SCHOOLS 
IN RURAL AREAS.—In the case of an eligible school 
leader who serves in a public kindergarten or a pub-
lic elementary or secondary school described in para-
graph (1)(B)(ii), paragraph (1)(A) shall be applied 
by substituting ‘$2,000’ for ‘$1,000’. 
‘‘(c) ELIGIBLE TEACHER.—For purposes of this sec-
tion, the term ‘eligible teacher’ means, for any eligible aca-
demic year, an individual who is a kindergarten through 
grade 12 classroom teacher or instructor in a public kin-
dergarten or a public elementary or secondary school on 
a full-time basis for such eligible academic year. 
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‘‘(d) ELIGIBLE SCHOOL LEADER.—For purposes of 
this section, the term ‘eligible school leader’ means, for 
any eligible academic year, an individual who, on a full- 
time basis for such eligible academic year, is a kinder-
garten through grade 12 principal or assistant principal 
in a public kindergarten or a public elementary or is a 
school superintendent or other administrator employed by 
a local educational agency. 
‘‘(e) ADDITIONAL DEFINITIONS.—For purposes of 
this section— 
‘‘(1) ELEMENTARY AND SECONDARY SCHOOLS; 
LOCAL EDUCATIONAL AGENCY.—The terms ‘elemen-
tary school’, ‘secondary school’, and ‘local edu-
cational agency’ have the respective meanings given 
such terms by section 9101 of the Elementary and 
Secondary Education Act of 1965. 
‘‘(2) ELIGIBLE ACADEMIC YEAR.—The term ‘el-
igible academic year’ means any academic year end-
ing in a taxable year beginning after December 31, 
2017.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting ‘‘, 
36C’’ after ‘‘36B’’. 
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