I 
112TH CONGRESS 
1ST SESSION 
H. R. 955 
To amend the Internal Revenue Code of 1986 to provide a tax credit for 
professional school personnel in prekindergarten, kindergarten, and 
grades 1 through 12. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 8, 2011 
Mr. PAUL 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 tax credit for professional school personnel in pre-
kindergarten, kindergarten, and grades 1 through 12. 
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 ‘‘Professional Educators 
Tax Relief Act of 2011’’. 
VerDate Mar 15 2010 
03:39 Mar 09, 2011
Jkt 099200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H955.IH
H955
rfrederick on DSKD9S0YB1PROD with BILLS
SEC. 2. TAX CREDIT FOR PROFESSIONAL SCHOOL PER-
SONNEL IN PREKINDERGARTEN THROUGH 
GRADE 12. 
(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. PROFESSIONAL SCHOOL PERSONNEL IN PRE-
KINDERGARTEN THROUGH GRADE 12. 
‘‘(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 $3,000. 
‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of this 
section— 
‘‘(1) IN
GENERAL.—The term ‘eligible indi-
vidual’ means any individual— 
‘‘(A) who is employed in a position which 
involves regular contact with students in a 
school, and 
‘‘(B) whose position involves the formula-
tion or implementation of the educational pro-
gram for such school. 
‘‘(2) SCHOOL.—The term ‘school’ means any 
school which provides prekindergarten education, el-
VerDate Mar 15 2010 
03:39 Mar 09, 2011
Jkt 099200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H955.IH
H955
rfrederick on DSKD9S0YB1PROD with BILLS
ementary education, or secondary education, as de-
termined under State law. 
‘‘(c) COST-OF-LIVING ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning in a calendar year after 2011, the 
$3,000 amount contained in subsection (a) shall be 
increased 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, by sub-
stituting ‘calendar year 2010’ for ‘calendar year 
1992’ in subparagraph (B) thereof. 
‘‘(2) ROUNDING.—If any increase determined 
under paragraph (1) is not a multiple of $10, such 
increase shall be increased to the next highest mul-
tiple of $10.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25D the following new item: 
‘‘Sec. 25E. Professional school personnel in grades K–12.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
Æ 
VerDate Mar 15 2010 
03:39 Mar 09, 2011
Jkt 099200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H955.IH
H955
rfrederick on DSKD9S0YB1PROD with BILLS