In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Drug Trafficking Vessel Interdiction 
Act of 2008''.

                     TITLE I--CRIMINAL PROHIBITION

SEC. 101. FINDINGS AND DECLARATIONS.

    Congress finds and declares that operating or embarking in a 
submersible vessel or semi-submersible vessel without nationality and 
on an international voyage is a serious international problem, 
facilitates transnational crime, including drug trafficking, and 
terrorism, and presents a specific threat to the safety of maritime 
navigation and the security of the United States.

SEC. 102. OPERATION OF SUBMERSIBLE VESSEL OR SEMI-SUBMERSIBLE VESSEL 
              WITHOUT NATIONALITY.

    (a) In General.--Chapter 111 of title 18, United States Code, is 
amended by adding at the end the following new section:
``Sec. 2285. Operation of submersible vessel or semi-submersible vessel 
              without nationality
    ``(a) Offense.--Whoever knowingly operates, or attempts or 
conspires to operate, by any means, or embarks in any submersible 
vessel or semi-submersible vessel that is without nationality and that 
is navigating or has navigated into, through, or from waters beyond the 
outer limit of the territorial sea of a single country or a lateral 
limit of that country's territorial sea with an adjacent country, with 
the intent to evade detection, shall be fined under this title, 
imprisoned not more than 15 years, or both.
    ``(b) Evidence of Intent To Evade Detection.--For purposes of 
subsection (a), the presence of any of the indicia described in 
paragraph (1)(A), (E), (F), or (G), or in paragraph (4), (5), or (6), 
of section 70507(b) of title 46 may be considered, in the totality of 
the circumstances, to be prima facie evidence of intent to evade 
detection.
    ``(c) Extraterritorial Jurisdiction.--There is extraterritorial 
Federal jurisdiction over an offense under this section, including an 
attempt or conspiracy to commit such an offense.
    ``(d) Claim of Nationality or Registry.--A claim of nationality or 
registry under this section includes only--
            ``(1) possession on board the vessel and production of 
        documents evidencing the vessel's nationality as provided in 
        article 5 of the 1958 Convention on the High Seas;
            ``(2) flying its nation's ensign or flag; or
            ``(3) a verbal claim of nationality or registry by the 
        master or individual in charge of the vessel.
    ``(e) Affirmative Defenses.--
            ``(1) In general.--It is an affirmative defense to a 
        prosecution for a violation of subsection (a), which the 
        defendant has the burden to prove by a preponderance of the 
        evidence, that the submersible vessel or semi-submersible 
        vessel involved was, at the time of the offense--
                    ``(A) a vessel of the United States or lawfully 
                registered in a foreign nation as claimed by the master 
                or individual in charge of the vessel when requested to 
                make a claim by an officer of the United States 
                authorized to enforce applicable provisions of United 
                States law;
                    ``(B) classed by and designed in accordance with 
                the rules of a classification society;
                    ``(C) lawfully operated in government-regulated or 
                licensed activity, including commerce, research, or 
                exploration; or
                    ``(D) equipped with and using an operable automatic 
                identification system, vessel monitoring system, or 
                long range identification and tracking system.
            ``(2) Production of documents.--The affirmative defenses 
        provided by this subsection are proved conclusively by the 
        production of--
                    ``(A) government documents evidencing the vessel's 
                nationality at the time of the offense, as provided in 
                article 5 of the 1958 Convention on the High Seas;
                    ``(B) a certificate of classification issued by the 
                vessel's classification society upon completion of 
                relevant classification surveys and valid at the time 
                of the offense; or
                    ``(C) government documents evidencing licensure, 
                regulation, or registration for commerce, research, or 
                exploration.
    ``(f) Federal Activities Excepted.--Nothing in this section applies 
to lawfully authorized activities carried out by or at the direction of 
the United States Government.
    ``(g) Applicability of Other Provisions.--Sections 70504 and 70505 
of title 46 apply to offenses under this section in the same manner as 
they apply to offenses under section 70503 of such title.
    ``(h) Definitions.--In this section, the terms `submersible 
vessel', `semi-submersible vessel', `vessel of the United States', and 
`vessel without nationality' have the meaning given those terms in 
section 70502 of title 46.''.
    (b) Clerical Amendment.--The chapter analysis for chapter 111 of 
title 18, United States Code, is amended by inserting after the item 
relating to section 2284 the following:

``2285. Operation of submersible vessel or semi-submersible vessel 
                            without nationality.''.

SEC. 103. SENTENCING GUIDELINES.

    (a) In General.--Pursuant to its authority under section 994(p) of 
title 28, United States Code, and in accordance with this section, the 
United States Sentencing Commission shall promulgate sentencing 
guidelines (including policy statements) or amend existing sentencing 
guidelines (including policy statements) to provide adequate penalties 
for persons convicted of knowingly operating by any means or embarking 
in any submersible vessel or semi-submersible vessel in violation of 
section 2285 of title 18, United States Code.
    (b) Requirements.--In carrying out this section, the United States 
Sentencing Commission shall--
            (1) ensure that the sentencing guidelines and policy 
        statements reflect the serious nature of the offense described 
        in section 2285 of title 18, United States Code, and the need 
        for deterrence to prevent such offenses;
            (2) account for any aggravating or mitigating circumstances 
        that might justify exceptions, including--
                    (A) the use of a submersible vessel or semi-
                submersible vessel described in section 2285 of title 
                18, United States Code, to facilitate other felonies;
                    (B) the repeated use of a submersible vessel or 
                semi-submersible vessel described in section 2285 of 
                title 18, United States Code, to facilitate other 
                felonies, including whether such use is part of an 
                ongoing criminal organization or enterprise;
                    (C) whether the use of such a vessel involves a 
                pattern of continued and flagrant violations of section 
                2285 of title 18, United States Code;
                    (D) whether the persons operating or embarking in a 
                submersible vessel or semi-submersible vessel willfully 
                caused, attempted to cause, or permitted the 
                destruction or damage of such vessel or failed to heave 
                to when directed by law enforcement officers; and
                    (E) circumstances for which the sentencing 
                guidelines (and policy statements) provide sentencing 
                enhancements;
            (3) ensure reasonable consistency with other relevant 
        directives, other sentencing guidelines and policy statements, 
        and statutory provisions;
            (4) make any necessary and conforming changes to the 
        sentencing guidelines and policy statements; and
            (5) ensure that the sentencing guidelines and policy 
        statements adequately meet the purposes of sentencing set forth 
        in section 3553(a)(2) of title 18, United States Code.

                      TITLE II--CIVIL PROHIBITION

SEC. 201. OPERATION OF SUBMERSIBLE VESSEL OR SEMI-SUBMERSIBLE VESSEL 
              WITHOUT NATIONALITY.

    (a) Finding and Declaration.--Section 70501 of title 46, United 
States Code, is amended--
            (1) by inserting ``(1)'' after ``that''; and
            (2) by striking ``States.'' and inserting ``States and (2) 
        operating or embarking in a submersible vessel or semi-
        submersible vessel without nationality and on an international 
        voyage is a serious international problem, facilitates 
        transnational crime, including drug trafficking, and terrorism, 
        and presents a specific threat to the safety of maritime 
        navigation and the security of the United States.''.

SEC. 202. OPERATION PROHIBITED.

    (a) In General.--Chapter 705 of title 46, United States Code, is 
amended by adding at the end thereof the following:
``Sec. 70508. Operation of submersible vessel or semi-submersible 
              vessel without nationality
    ``(a) In General.--An individual may not operate by any means or 
embark in any submersible vessel or semi-submersible vessel that is 
without nationality and that is navigating or has navigated into, 
through, or from waters beyond the outer limit of the territorial sea 
of a single country or a lateral limit of that country's territorial 
sea with an adjacent country, with the intent to evade detection
    ``(b) Evidence of Intent To Evade Detection.--In any civil 
enforcement proceeding for a violation of subsection (a), the presence 
of any of the indicia described in paragraph (1)(A), (E), (F), or (G), 
or in paragraph (4), (5), or (6), of section 70507(b) may be 
considered, in the totality of the circumstances, to be prima facie 
evidence of intent to evade detection.
    ``(c) Defenses.--
            ``(1) In general.--It is a defense in any civil enforcement 
        proceeding for a violation of subsection (a) that the 
        submersible vessel or semi-submersible vessel involved was, at 
        the time of the violation--
                    ``(A) a vessel of the United States or lawfully 
                registered in a foreign nation as claimed by the master 
                or individual in charge of the vessel when requested to 
                make a claim by an officer of the United States 
                authorized to enforce applicable provisions of United 
                States law;
                    ``(B) classed by and designed in accordance with 
                the rules of a classification society;
                    ``(C) lawfully operated in government-regulated or 
                licensed activity, including commerce, research, or 
                exploration; or
                    ``(D) equipped with and using an operable automatic 
                identification system, vessel monitoring system, or 
                long range identification and tracking system.
            ``(2) Production of documents.--The defenses provided by 
        this subsection are proved conclusively by the production of--
                    ``(A) government documents evidencing the vessel's 
                nationality at the time of the offense, as provided in 
                article 5 of the 1958 Convention on the High Seas;
                    ``(B) a certificate of classification issued by the 
                vessel's classification society upon completion of 
                relevant classification surveys and valid at the time 
                of the offense; or
                    ``(C) government documents evidencing licensure, 
                regulation, or registration for research or 
                exploration.
    ``(d) Civil Penalty.--A person violating this section shall be 
liable to the United States for a civil penalty of not more than 
$1,000,000.''
    (b) Conforming Amendments.--
            (1) The chapter analysis for chapter 705 of title 46, 
        United States Code, is amended by inserting after the item 
        relating to section 70507 the following:

``70508. Operation of submersible vessel or semi-submersible vessel 
                            without nationality.''.
            (2) Section 70504(b) of title 46, United States Code, is 
        amended by inserting ``or 70508'' after ``70503''.
            (3) Section 70505 of title 46, United States Code, is 
        amended by striking ``this title'' and inserting ``this title, 
        or against whom a civil enforcement proceeding is brought under 
        section 70508,''.

SEC. 203. SUBMERSIBLE VESSEL AND SEMI-SUBMERSIBLE VESSEL DEFINED.

    Section 70502 of title 46, United States Code, is amended by adding 
at the end thereof the following:
    ``(f) Semi-Submersible Vessel; Submersible Vessel.--In this 
chapter:
            ``(1) Semi-submersible vessel.--The term `semi-submersible 
        vessel' means any watercraft constructed or adapted to be 
        capable of operating with most of its hull and bulk under the 
        surface of the water, including both manned and unmanned 
        watercraft.
            ``(2) Submersible vessel.--The term `submersible vessel' 
        means a vessel that is capable of operating completely below 
        the surface of the water, including both manned and unmanned 
        watercraft.''.

Output: Drug Trafficking Vessel Interdiction Act of 2008 - Amends the federal criminal code to impose a fine and/or prison term of up to 15 years for knowingly operating or attempting or conspiring to operate by any means, or for embarking in, any submersible or semi-submersible vessel that is without nationality and that is navigating or has navigated into, through, or from waters beyond the outer limit of the territorial sea of a single country or a lateral limit of that country's territorial sea with an adjacent country, with the intent to avoid detection. Imposes an additional civil fine of up to $1 million for violations.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Graduation Really Achieves Dreams 
Act'' or the ``GRAD Act''.

SEC. 2. FINDINGS.

    The Congress makes the following findings:
            (1) The national high school graduation rate is only 70 
        percent, and in urban districts that percentage drops further 
        to only 50 percent.
            (2) The national graduation rate for the class of 2001 was 
        only 51 percent for African Americans and 52 percent for Latino 
        students.
            (3) Each school day, approximately 3,000 secondary school 
        students drop out of school.
            (4) Six million secondary students who make up the lowest 
        25 percent in terms of achievement scores are 3.5 times more 
        likely to drop out than students in the next highest quarter of 
        academic achievement, and are 20 times more likely to drop out 
        than high achieving students.
            (5) Approximately 25 percent of secondary school students 
        are reading at ``below basic'' levels. The problem is even more 
        severe for poor students of color. The average minority or low-
        income ninth grader performs at only the fifth or sixth grade 
        level in reading.
            (6) Low graduation rates are evidence that, in the earlier 
        grades, schools are not meeting the fundamental achievement 
        needs of low-income students.
            (7) Even those students who do graduate from secondary 
        schools and go on to college are struggling because they lack 
        the basic skills to succeed. Approximately 40 percent of all 4-
        year college students take a remedial course and 63 percent of 
        all community college students are assigned to at least one 
        remedial course.
            (8) A small percentage of low-income students who manage to 
        enter college are able to complete a degree. Of students from 
        families in the bottom 20 percent in terms of income who enter 
        college, only 27 percent go on to complete a two- or four-year 
        college degree within eight years.
            (9) Graduation rates impact early drop-out rates in the 
        military. The attrition rates of both non-high school graduates 
        and GED recipients are 8 percentage points higher than the 
        rates of graduates. As a result, the Armed Services no longer 
        accepts high school drop-outs and put less value on alternative 
        certificates.
            (10) Students who fail to graduate from high school are 
        more likely to engage in criminal activity than students who 
        graduate. A one percent increase in high school graduation 
        rates would save approximately $1.4 billion in costs associated 
        with incarceration, or about $2,100 for each male high school 
        graduate.
            (11) In today's workplace, nearly 8 in 10 adults with 
        bachelors degrees are employed, but for those who completed 
        high school only, the figure falls to about 6 in 10. And for 
        students who dropped out, the figure drops further to 4 in 10.
            (12) Employment projections indicate that jobs requiring 
        only a high school degree will grow by just 9 percent by the 
        year 2008, while those requiring a bachelor's degree will grow 
        by 25 percent and those requiring an associate's degree will 
        grow by 31 percent.
            (13) Personalization of the school environment has been 
        proven to increase success rates for low-performing secondary 
        school students. Nearly 50 percent of middle school youth and 
        40 percent of high school youth report feelings of 
        disengagement from school. Rates are even higher for teens and 
        minorities in urban schools. These feelings result in failure 
        to work hard, to seek assistance, or to take appropriate 
        courses.
            (14) Effective research-based education programs that 
        improve high school graduation rates are comprehensive in 
        nature and include interventions that begin in kindergarten and 
        span all the grades through 12th.

SEC. 3. PROJECT GRAD.

    (a) Purpose.--The purpose of the program authorized under this Act 
is--
            (1) to provide support and assistance to programs 
        implementing integrated education reform services to improve 
        high school graduation and college going rates for 
        disadvantaged students; and
            (2) to promote the establishment of new programs to 
        implement such integrated education reform services.
    (b) Grant Authorized.--The Secretary is authorized to award a grant 
to Project GRAD USA, a nonprofit educational organization that has as 
its primary purpose the improvement of high school graduation and 
college going rates for disadvantaged students (hereinafter in this 
section referred to as the ``grantee''), to provide support and 
technical assistance to existing programs implementing the set of 
integrated education reform services described in subsection (d)(2) and 
to promote the expansion of such programs.
    (c) Requirements of Grant Agreement.--The Secretary shall enter 
into an agreement with the grantee that requires that--
            (1) the grantee will enter into subcontracts with nonprofit 
        educational organizations (hereinafter in this section referred 
        to as ``subgrantees'') under which the subgrantees will agree 
        to establish, operate, and provide the non-Federal share of the 
        cost of implementing Project GRAD programs;
            (2) the grantee will provide such technical assistance to 
        the subgrantees as may be necessary to carry out the provisions 
        of this section;
            (3) funds made available under the grant can be used to pay 
        the Federal share of the cost of establishing and operating 
        programs as provided in paragraph (1) and costs associated with 
        the provision of technical assistance as provided in paragraph 
        (2); and
            (4) the grantee will select only subgrantees that serve a 
        substantial number or percentage of low-income students.
    (d) Supported Programs.--
            (1) Designation; feeder patterns.--The programs supported 
        with funds available under this section shall be known as 
        ``Project GRAD programs''. Such programs shall, with the 
        agreement of the grantee, identify one or more groups of public 
        schools at which services will be provided through establishing 
        a ``feeder pattern'' through which elementary and secondary 
        schools channel students having participated in Project GRAD 
        services into an identified high school.
            (2) Integrated education reform services.--The services 
        provided through project GRAD programs shall include--
                    (A) research-based programs in reading, 
                mathematics, and classroom management;
                    (B) campus-based social services programs including 
                a systematic approach to increase family and community 
                involvement in the schools served;
                    (C) a college access program, which includes the 
                provision of a college scholarship for students that 
                meet established criteria, proven approaches to 
                increasing student and family college awareness, and 
                assistance for those students in applying to college 
                for financial aid; and
                    (D) such other services identified by the grantee 
                as necessary to increase high school graduation and 
                college going rates.
    (e) Use of Funds.--Not less than 75 percent of the funds received 
by the grantee under this section shall be used to fund awards to 
subgrantees to carry out the requirements of subsection (d)(1). The 
balance of such funds shall be used by grantee to carry out the 
requirements of subsection (d)(2), as well as other such activities to 
promote greater public awareness of integrated education reform 
services to improve high school graduation and college going rates for 
disadvantaged students as described in subsection (d)(2).
    (f) Federal Share.--
            (1) In general.--For purposes of subsection (c), the term 
        ``Federal share'' means, with respect to the costs of Project 
        GRAD programs authorized in subsection (c), subgrants provided 
        by the grantee averaging $200 per pupil, adjusted to take into 
        consideration the resources available to the school at which 
        the subgrantee will implement the program, and the need for 
        Project GRAD USA services to improve student outcomes.
            (2) Exception.--Nothing in this subsection shall preclude 
        the awarding of subgrants reflecting a per student cost of more 
        than $200 if the grantee determines that additional resources 
        were not available consistent with the requirements placed on 
        the grantee in subsection (c)(4).
            (3) More may be required.--If funds or resources are 
        available to a subgrantee, the grantee may elect to award the 
        subgrantee less than the Federal share of the cost associated 
        with the program.
    (g) Evaluation.--
            (1) Evaluation by the secretary.--The Secretary shall 
        select an independent entity to evaluate every 3 years the 
        performance of students who participate in a program under this 
        section. The evaluation shall be contracted using the strongest 
        possible research design for determining the effectiveness of 
        programs funded under this section. The evaluation shall 
        include a comparison of reading and mathematics achievement 
        and, where applicable, high school graduation, college going, 
        and college completion rates of students who participate in the 
        programs funded under this section with those indicators for 
        students of similar backgrounds who do not participate in such 
        programs.
            (2) Evaluation by grantee and subgrantees.--The grantee 
        shall require each subgrantee to prepare an in-depth report of 
        the results of the programs supported with funds, and the use 
        of funds, made available under this section. Such review shall 
        include data on the reading and math achievement of students 
        involved in the programs and statistics on high school 
        graduation, college going, and college completion rates, and 
        such financial reporting as deemed relevant to review the 
        effectiveness and efficiency of the program. The report shall 
        be in a form and include such content as shall be determined by 
        the grantee in consultation with the Secretary or the entity 
        selected by the Secretary to evaluate the Project GRAD program.
            (3) Availability of evaluations.--Copies of any evaluation 
        or report prepared pursuant to this section shall be available 
        to the Secretary and the Chairman and ranking member of the 
        Committee on Education and the Workforce of the House of 
        Representatives and the Committee on Health, Education, Labor 
        and Pensions of the Senate.
    (h) Authorization of Appropriations.--There are authorized to be 
appropriated to make grants under this section $27,000,000 for fiscal 
year 2005 and such sums as may be necessary for each of the 5 
succeeding fiscal years.
    (i) Low-Income Student.--For purposes of this section, the term 
``low-income student'' means a student who is determined by a local 
educational agency to be from a low-income family using the measures 
described in section 1113(c) of the Elementary and Secondary Education 
Act of 1965.

Output: Graduation Really Achieves Dreams Act - GRAD Act - Authorizes a grant to Project GRAD USA, a nonprofit educational organization for improving high school graduation and college-going rates for disadvantaged students, to provide technical assistance and support through subgrants to existing and new programs that implement a set of integrated education reform services.

Requires the grantee to select only subgrantees that serve a substantial number or percentage of low-income students. Requires the programs to identify one or more groups of public schools at which services will be provided through a feeder pattern through which elementary and secondary schools channel students having participated in program services into an identified high school. Requires program services to include: (1) research-based programs in reading, mathematics, and classroom management; (2) campus-based social services programs, including increasing family and community involvement in schools; (3) a college access program, including providing college scholarships for students who meet established criteria, increasing student and family college awareness, and assisting students to apply for college financial aid; and (4) other services the grantee identifies as necessary.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Teacher Support Act of 2001''.

SEC. 2. ABOVE-THE-LINE DEDUCTION FOR QUALIFIED PROFESSIONAL DEVELOPMENT 
              EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    (a) Deduction Allowed.--Part VII of subchapter B of chapter 1 of 
the Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 222 as 
section 223 and by inserting after section 221 the following new 
section:

``SEC. 222. QUALIFIED PROFESSIONAL DEVELOPMENT EXPENSES.

    ``(a) Allowance of Deduction.--In the case of an eligible teacher, 
there shall be allowed as a deduction an amount equal to the qualified 
professional development expenses paid or incurred by the taxpayer 
during the taxable year.
    ``(b) Qualified Professional Development Expenses of Eligible 
Teachers.--For purposes of this section--
            ``(1) Qualified professional development expenses.--
                    ``(A) In general.--The term `qualified professional 
                development expenses' means expenses for tuition, fees, 
                books, supplies, equipment, and transportation required 
                for the enrollment or attendance of an individual in a 
                qualified course of instruction.
                    ``(B) Qualified course of instruction.--The term 
                `qualified course of instruction' means a course of 
                instruction which--
                            ``(i) is--
                                    ``(I) directly related to the 
                                curriculum and academic subjects in 
                                which an eligible teacher provides 
                                instruction, or
                                    ``(II) designed to enhance the 
                                ability of an eligible teacher to 
                                understand and use State standards for 
                                the academic subjects in which such 
                                teacher provides instruction,
                            ``(ii) may--
                                    ``(I) provide instruction in how to 
                                teach children with different learning 
                                styles, particularly children with 
                                disabilities and children with special 
                                learning needs (including children who 
                                are gifted and talented), or
                                    ``(II) provide instruction in how 
                                best to discipline children in the 
                                classroom and identify early and 
                                appropriate interventions to help 
                                children described in subclause (I) to 
                                learn,
                            ``(iii) is tied to challenging State or 
                        local content standards and student performance 
                        standards,
                            ``(iv) is tied to strategies and programs 
                        that demonstrate effectiveness in increasing 
                        student academic achievement and student 
                        performance, or substantially increasing the 
                        knowledge and teaching skills of an eligible 
                        teacher,
                            ``(v) is of sufficient intensity and 
                        duration to have a positive and lasting impact 
                        on the performance of an eligible teacher in 
                        the classroom (which shall not include 1-day or 
                        short-term workshops and conferences), except 
                        that this clause shall not apply to an activity 
                        if such activity is 1 component described in a 
                        long-term comprehensive professional 
                        development plan established by an eligible 
                        teacher and the teacher's supervisor based upon 
                        an assessment of the needs of the teacher, the 
                        students of the teacher, and the local 
                        educational agency involved, and
                            ``(vi) is part of a program of professional 
                        development which is approved and certified by 
                        the appropriate local educational agency as 
                        furthering the goals of the preceding clauses.
                    ``(C) Local educational agency.--The term `local 
                educational agency' has the meaning given such term by 
                section 14101 of the Elementary and Secondary Education 
                Act of 1965, as in effect on the date of the enactment 
                of this section.
            ``(2) Eligible teacher.--
                    ``(A) In general.--The term `eligible teacher' 
                means an individual who is a kindergarten through grade 
                12 classroom teacher or aide in an elementary or 
                secondary school for at least 720 hours during a school 
                year.
                    ``(B) Elementary or secondary school.--The terms 
                `elementary school' and `secondary school' have the 
                meanings given such terms by section 14101 of the 
                Elementary and Secondary Education Act of 1965 (20 
                U.S.C. 8801), as so in effect.
    ``(c) Denial of Double Benefit.--
            ``(1) In general.--No other deduction or credit shall be 
        allowed under this chapter for any amount taken into account 
        for which a deduction is allowed under this section.
            ``(2) Coordination with exclusions.--A deduction shall be 
        allowed under subsection (a) for qualified professional 
        development expenses only to the extent the amount of such 
        expenses exceeds the amount excludable under section 135, 
        529(c)(1), or 530(d)(2) for the taxable year.''.
    (b) Deduction Allowed in Computing Adjusted Gross Income.--Section 
62(a) of the Internal Revenue Code of 1986 is amended by inserting 
after paragraph (17) the following new paragraph:
            ``(18) Qualified professional development expenses.--The 
        deduction allowed by section 222.''.
    (c) Conforming Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is 
amended by striking the item relating to section 222 and inserting the 
following new items:

                              ``Sec. 222. Qualified professional 
                                        development expenses.
                              ``Sec. 223. Cross reference.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2000.

SEC. 3. CREDIT TO ELEMENTARY AND SECONDARY SCHOOL TEACHERS WHO PROVIDE 
              CLASSROOM MATERIALS.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to other credits) is 
amended by adding at the end the following new section:

``SEC. 30B. CREDIT TO ELEMENTARY AND SECONDARY SCHOOL TEACHERS WHO 
              PROVIDE CLASSROOM MATERIALS.

    ``(a) Allowance of Credit.--In the case of an eligible teacher, 
there shall be allowed as a credit against the tax imposed by this 
chapter for the taxable year an amount equal to the qualified 
elementary and secondary education expenses which are paid or incurred 
by the taxpayer during such taxable year.
    ``(b) Maximum Credit.--The credit allowed by subsection (a) for any 
taxable year shall not exceed $100.
    ``(c) Definitions.--
            ``(1) Eligible teacher.--The term `eligible teacher' means 
        an individual who is a kindergarten through grade 12 classroom 
        teacher, instructor, counselor, aide, or principal in an 
        elementary or secondary school on a full-time basis for an 
        academic year ending during a taxable year.
            ``(2) Qualified elementary and secondary education 
        expenses.--The term `qualified elementary and secondary 
        education expenses' means expenses for books, supplies (other 
        than nonathletic supplies for courses of instruction in health 
        or physical education), computer equipment (including related 
        software and services) and other equipment, and supplementary 
        materials used by an eligible teacher in the classroom.
            ``(3) Elementary or secondary school.--The term `elementary 
        or secondary school' means any school which provides elementary 
        education or secondary education (through grade 12), as 
        determined under State law.
    ``(d) Special Rules.--
            ``(1) Denial of double benefit.--No deduction shall be 
        allowed under this chapter for any expense for which credit is 
        allowed under this section.
            ``(2) Application with other credits.--The credit allowable 
        under subsection (a) for any taxable year shall not exceed the 
        excess (if any) of--
                    ``(A) the regular tax for the taxable year, reduced 
                by the sum of the credits allowable under subpart A and 
                the preceding sections of this subpart, over
                    ``(B) the tentative minimum tax for the taxable 
                year.
    ``(e) Election To Have Credit Not Apply.--A taxpayer may elect to 
have this section not apply for any taxable year.''.
    (b) Clerical Amendment.--The table of sections for subpart B of 
part IV of subchapter A of chapter 1 is amended by adding at the end 
the following new item:

                              ``Sec. 30B. Credit to elementary and 
                                        secondary school teachers who 
                                        provide classroom materials.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2000.


Output: Teacher Support Act of 2001- Amends the Internal Revenue Code to: (1) make the two percent floor on miscellaneous itemized deductions inapplicable to qualified professional development expenses incurred by elementary and secondary school teachers and aides; and (2) allow a credit to elementary and secondary school teachers, instructors, counselors, aides, or principals who provide classroom materials.