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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Startup Opportunity Accelerator Act
of 2014'' or the ''SOAR Act''.

SEC. 2. FUNDING FOR ORGANIZATIONS THAT SUPPORT STARTUP BUSINESSES.

The Small Business Act (15 U.S.C. 631 et seq.) is amended--
(1) by redesignating section 47 (15 U.S.C. 631 note) as
section 48; and
(2) by inserting after section 46 the following:

''SEC. 47. FUNDING FOR ORGANIZATIONS THAT SUPPORT STARTUP BUSINESSES.

''(a) Definitions.--In this section--
''(1) the term 'eligible entity' means an organization--
''(A) that is located in the United States; and
''(B) the primary purpose of which is to support
new small business concerns;
''(2) the term 'new small business concern' means a small
business concern that has been in operation for not more than 5
years; and
''(3) the term 'State' means any State of the United
States, the District of Columbia, the Commonwealth of Puerto
Rico, and any territory or possession of the United States.
''(b) Funding.--
''(1) In general.--Not later than 1 year after the date of
enactment of this section, the Administrator shall develop and
begin implementing a program to award cash prizes of not more
than $50,000 to eligible entities to support new small business
concerns.
''(2) Use of funds.--A prize under this section--
''(A) may be used for construction costs, space
acquisition, and programmatic purposes; and
''(B) may not be used to provide capital or
professional services to new small business concerns
directly or through the subaward of funds.
''(c) Requirement for Applicants.--An eligible entity desiring a
prize under this section shall demonstrate that the eligible entity
will use the prize to provide assistance to not less than 10 new small
business concerns per year.
''(d) Criteria.--The Administrator shall establish criteria for
prizes under this section that shall give priority to eligible entities
that are providing or plan to provide to new small business concerns--
''(1) office, manufacturing, or warehouse space, including
appropriate operations infrastructure;
''(2) access to capital (either directly from the eligible
entity (using amounts other than the amounts provided under the
prize) or through guidance and contacts for acquiring capital
from outside investors);
''(3) access to professional services (either directly from
the eligible entity (using amounts other than the amounts
provided under the prize) or through guidance and contacts for
acquiring professional services), including accounting and
legal services; or
''(4) a formal structured mentorship or developmental
program that assists new small business concerns with building
business skills and competencies.
''(e) Considerations in Choosing Recipients.--In determining
whether to award a prize under this section to an eligible entity, the
Administrator shall take into account--
''(1) for eligible entities that have in operation a
program to support new small business concerns, the record of
the eligible entity in assisting new small business concerns,
including, for each of the 3 full years before the date on
which the eligible entity applies for a prize under this
section--
''(A) the retention rate of new small business
concerns in the program of the eligible entity;
''(B) the average period of participation by new
small business concerns in the program of the eligible
entity;
''(C) the total, average, and median capital raised
by new small business concerns participating in the
program of the eligible entity; and
''(D) the total, average, and median number of
employees of new small business concerns participating
in the program of the eligible entity;
''(2) for all eligible entities--
''(A) the number of new small business concerns
assisted or anticipated to be assisted by the eligible
entity;
''(B) the number of new small business concerns
applying or anticipated to apply for assistance from
the eligible entity;
''(C) whether the program of the eligible entity
provides or would provide assistance to individuals in
gender, racial, or ethnic groups underrepresented by
existing programs to assist new small business
concerns; and
''(D) other metrics determined appropriate by the
Administrator;
''(3) the need in the geographic area to be served by the
program to be carried out using the prize for additional
assistance for new small business concerns, if the area has
sufficient population density, as determined by the
Administrator;
''(4) the level of experience of the entrepreneurial
leadership of the eligible entity; and
''(5) the ability of the eligible entity to use and
leverage local strengths, including human resources,
infrastructure, and educational institutions.
''(f) Matching Nonpublic Funding Requirement.--
''(1) In general.--An eligible entity receiving a prize
under this section shall obtain funds from a private individual
or entity (including a for profit or nonprofit entity) that
are--
''(A) for the same purposes as a prize may be made
under this section;
''(B) used to carry out the program of the eligible
entity carried out using the prize under this section;
and
''(C) in an amount that is not to be less than 50
percent of the amount of the prize under this section.
''(2) Form of non-federal share.--Not more than 25 percent
of the funds obtained under paragraph (1) may be in the form of
in-kind contributions.
''(g) Consequences of Failure To Abide by Terms and Conditions of
Prize or Requirements of This Section.--The Administrator shall notify
each eligible entity receiving a prize under this section that failure
to abide by the terms and conditions of the prize or the requirements
of this section may, in the discretion of the Administrator and in
addition to any other civil or criminal consequences, result in the
Administrator ordering the eligible entity to return the prize funds.
''(h) Annual Progress Reporting by Recipients of Prize.--Each
eligible entity receiving a prize under this section shall submit to
the Administrator an annual report on the progress of the program
carried out using the amounts received under the prize, including--
''(1) the number of new small business concerns
participating in the program during each of the previous 3
years;
''(2) the number of new small business concerns applying to
participate in the program during each of the previous 3 years;
''(3) the retention rate of new small business concerns in
the program;
''(4) the average period of participation in the program by
new small business concerns;
''(5) the total, average, and median capital raised by new
small business concerns participating in the program;
''(6) the total, average, and median number of employees of
new small business concerns participating in the program; and
''(7) other metrics determined appropriate by the
Administrator.
''(i) Report to Congress.--The Administrator shall submit to
Congress an annual report on the program under this section, which
shall include an assessment of the effectiveness of the program,
including an assessment based on the metrics listed in subsection (h).
''(j) Coordination With Other Small Business Administration
Programs.--The Administrator shall take appropriate action to encourage
eligible entities receiving a prize under this section to use and
incorporate other programs of the Administration, such as small
business development centers, small business investment companies,
loans under section 7(a), and assistance under title V of the Small
Business Investment Act of 1958 (15 U.S.C. 695 et seq.).
''(k) Listing on Website.--The Administrator shall include a list
of eligible entities receiving a prize under this section on the
website of the Administration.
''(l) Authorization of Appropriation.--There are authorized to be
appropriated to carry out this section $5,000,000 for each of the first
5 fiscal years beginning after the date of the enactment of this
section.''.

A: Startup Opportunity Accelerator Act of 2014 or the SOAR Act - Amends the Small Business Act to require the Administrator of the Small Business Administration (SBA) to develop a program to award cash prizes of up to $50,000 to organizations in the United States whose primary purpose is to support new small businesses that have been in operation for five years or less. Authorizes the use of a prize for construction costs, space acquisition, and programmatic purposes. Prohibits its use for capital or professional services to new small businesses. Requires a prize recipient to provide assistance to at least 10 new small businesses per year.
****
Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''United States Fire Administration
Reauthorization Act of 2008''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) The loss of life due to fire has dropped significantly
over the last 25 years in the United States. However, the
United States still has one of the highest fire death rates in
the industrialized world. For 2006, the National Fire
Protection Association reported 3,245 civilian fire deaths,
17,925 civilian fire injuries, and $11,307,000,000 in direct
losses due to fire.
(2) Every year, over 100 firefighters die in the line of
duty. The United States Fire Administration should continue its
leadership to help local fire agencies dramatically reduce
these fatalities.
(3) Members of the fire service community should continue
to work together to further the promotion of national voluntary
consensus standards that increase firefighter safety.
(4) The United States Fire Administration provides crucial
support to the Nation's 30,300 fire departments through
training, data collection, fire awareness and education, and
other activities for improving fire prevention, control, and
suppression technologies.
(5) The collection of data on fire and other emergency
incidents is a vital tool both for policy makers and emergency
responders to identify and develop responses to emerging
hazards. Improving the United States Fire Administration's data
collection capabilities is essential for accurately tracking
and responding to the magnitude and nature of the Nation's fire
problem.
(6) The research and development performed by the Federal
Government and non-government organizations on fire
technologies, techniques, and tools advance the capabilities of
the Nation's fire service to prevent and suppress fires.
(7) The United States Fire Administration is one of the
strongest voices representing the Nation's fire service within
the Federal Government, and, as such, it should have a
prominent place within the Federal Government.

SEC. 3. AUTHORIZATION OF APPROPRIATIONS FOR UNITED STATES FIRE
ADMINISTRATION.

Section 17(g)(1) of the Federal Fire Prevention and Control Act of
1974 (15 U.S.C. 2216(g)(1)) is amended--
(1) in subparagraph (C), by striking ''and'' after the
semicolon;
(2) in subparagraph (D), by striking the period at the end
and inserting a semicolon; and
(3) by adding after subparagraph (D) the following new
subparagraphs:
''(E) $70,000,000 for fiscal year 2009;
''(F) $72,100,000 for fiscal year 2010;
''(G) $74,263,000 for fiscal year 2011; and
''(H) $76,490,890 for fiscal year 2012.''.

SEC. 4. NATIONAL FIRE ACADEMY TRAINING PROGRAM MODIFICATIONS AND
REPORTS.

(a) Amendments to Fire Academy Training.--Section 7(d)(1) of the
Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2206(d)(1))
is amended--
(1) by amending subparagraph (H) to read as follows:
''(H) response, tactics, and strategies for dealing
with national catastrophes, including terrorist-caused
national catastrophes and incidents that involve
weapons of mass destruction;'';
(2) in subparagraph (K), by striking ''forest'' and
inserting ''wildland'';
(3) in subparagraph (M), by striking ''response tactics
and'' and inserting ''response, tactics, and'';
(4) by redesignating subparagraphs (I) through (N) as
subparagraphs (M) through (R), respectively; and
(5) by inserting after subparagraph (H) the following new
subparagraphs:
''(I) response, tactics, and strategies for
fighting large-scale fires or multiple fires in a
general area that cross jurisdictional boundaries;
''(J) response, tactics, and strategies for
fighting fires occurring at the wildland-urban
interface;
''(K) response, tactics, and strategies for
fighting fires involving hazardous materials;
''(L) advanced emergency medical services
training;''.
(b) Triennial Reports.--Section 7 of such Act (15 U.S.C. 2206) is
amended by adding at the end the following new subsection:
''(m) Triennial Report.--In the first annual report filed pursuant
to section 16 for which the deadline for filing is after the expiration
of the 18-month period that begins on the date of the enactment of the
United States Fire Administration Reauthorization Act of 2008, and in
every third annual report thereafter, the Administrator shall include
information about changes made to the Academy curriculum, including--
''(1) the basis for such changes, including a review of the
incorporation of lessons learned by emergency response
personnel after significant emergency events and emergency
preparedness exercises performed under the National Exercise
Program; and
''(2) the desired training outcome of all such changes.''.
(c) Authorizing the Administrator to Enter Into Contracts to
Provide On-Site Training Through Certain Accredited Organizations.--
Section 7(f) of such Act (15 U.S.C. 2206(f)) is amended to read as
follows:
''(f) Assistance.--
''(1) In general.--The Administrator is authorized to
provide assistance to State and local fire service training
programs through grants, contracts, or otherwise.
''(2) Authorization to enter into contracts to provide on-
site training through certain accredited organizations.--
''(A) In general.--The Administrator is authorized
to enter into a contract with one or more nationally
recognized organizations that have established on-site
training programs that prepare fire service personnel
to meet national voluntary consensus standards for fire
service personnel and that facilitate the delivery of
the education and training programs outlined in
subsection (d)(1) directly to fire service personnel.
''(B) Restrictions.--The Administrator shall not
enter into a contract with such organization unless
such organization--
''(i) provides training that leads to
certification by a program accredited by a
nationally recognized accreditation
organization; or
''(ii) at the time the Administrator enters
into the contract, provides training under such
a program under a cooperative agreement with a
Federal agency.
''(3) Restriction on use of funds.--The amounts expended by
the Administrator to carry out this subsection in any fiscal
year shall not exceed 4 percent of the amount authorized to be
appropriated in such fiscal year pursuant to section 17 of this
Act.''.
(d) Incident Command Training Course for Fires at Ports Required.--
Not later than 2 years after the date of the enactment of this Act, the
Administrator of the United States Fire Administration, in consultation
with the Superintendent of the National Academy for Fire Prevention and
Control, shall consolidate and integrate into the current Academy
curriculum a course on incident command training for fire service
personnel for fighting fires at United States ports and in marine
environments, including fires on the water and aboard vessels. Such
course shall not relate to border and port security.

SEC. 5. NATIONAL FIRE INCIDENT REPORTING SYSTEM UPGRADES.

(a) Incident Reporting System Database.--Section 9 of the Federal
Fire Prevention and Control Act of 1974 (15 U.S.C. 2208) is amended by
adding at the end the following new subsection:
''(d) National Fire Incident Reporting System Update.--Of the
amounts made available pursuant to subparagraphs (E), (F), and (G) of
section 17(g)(1), the Administrator shall use no more than an aggregate
amount of $5,000,000 during the 3-year period consisting of fiscal
years 2009, 2010, and 2011 to carry out activities necessary to update
the National Fire Incident Reporting system to an Internet-based, real-
time incident reporting database, including capital investment,
contractor engagement, and user education.''.
(b) Technical Correction.--Section 9(b)(2) of such Act (15 U.S.C.
2208(b)(2)) is amended by striking ''assist State,'' and inserting
''assist Federal, State,''.

SEC. 6. FIRE TECHNOLOGY ASSISTANCE AND DISSEMINATION.

(a) Assistance to Fire Services for Fire Prevention and Control in
Wildland-Urban Interface.--Section 8(d) of the Federal Fire Prevention
and Control Act of 1974 (15 U.S.C. 2207(d)) is amended--
(1) by striking ''Rural Assistance'' in the heading and
inserting ''Rural and Wildland-Urban Interface Assistance'';
(2) by striking ''The Administrator'' and inserting ''(1)
The Administrator''; and
(3) by adding at the end the following new paragraph:
''(2) The Administrator is authorized to assist the Nation's fire
services, directly or through contracts, grants, or other forms of
assistance, for activities and equipment to improve fire prevention and
control in the wildland-urban interface.''.
(b) Dissemination.--Section 8 of such Act (15 U.S.C. 2207) is
amended by adding at the end the following new subsection:
''(h) Dissemination.--Beginning 1 year after the date of the
enactment of the United States Fire Administration Reauthorization Act
of 2008, the Administrator, in collaboration with the relevant
departments and agencies of the Federal Government, shall make
available to the public information regarding United States Fire
Administration funded activities to advance new knowledge and best
practices in firefighting, through a regularly updated Internet
database.''.

SEC. 7. ENCOURAGING ADOPTION OF STANDARDS FOR FIREFIGHTER HEALTH AND
SAFETY.

The Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2201
et seq.) is amended by adding at the end the following new sections:

''SEC. 37. ENCOURAGING ADOPTION OF STANDARDS FOR FIREFIGHTER HEALTH AND
SAFETY.

''The Administrator shall promote adoption by fire services of
national voluntary consensus standards for firefighter health and
safety, including such standards for firefighter operations, training,
staffing, and fitness, by educating fire services about such standards,
encouraging the adoption at all levels of government of such standards,
and making recommendations on other ways in which the Federal
Government can promote the adoption of such standards by fire services.

''SEC. 38. TRAINING AGENCIES ON IMPORTANCE OF CLEARING BIOMASS IN
WILDLAND AREAS TO PROMOTE FIREFIGHTER SAFETY.

''In collaboration with the relevant departments and agencies of
the Federal Government, the Administrator shall develop and provide
information and training to relevant departments and agencies of the
Federal Government on the importance of clearing biomass in wildland
areas of Federal lands to promote the safety of firefighters.''.

SEC. 8. COORDINATION REGARDING FIRE SERVICE-BASED EMERGENCY MEDICAL
SERVICES.

(a) In General.--Section 21(e) of the Federal Fire Prevention and
Control Act of 1974 (15 U.S.C. 2218(e)) is amended to read as follows:
''(e) Coordination.--
''(1) In general.--To the extent practicable, the
Administrator shall utilize existing programs, data,
information, and facilities already available in other Federal
Government departments and agencies and, where appropriate,
existing research organizations, centers, and universities.
''(2) Coordination of fire prevention and control
programs.--The Administrator shall provide liaison at an
appropriate organizational level to assure coordination of the
Administrator's activities with State and local government
agencies, departments, bureaus, or offices concerned with any
matter related to programs of fire prevention and control with
private and other Federal organizations and offices so
concerned.
''(3) Coordination of fire service-based emergency medical
services programs.--The Administrator shall provide liaison at
an appropriate organizational level to assure coordination of
the Administrator's activities with State and local government
agencies, departments, bureaus, or offices concerned with
programs related to emergency medical services provided by fire
service-based systems with private and other Federal
organizations and offices so concerned.''.
(b) Fire Service-Based Emergency Medical Services Best Practices.--
Section 8(c) of such Act (15 U.S.C. 2207(c)) is amended--
(1) by redesignating paragraphs (2) through (4) as
paragraphs (3) through (5), respectively; and
(2) by inserting after paragraph (1) the following new
paragraph:
''(2) The Administrator is authorized to conduct, directly or
through contracts or grants, studies of the operations and management
aspects of fire service-based emergency medical services and
coordination between emergency medical services and fire services. Such
studies may include the optimum protocols for on-scene care, the
allocation of resources, and the training requirements for fire
service-based emergency medical services.''.

SEC. 9. DEFINITIONS.

Section 4 of the Federal Fire Prevention and Control Act of 1974
(15 U.S.C. 2203) is amended--
(1) in paragraph (3), by striking ''Administration'' and
inserting ''Administration, who is the Assistant Administrator
of the Federal Emergency Management Agency'';
(2) in paragraph (7), by striking ''and'' after the
semicolon;
(3) in paragraph (8), by striking the period at the end and
inserting ''; and'';
(4) by redesignating paragraphs (6), (7), and (8) as
paragraphs (7), (8), and (9), respectively;
(5) by inserting after paragraph (5) the following new
paragraph:
''(6) 'hazardous materials' has the meaning given such term
in section 5102(2) of title 49, United States Code;''; and
(6) by adding at the end the following new paragraph:
''(10) 'wildland-urban interface' has the meaning given
such term in section 101(16) of the Healthy Forests Restoration
Act of 2003 (16 U.S.C. 6511(16)).''.

SEC. 10. SUPPORTING THE ADOPTION OF FIRE SPRINKLERS.

Congress supports the recommendations of the United States Fire
Administration regarding the adoption of fire sprinklers in commercial
buildings and educational programs to raise awareness of the importance
of installing fire sprinklers in residential buildings.

Passed the House of Representatives April 3, 2008.

Attest:

LORRAINE C. MILLER,

Clerk.

A: United States Fire Administration Reauthorization Act of 2008 - (Sec. 3) Amends the Federal Fire Prevention and Control Act of 1974 to authorize appropriations for the U.S. Fire Administration (USFA) for FY2009-FY2012.

(Sec. 4) Authorizes the Superintendent of the National Academy for Fire Prevention and Control to include within fire service personnel training: (1) response, tactics, and strategies for dealing with non-terrorist-caused national catastrophes and incidents that involve weapons of mass destruction; (2) applying new technology and developing strategies and tactics for fighting wildfires; (3) response, tactics, and strategies for fighting large-scale or multiple fires in a general area that cross jurisdictional boundaries, fires occurring at the wildland-urban interface, and fires involving hazardous materials; and (4) advanced emergency medical services (EMS) training.

Requires the Administrator of USFA to: (1) include in triennial reports information about changes made to the National Fire Academy curriculum; and (2) consolidate and integrate into that curriculum a course on incident command training for fire service personnel for fighting fires at U.S. ports and in marine environments, including fires on the water and aboard vessels. Provides that such course shall not relate to border and port security.

Authorizes the Administrator to contract with one or more nationally recognized organizations that have established on-site training programs that prepare fire service personnel to meet national voluntary consensus standards for fire service personnel and that facilitate delivery of education and training programs, provided that such an organization: (1) provides training that leads to certification by a program accredited by a nationally recognized accreditation organization; or (2) provides training under such a program pursuant to a cooperative agreement with a federal agency. Limits the amounts that may be expended by the Administrator to carry out this provision to 4% of the amount authorized to be appropriated in that fiscal year to facilitate the delivery of education and training programs directly to fire service personnel.

(Sec. 5) Directs the Administrator to use specified funds during FY2009-FY2011 to update the National Fire Incident Reporting system to an Internet-based, real-time incident reporting database.

(Sec. 6) Authorizes the Administrator to assist the nation's fire services for activities and equipment to improve fire prevention and control in the wildland-urban interface. Directs the Administrator to make available to the public information regarding USFA funded activities, to advance new knowledge and best practices in firefighting through a regularly updated Internet database.

(Sec. 7) Requires the Administrator to: (1) promote adoption by fire services of voluntary national consensus standards for firefighter health and safety; and (2) develop and provide information and training to relevant federal departments on the importance of clearing biomass in wildland areas of federal lands to promote firefighter safety.

(Sec. 8) Directs the Administrator to provide liaison to assure coordination of fire service-based EMS programs. Authorizes the Administrator to conduct studies of the operations and management aspects of fire service-based EMS and coordination between EMS and fire services, including the optimum protocols for on-scene care, the allocation of resources, and the training requirements for fire service-based EMS.

(Sec. 10) Expresses support for USFA recommendations regarding the adoption of fire sprinklers in commercial buildings and educational programs to raise awareness of the importance of installing fire sprinklers in residential buildings.
****
Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Tax Credit for Early Educators Act
of 2012''.

SEC. 2. TAX CREDIT FOR PROFESSIONAL SCHOOL PERSONNEL IN EARLY CHILDHOOD
EDUCATION.

(a) In General.--Subpart A of part IV of subchapter 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 EARLY CHILDHOOD EDUCATION.

''(a) Allowance of Credit.--In the case of an eligible 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 individual' means any
individual--
''(A) who is employed in a position which involves
regular contact with students in an early childhood
school or program, and
''(B) whose position involves the formulation or
implementation of the educational program for such
school or program.
''(2) Early childhood school or program.--The term 'early
childhood school or program' means any school or program which
provides early childhood education, as determined under State
law.
''(c) Cost-of-Living Adjustment.--
''(1) In general.--In the case of any taxable year
beginning in a calendar year after 2012, 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 determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, by substituting 'calendar year
2011' 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 multiple 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 relating to section 25D the following new
item:

''Sec. 25E. Professional school personnel in early childhood
education.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.

SEC. 3. DEDUCTION FOR CERTAIN EXPENSES OF EARLY CHILDHOOD, PRESCHOOL,
ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

(a) In General.--Subparagraph (D) of section 62(a)(2) of the
Internal Revenue Code of 1986 (relating to certain expenses of
elementary and secondary school teachers) is amended to read as
follows:
''(D) Certain expenses of early childhood,
preschool, elementary and secondary school teachers.--
In the case of taxable years beginning before 2017, the
deductions allowed by section 162 which consist of
expenses, not in excess of the applicable amount, paid
or incurred by an eligible educator in connection with
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 the eligible educator
in the classroom.''.
(b) Definitions.--Subsection (d) of section 62 of such Code
(relating to definition; special rules) is amended to read as follows:
''(d) Definitions Relating to Early Childhood, Preschool,
Elementary and Secondary School Teachers.--For purposes of subsection
(a)(2)(D) and this subsection--
''(1) Applicable amount.--The term 'applicable amount'
means--
''(A) $500 in the case of a full-time educator, and
''(B) $250 in any other case.
''(2) Eligible educator.--The term 'eligible educator'
means, with respect to any taxable year, an individual who is--
''(A) a kindergarten through grade 12 teacher,
instructor, counselor, principal, or aide in a school
for at least 450 hours during a school year which ends
during such taxable year, or
''(B) a teacher, instructor, counselor, or aid in a
preschool or early childhood program for at least 450
hours during the taxable year.
''(3) Full-time educator.--The term 'full-time educator'
means, with respect to any taxable year, an individual who for
such taxable year satisfies the requirements of subparagraph
(A) or (B) of paragraph (2) applied by substituting '900 hours'
for '450 hours' therein.
''(4) School.--The term 'school' means any school which
provides elementary education or secondary education
(kindergarten through grade 12), as determined under State law.
''(5) Preschool or early childhood program.--The term
'preschool or early childhood program' means any program
which--
''(A) is for providing preschool and receives funds
for carrying out preschool programs pursuant to--
''(i) part A of title I of the Elementary
and Secondary Education Act of 1965, or
''(ii) subpart 2 of part B of title I of
such Act, or
''(B) is an early childhood program, as defined
under section 103 of the Higher Education Act of
1965.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after the date of the enactment of this
Act.

SEC. 4. MODIFICATION OF CREDIT FOR DEPENDENT CARE SERVICES.

(a) In General.--Subsection (a) of section 21 of the Internal
Revenue Code of 1986 is amended to read as follows:
''(a) Allowance of Credit.--In the case of an individual for which
there are 1 or more qualifying individuals (as defined in subsection
(b)(1)) with respect to such individual, there shall be allowed as a
credit against the tax imposed by this chapter for the taxable year an
amount equal to 35 percent of the employment-related expenses (as
defined in subsection (b)(2)) paid by such individual during the
taxable year.''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

A:
Tax Credit for Early Educators Act of 2012 - Amends the Internal Revenue Code to: (1) allow an individual taxpayer who is employed in a position involving regular contact with students in an early childhood school or education program and whose position involves the formulation or implementation of educational programs for such school or program a $3,000 tax credit, adjusted for inflation after 2012; (2) extend until 2017 the tax deduction for certain expenses of eligible educators (currently, elementary and secondary school teachers) and expand the definition of "eligible educators" to include teachers, instructors, counselors, or aides in a preschool or early childhood program; and (3) eliminate the income-based reduction in the tax credit for employer-provided dependent care services (thus allowing a full 35% credit for employment-related expenses incurred for the care of a dependent).
****