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SECTION 1. SHORT TITLE.

This Act may be cited as the ''National Science Education Tax
Incentive for Teachers Act of 2007''.

SEC. 2. REFUNDABLE CREDIT FOR PORTION OF TUITION PAID FOR UNDERGRADUATE
EDUCATION OF CERTAIN TEACHERS.

(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to refundable credits)
is amended by redesignating section 36 as section 37 and by inserting
after section 35 the following new section:

''SEC. 36. TUITION FOR UNDERGRADUATE EDUCATION OF CERTAIN TEACHERS.

''(a) In General.--In the case of an individual who is an eligible
teacher for the taxable year, there shall be allowed as a credit
against the tax imposed by this subtitle an amount equal to 10 percent
of qualified undergraduate tuition paid by such individual.
''(b) Limitations.--
''(1) Dollar amount.--The credit allowed by this section
for any taxable year shall not exceed $1,000.
''(2) Teachers in high-needs schools districts.--In the
case of one of the first 5 taxable years in which a teacher is
an eligible teacher who teaches in an elementary school or a
secondary school (as those terms are defined in section 9101 of
the Elementary and Secondary Education Act of 1965 (20 U.S.C.
7801)) receiving funds under part A of title I of such Act (20
U.S.C. 6311 et seq.), subparagraph (A) shall be applied by
substituting '$1,500' for '$1,000'.
''(3) Credit allowed only for 10 years.--No credit shall be
allowed under this section for any taxable year after the 10th
taxable year for which credit is allowed under this section.
''(c) Eligible Teacher.--For purposes of this section--
''(1) In general.--The term 'eligible teacher' means, with
respect to a taxable year, any individual--
''(A) who is a full-time teacher, including a full-
time substitute teacher, in any of grades kindergarten
through 12th grade for the academic year ending in such
taxable year,
''(B)(i) who teaches primarily math, science,
engineering, or technology courses in 1 or more of
grades 9 through 12 during such academic year, or
''(ii) who teaches math, science, engineering, or
technology courses in 1 or more of grades kindergarten
through 8 during such academic year,
''(C) who, in the case that such individual is a
middle or secondary school teacher, received a
baccalaureate or similar degree with a major in
mathematics, science, engineering, or technology from
an institution of higher education, and
''(D) who is highly qualified (as defined in
section 9101(23) of the Elementary and Secondary
Education Act of 1965).
''(2) Special rule for administrative personnel.--School
administrative functions shall be treated as teaching courses
referred to in paragraph (1)(B) if such functions primarily
relate to such courses or are for a school which focuses
primarily on such courses.
''(d) Qualified Undergraduate Tuition.--For purposes of this
section, the term 'qualified undergraduate tuition' means qualified
higher education expenses (as defined in section 529(e)(3)) for
enrollment or attendance at an institution of higher education, reduced
as provided in section 25A(g)(2) and by any credit allowed by section
25A with respect to such expenses.
''(e) Institution of Higher Education.--The term 'institution of
higher education' means an institution of higher education as defined
in section 102 of the Higher Education Act of 1965 (20 U.S.C. 1002).
''(f) Regulations.--The Secretary shall prescribe such regulations
as may be appropriate to carry out the purposes of this section.''.
(b) Conforming Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ''or 36'' after ''section
35''.
(2) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
is amended by striking the last item and inserting the
following new items:

''Sec. 36. Tuition for undergraduate education of certain teachers.
''Sec. 37. Overpayments of tax.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act; except that only periods of being an eligible teacher (as
defined in section 36(c) of the Internal Revenue Code of 1986, as added
by this section) after such date shall be taken into account under
section 36(b)(3) of such Code, as so added.
Output:
National Science Education Tax Incentive for Teachers Act of 2007 - Amends the Internal Revenue Code to allow certain full-time elementary and secondary school teachers of math, science, engineering, or technology courses a refundable tax credit for 10% of their undergraduate tuition up to $1,000 in any taxable year. Increases such credit amount to $1,500 for teachers in schools serving children with disabilities.