HR 289
112th CONGRESS
1st Session
H. R. 289
To amend the Internal Revenue Code of 1986 to encourage teachers
to pursue teaching science, technology, engineering, and math subjects at
elementary and secondary schools.
IN THE HOUSE OF REPRESENTATIVES
January 12, 2011
Ms. HIRONO (for herself, Mr. GALLEGLY, Mr. PRICE of North Carolina, Mr. MCGOVERN,
Mr. HOLT, and Mr. REYES) 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 encourage teachers
to pursue teaching science, technology, engineering, and math subjects at
elementary and secondary schools.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `National STEM Education Tax Incentive for Teachers
Act of 2011'.
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 inserting
after section 36C the following new section:
`SEC. 36D. 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.
`(1) DOLLAR AMOUNT- The credit allowed by this section for any taxable year
shall not exceed $1,000.
`(2) TEACHERS IN HIGH-NEEDS SCHOOLS- 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 one or more of grades 9 through 12 during such academic year,
or
`(ii) who teaches math, science, engineering, or technology courses in
one 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 `36D,' after `36C,'.
(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 inserting after the
item relating to section 36C the following new item:
`Sec. 36D. Tuition for undergraduate education of certain teachers.'.
(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 36D(c) of the
Internal Revenue Code of 1986, as added by this section) after such date shall
be taken into account under section 36D(b)(3) of such Code, as so added.
END
