H.R. 613House108th Congress (2003-2005)In Committee

Teacher Tax Cut Act of 2003

Sponsored by Ron PaulRep. Ron Paul (R-TX)
Introduced February 5, 2003

Legislative Activity

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2 earlier actions
HouseIntro Referral Latest Action

Sponsor introductory remarks on measure. (CR H463)

February 11, 2004

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HouseIntro Referral

Introduced in House

February 5, 2003

HouseIntro Referral

Referred to the House Committee on Ways and Means.

February 5, 2003

HouseIntro Referral

Sponsor introductory remarks on measure. (CR H463)

February 11, 2004

Floor Debate

19 members

What members said about H.R. 613 on the floor

7 Republicans12 Democrats
Gene Green
Rep. Gene GreenD-TX-29 · Apr 2, 2003

Mr. Speaker, I thank the gentleman from California (Mr. Matsui), our ranking member on the Subcommittee on Social Security, for yielding me this time. One thing I do agree with the chairman of the…

E. Clay Shaw Jr.
Rep. E. Clay Shaw Jr.R-FL-22 · Apr 2, 2003

Mr. Speaker, pursuant to House Resolution 168, I call up the bill (H.R. 743) to amend the Social Security Act and the Internal Revenue Code of 1986 to provide additional safeguards for Social…

Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Apr 2, 2003

Mr. Speaker, it is interesting, this is a good bill. I am frankly appalled that we have a situation where we have to fix the question of fugitive felons receiving Federal dollars, and I believe we…

Robert T. Matsui
Rep. Robert T. MatsuiD-CA-5 · Apr 2, 2003

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I would like to commend my colleague from the State of Florida (Mr. Shaw), the Chair of the Subcommittee on Social Security of the…

E. Clay Shaw Jr.
Rep. E. Clay Shaw Jr.R-FL-22 · Feb 11, 2004

Mr. Speaker, pursuant to House Resolution 520, I call up from the Speaker's table the bill (H.R. 743) to amend the Social Security Act and the Internal Revenue Code of 1986 to provide additional…

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Kevin Brady
Rep. Kevin BradyR-TX-8 · Apr 2, 2003

Mr. Speaker, I support this bill. Let me address my remarks toward the teacher loophole portion of this, because this is what we are discussing the most. I admire teachers. They are hardworking and…

Robert T. Matsui
Rep. Robert T. MatsuiD-CA-5 · Feb 11, 2004

Mr. Speaker, I yield myself such time as I may consume. Today, we have before us the Social Security Protection Act. This legislation was developed over several years in conjunction with the Social…

Bill Delahunt
Rep. Bill DelahuntD-MA-10 · Feb 11, 2004

Mr. Speaker, I rise today to highlight the inexplicable failure of the U.S. Congress to address the inequities of the Government Pension Offset (GPO) and Windfall Elimination Provision (WEP). For…

Kevin Brady
Rep. Kevin BradyR-TX-8 · Feb 11, 2004

Mr. Speaker, I rise on behalf of the 99 percent of the seniors in America who do not have a special loophole. I rise on behalf of the 99 percent of the widows in America who do not have a special…

Lloyd Doggett
Rep. Lloyd DoggettD-TX-10 · Apr 2, 2003

What a truly disappointing presentation. Mr. Speaker, this is not about ``gimmicks,'' and it is not really even about Texas teachers. It is about whether this Congress will have on the floor of the…

Gene Green
Rep. Gene GreenD-TX-29 · Feb 11, 2004

Mr. Speaker, even though I hate to disagree with another Texan, particularly the majority leader, but let me tell the Members the real story. It is not the unions that are the problem. Congress made…

Sam Johnson
Rep. Sam JohnsonR-TX-3 · Apr 2, 2003

Mr. Speaker, this is a terrible amendment. What I am rising for is to support equality for 95 percent of working Americans who pay into Social Security. Today's debate is about fairness, a need to…

William M. Thomas
Rep. William M. ThomasR-CA-22 · Apr 2, 2003

Mr. Speaker, I thank the gentleman for yielding me this time. Prior to being elected to Congress, some of us were actually in the profession of teaching. I was, for a number of years, and I paid into…

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Kenny C. Hulshof
Rep. Kenny C. HulshofR-MO-9 · Apr 2, 2003

Mr. Speaker, I thank the gentleman for yielding time to me. The gentleman from Texas (Mr. Doggett) who spoke last has regaled us on a number of occasions with some interesting and I would say…

Nick Lampson
Rep. Nick LampsonD-TX-9 · Feb 11, 2004

Mr. Speaker, will the gentleman yield? Mr. Speaker, one quick, simple question. Who earns the benefits that the teacher's spouse, who ultimately goes off and takes advantage of that loophole, who…

Jim Turner
Rep. Jim TurnerD-TX-2 · Feb 11, 2004

Mr. Speaker, it does not happen very often on the floor of this House where a bill comes forward that has many good provisions in it, but there is one provision that is so damaging and so harmful and…

Silvestre Reyes
Rep. Silvestre ReyesD-TX-16 · Apr 2, 2003

Mr. Speaker, I rise today in support of the Green Substitute amendment to H.R. 743. This amendment would result in removing Section 418 from the bill. This section negatively affects teachers and…

Ron Paul
Rep. Ron PaulR-TX-14 · Feb 11, 2004

Mr. Speaker, I intend to vote for H.R. 743, the Social Security Protection Act, because it contains an important provision that was not included in previous versions of this bill. This provision…

Chet Edwards
Rep. Chet EdwardsD-TX-11 · Apr 2, 2003

Mr. Speaker, I rise in support of the Green amendment because I do not believe teachers should be penalized for teaching our children. Now, my colleague from California came up with a hypothetical…

Xavier Becerra
Rep. Xavier BecerraD-CA-31 · Apr 2, 2003

Mr. Speaker, I thank the gentleman for yielding me this time. I first would like to thank the chairman of the subcommittee, the gentleman from Florida (Mr. Shaw), and also the ranking member, the…

Tom DeLay
Rep. Tom DeLayR-TX-22 · Feb 11, 2004

Mr. Speaker, this is a very important bill, and I rise in strong support of its passage; but I want to take just a few minutes to speak to a particular provision in this bill and the unfortunately…

Ruben Hinojosa
Rep. Ruben HinojosaD-TX-15 · Feb 11, 2004

Mr. Speaker, I rise today on behalf of the teachers in the State of Texas in strong opposition to this legislation. H.R. 743 turns a 1-day loophole, which was a minor inconvenience, into a 5-year…

Benjamin L. Cardin
Rep. Benjamin L. CardinD-MD-3 · Feb 11, 2004

Mr. Speaker, I thank the gentleman from California (Mr. Matsui) for yielding me this time. Let me concur in the comments that the gentleman from California (Mr. Matsui) made earlier where I think he…

Nick Lampson
Rep. Nick LampsonD-TX-9 · Apr 2, 2003

Mr. Speaker, there are an awful lot of good people who want to leave some kind of employment into which they have been paying Social Security and go into the classroom, and our classrooms across the…

Bill Text

Latest available legislative text

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Latest
Introduced in HouseIssued February 5, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 613 Introduced in House (IH)]

108th CONGRESS
1st Session
H. R. 613

To amend the Internal Revenue Code of 1986 to provide a tax credit for
elementary and secondary school teachers.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

February 5, 2003

Mr. Paul (for himself, Mr. Bachus, and Mr. Ryun of Kansas) 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
elementary and secondary school teachers.

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 ``Teacher Tax Cut Act of 2003''.

SEC. 2. CREDIT FOR TEACHERS OF ELEMENTARY OR SECONDARY SCHOOLS.

(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 25B the
following new section:

``SEC. 25C. ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

``(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 a taxable year an amount equal to $1,000.
``(b) Definitions.--
``(1) Eligible individual.--
``(A) In general.--Except as provided in
subparagraph (B), for purposes of subsection (a), the
term `eligible individual' means an individual who--
``(i) is a teacher in an elementary or
secondary school, and
``(ii) is employed on a full-time basis for
an academic year ending during the taxable
year.
``(B) Excluded individuals.--Such term does not
include an individual who is employed, on a full-time
basis for such academic year, as other staff, as that
term is defined in section 14101(20) of the Elementary
and Secondary Education Act of 1965 (20 U.S.C.
8801(20)).
``(2) 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.
``(c) Regulations.--The Secretary shall prescribe regulations to
carry out this section, including regulations providing for claiming
the credit under this section on Form 1040EZ.''
(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 25B the following new
item:

``Sec. 25C. Elementary and secondary
school teachers.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2002.
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