S. 873Senate110th Congress (2007-2009)In Committee

Incentives to Educate American Children (I Teach) Act of 2007

Introduced March 14, 2007

Legislative Activity

Stay on top of the latest movement without scrolling through every action

2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

March 14, 2007

View full timeline
SenateIntro Referral

Introduced in Senate

March 14, 2007

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S3126-3127)

March 14, 2007

SenateIntro Referral

Read twice and referred to the Committee on Finance.

March 14, 2007

Floor Debate

10 members

What members said about S. 873 on the floor

1 Republican9 Democrats
Herb Kohl
Sen. Herb KohlD-WI · Mar 14, 2007

Mr. President, I rise today to introduce the Oil Industry Merger Antitrust Enforcement Act. This legislation will significantly strengthen the antitrust laws to prevent anti-competitive mergers and…

Robert Menendez
Sen. Robert MenendezD-NJ · Mar 14, 2007

Mr. President, since the March 2003 start of the Iraq war, more than 24,042 members of our Nation's armed forces have been injured, more than 10,685 of them too severely to be returned to action. I…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Mar 14, 2007

Mr. President. I rise today with Senator Voinovich to introduce legislation that would expand the Federal student loan forgiveness program to include Head Start teachers. Nationwide, only 31 percent…

John D. Rockefeller IV
Sen. John D. Rockefeller IVD-WV · Mar 14, 2007

Mr. President, one of the key components to success in our classrooms is a qualified teacher. One of the provisions of the No Child Left Behind Act mandates the hiring of qualified teachers by every…

John D. Rockefeller IV
Sen. John D. Rockefeller IVD-WV · Mar 14, 2007

Mr. President, one of the key components to success in our classrooms is a qualified teacher. One of the provisions of the No Child Left Behind Act mandates the hiring of qualified teachers by every…

Show 6 more
Jeff Bingaman
Sen. Jeff BingamanD-NM · Mar 14, 2007

Mr. President, I rise today with my colleague from Vermont, Senator Leahy, to introduce a bill that would restore the American people's access to Presidential papers. This bill is the companion to…

Byron L. Dorgan
Sen. Byron L. DorganD-ND · Mar 14, 2007

Mr. President, today I am pleased to be joined by Senator Craig to introduce legislation called the Security and Fuel Efficiency Act of 2007 or SAFE Energy Act. This legislation is a balanced plan…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Mar 14, 2007

Mr. President, I am pleased to join Senator Kohl, the chairman of the Subcommittee on Antitrust and Competition Policy, by cosponsoring once again the No Oil Producing and Exporting Cartels, NOPEC,…

Gordon H. Smith
Sen. Gordon H. SmithR-OR · Mar 14, 2007

Mr. President. I rise today with my colleague Senator Lincoln of Arkansas to introduce the Short Line Railroad Investment Act of 2007. More than 500 short line railroads operate nationally, serving…

Blanche L. Lincoln
Sen. Blanche L. LincolnD-AR · Mar 14, 2007

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Mar 14, 2007

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued March 14, 2007

II

110th CONGRESS

1st Session

S. 873

IN THE SENATE OF THE UNITED STATES

March 14, 2007

Mr. Rockefeller introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to provide a tax incentive to individuals teaching in elementary and secondary schools located in rural or high unemployment areas and to individuals who achieve certification from the National Board for Professional Teaching Standards, and for other purposes.

1.

Short title

This Act may be cited as the Incentives to Educate American Children (I Teach) Act of 2007.

2.

Findings and purposes

(a)

Findings

Congress makes the following findings:

(1)

An estimated 2,000,000 new teachers will be needed over the next decade.

(2)

Under the No Child Left Behind Act of 2001, States were to recruit qualified teachers by 2006, but, according to the Secretary of Education's fifth report on teacher quality, over 30,000 teachers must have waivers.

(3)

Fourteen percent of America’s school children attend rural schools, and according to the Rural School and Community Trust 2000 report, Why Rural Matters, rural education is crucial or very important to overall education performance in 25 States, so recruitment and retention of teachers is essential.

(4)

A 2000 study by the Education Trust reports that high poverty schools are twice as likely not to have teachers certified in their fields than other schools, which highlights that high poverty schools will need special help to meet the goals of the No Child Left Behind Act of 2001.

(5)

The National Board for Professional Teaching Standards was founded in 1987 as a follow up to the landmark 1983 report, A Nation at Risk, by the Carnegie Task Force on Teaching. The National Board for Professional Teaching Standards is an independent, nonprofit, and nonpartisan organization the mission of which is to establish high and rigorous standards for what accomplished teachers should know and be able to do.

(6)

Over 55,000 teachers from all 50 States and the District of Columbia have completed certification by the National Board for Professional Teaching Standards, which certification is a rigorous assessment process for teachers.

(7)

Recent data from the Accomplished Teaching Validation Study have demonstrated that teachers who are certified by the National Board for Professional Teaching Standards significantly outperform their peers who are not National Board certified on 11 of 13 key measures of teaching expertise.

(8)

According to the most recent report on teachers salaries by the National Education Association, the average salary for a classroom teacher is $47,750, and analysis by the Economic Policy Institute shows that teachers wages have grown considerably slower than wages of college graduates in general.

(b)

Purposes

The purposes of this Act are as follows:

(1)

To encourage teachers, through a refundable tax credit, to work in public elementary and secondary schools located in rural areas or schools with high poverty.

(2)

To provide an additional tax credit to teachers who achieve certification from the National Board for Professional Teaching Standards in order to recruit and retain highly qualified teachers in public elementary and secondary schools.

3.

Refundable tax credit for individuals teaching in elementary and secondary schools located in high poverty or rural areas and certified 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:

36.

Tax credit for individuals teaching in elementary and secondary schools located in high poverty or rural areas and certified teachers

(a)

Allowance of credit

In the case of an eligible teacher, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the applicable amount for the eligible academic year ending during such taxable year.

(b)

Applicable amount

For purposes of this section—

(1)

Teachers in schools in rural areas or schools with high poverty

(A)

In general

In the case of an eligible teacher who performs services in a public kindergarten or a public elementary or secondary school described in subparagraph (B) during the eligible academic year, the applicable amount is $1,000.

(B)

School described

A public kindergarten or a public elementary or secondary school is described in this subparagraph if—

(i)

at least 75 percent of the students attending such kindergarten or school receive free or reduced-cost lunches under the school lunch program established under the Richard B. Russell National School Lunch Act, or

(ii)

such kindergarten or school has a School Locale Code of 7 or 8, as determined by the Secretary of Education.

(2)

Certified teachers

In the case of an eligible teacher who is certified by the National Board for Professional Teaching Standards for the eligible academic year, the applicable amount is $1,000.

(3)

Certified teachers in schools in rural areas or schools with high poverty

In the case of an eligible teacher described in paragraphs (1) and (2), the applicable amount is $2,000.

(c)

Eligible teacher

For purposes of this section, the term eligible teacher means, for any eligible academic year, an individual who is a kindergarten through grade 12 classroom teacher or instructor in a public kindergarten or a public elementary or secondary school on a full-time basis for such eligible academic year.

(d)

Additional definitions

For purposes of this section—

(1)

Elementary and secondary schools

The terms elementary school and secondary school have the respective meanings given such terms by section 9101 of the Elementary and Secondary Education Act of 1965.

(2)

Eligible academic year

The term eligible academic year means any academic year ending in a taxable year beginning after December 31, 2007.

.

(b)

Conforming amendments

(1)

Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting before the period , or from section 36 of such Code.

(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 item relating to section 36 and inserting the following new items:

Sec. 36. Tax credit for individuals teaching in elementary and secondary schools located in high poverty or rural areas and certified teachers.

Sec. 37. Overpayments of tax.

.

(c)

Effective date

The amendments made by this section shall apply to academic years ending in taxable years beginning after December 31, 2007.