S. 744Senate111th Congress (2009-2011)In Committee

Affordable Tutoring of Our Children Act

Introduced March 31, 2009

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4071)

March 31, 2009

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SenateIntro Referral

Introduced in Senate

March 31, 2009

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S4070-4071)

March 31, 2009

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4071)

March 31, 2009

Floor Debate

7 members

What members said about S. 744 on the floor

3 Republicans4 Democrats
Barbara Boxer
Sen. Barbara BoxerD-CA · Mar 31, 2009

Mr. President, today I join Representative Susan Davis in commemorating Cesar E. Chavez's 82nd birthday by introducing legislation to name a post office in San Diego, CA, after this extraordinary…

Mark Udall
Sen. Mark UdallD-CO · Mar 31, 2009

Mr. President, today I am introducing the Charlie Wolf Nuclear Workers Compensation Act. It is a bill designed to improve a program to compensate Americans who are gravely ill because they were…

Thad Cochran
Sen. Thad CochranR-MS · Mar 31, 2009

Mr. President, today, I am introducing the Teaching Geography is Fundamental Act. I am pleased to be joined by my friend from Connecticut, Mr. Dodd. The purpose of this bill is to improve geographic…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Mar 31, 2009

Mr. President, we are facing the worst economic crisis since the great depression. Health care costs are exploding. Our education system is in desperate need of reform. All while we continue to fight…

John D. Rockefeller IV
Sen. John D. Rockefeller IVD-WV · Mar 31, 2009

Mr. President, I rise today with my colleagues, Senator Corker and Senator Kennedy, to introduce the Methadone Treatment and Protection Act, legislation that provides a comprehensive solution to our…

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Olympia J. Snowe
Sen. Olympia J. SnoweR-ME · Mar 31, 2009

Mr. President, I rise to reintroduce legislation to increase access for our Nation's children to affordable, quality tutoring. The Affordable Tutoring for Our Children Act would enable middle-class…

Olympia J. Snowe
Sen. Olympia J. SnoweR-ME · Mar 31, 2009

Mr. President, I rise to reintroduce legislation to increase access for our Nation's children to affordable, quality tutoring. The Affordable Tutoring for Our Children Act would enable middle-class…

Orrin G. Hatch
Sen. Orrin G. HatchR-UT · Mar 31, 2009

Mr. President, I rise to speak today regarding a troubling situation facing Magna Water District in Utah. Magna's drinking water is threatened by contamination from an underground plume of…

Bill Text

Latest available legislative text

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Latest
Introduced in SenateIssued March 31, 2009

II

111th CONGRESS

1st Session

S. 744

IN THE SENATE OF THE UNITED STATES

March 31, 2009

Ms. Snowe (for herself and Mr. Nelson of Florida) 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 exclude from an employee's gross income any employer-provided supplemental instructional services assistance, and for other purposes.

1.

Short title

This Act may be cited as the Affordable Tutoring of Our Children Act.

2.

Exclusion of employer-provided supplemental instructional services assistance

(a)

In general

Section 129 of the Internal Revenue Code of 1986 (relating to dependent care assistance programs) is amended—

(1)

by inserting and supplemental instructional services assistance after dependent care assistance each place it appears (except in subsections (d)(4) and (e)(1) thereof), and

(2)

by inserting and supplemental instructional services after dependent care services both places it appears in subsection (a)(2).

(b)

Supplemental instructional services assistance

Section 129(e) of the Internal Revenue Code of 1986 (relating to definitions and services) is amended by redesignating paragraphs (2) through (9) as paragraphs (3) through (10), respectively, and by inserting after paragraph (1) the following new paragraph:

(2)

Supplemental instructional services assistance

(A)

In general

The term supplemental instructional services assistance means the payment of, or provision of, supplemental instructional services to an employee's dependent (as defined in subsection (a)(1) of section 152, determined without regard to subsection (c)(1)(C) thereof) who—

(i)

has attained the age of 5 but not the age of 19 as of the close of the calendar year in which the taxable year of the employee begins, and

(ii)

has not obtained a high school diploma or been awarded a general education degree.

(B)

Supplemental instructional services

The term supplemental instructional services means instructional or other academic enrichment services which are—

(i)

in addition to instruction provided during the school day,

(ii)

specifically designed to increase the academic achievement of such dependent,

(iii)

in the core academic studies of English, reading or language arts, mathematics, science, foreign languages, civics and government, economics, arts, social studies, and geography, and

(iv)

provided by a State certified instructor or by a State recognized or privately accredited organization.

.

(c)

No exclusion for supplemental instructional services assistance provided to highly compensated employees

Section 129(a)(2)(A) of the Internal Revenue Code of 1986 (relating to limitation of exclusion) is amended by inserting , except that no amount may be excluded under paragraph (1) for supplemental instructional services paid or incurred by an employee who is a highly compensated employee (within the meaning of section 414(q)) after individual).

(d)

Conforming amendments

(1)

Section 21(b)(2)(A) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: Such term shall not include any amount paid for supplemental instructional services (as defined in section 129(e)(2)(B))..

(2)

The second sentence of section 21(c) of such Code is amended by inserting of dependent care assistance after aggregate amount.

(3)

Section 6051(a)(9) of such Code is amended by inserting and supplemental instructional services assistance after dependent care assistance both places it appears.

(e)

Clerical amendments

(1)

The heading for section 129 of the Internal Revenue Code of 1986 is amended by inserting and supplemental instructional services assistance after assistance.

(2)

The item relating to section 129 in the table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting and supplemental instructional services assistance after assistance.

(f)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2009.