S. 378Senate112th Congress (2011-2013)In Committee

I Teach Act of 2011

Introduced February 17, 2011

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

February 17, 2011

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SenateIntro Referral

Introduced in Senate

February 17, 2011

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S874)

February 17, 2011

SenateIntro Referral

Read twice and referred to the Committee on Finance.

February 17, 2011

Floor Debate

18 members

What members said about S. 378 on the floor

2 Republicans16 Democrats
Susan M. Collins
Sen. Susan M. CollinsR-ME · Feb 17, 2011

Mr. President, I rise today to join Senator Lieberman and Senator Carper in introducing the Cyber Security and Internet Freedom Act of 2011. This vital legislation would fortify the government's…

Barbara Boxer
Sen. Barbara BoxerD-CA · Feb 17, 2011

Mr. President, I send a bill to the desk on behalf of myself and Senators Casey, Tester, Manchin, Warner, and Wyden. I want to explain it. I hope we will see action on this bill in the near future…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Feb 17, 2011

Mr. President, today I again introduce legislation to correct an inequity in the U.S. Department of Justice's Public Safety Officers Benefits, PSOB, Program, by extending benefits to nonprofit…

Mark Udall
Sen. Mark UdallD-CO · Feb 17, 2011

Mr. President, while our economy is beginning to show signs of recovery, there is still a long way to go. This is especially true in our rural communities. That is why I am reintroducing a bipartisan…

Herb Kohl
Sen. Herb KohlD-WI · Feb 17, 2011

Mr. President, I rise today to introduce the No Oil Producing and Exporting Cartels Act, NOPEC. This legislation will authorize our government, for the first time, to take action against the illegal…

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Jeff Bingaman
Sen. Jeff BingamanD-NM · Feb 17, 2011

Mr. President, today I am pleased to join with Senator Murkowski, the Ranking Member of the Committee on Energy and Natural Resources, in introducing the Implementation of National Consensus…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Feb 17, 2011

Mr. President, today I am proud to introduce the President Street Station Study Act. President Street Station, located in my hometown of Baltimore, played a crucial role in the Civil War, the…

John D. Rockefeller IV
Sen. John D. Rockefeller IVD-WV · Feb 17, 2011

Mr. President, today I am introducing the Incentives to Educate American Children Act of 2011--I TEACH. This bill provides important tax incentives to promote the quality of all public school…

Jim Webb
Sen. Jim WebbD-VA · Feb 17, 2011

Mr. President, I rise to reintroduce the Indian Tribes of Virginia Federal Recognition Act of 2011. This legislation passed the Senate Committee on Indian Affairs and the U.S. House of…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Feb 17, 2011

Mr. President, employers in several States, including Illinois, are facing an automatic tax increase if Congress doesn't do something. That is right. Businesses that are struggling in this recession…

Bill Nelson
Sen. Bill NelsonD-FL · Feb 17, 2011

Mr. President, for years, I have fought to keep oil rigs off the coast of Florida--both in federal waters and Cuban waters. As we've seen, an oil spill even hundreds of miles away from Florida can…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Feb 17, 2011

Mr. President, I rise today with Senator Hutchison to introduce legislation to reauthorize the extraordinarily successful Breast Cancer Research Stamp for 4 additional years. Without Congressional…

John F. Kerry
Sen. John F. KerryD-MA · Feb 17, 2011

Mr. President, our country has recently taken great steps forward to support the principles of mental health parity. In 2008, Congress has enacted two important pieces of legislation to end…

Show 6 more
Max Baucus
Sen. Max BaucusD-MT · Feb 17, 2011

Mr. President, today I rise to introduce the Blackfeet Water Rights Settlement Act of 2011. The Blackfeet Reservation is located in northwest Montana with Canada to the north and Glacier Park to the…

John D. Rockefeller IV
Sen. John D. Rockefeller IVD-WV · Feb 17, 2011

Mr. President, today I am introducing the Incentives to Educate American Children Act of 2011--I TEACH. This bill provides important tax incentives to promote the quality of all public school…

Ron Wyden
Sen. Ron WydenD-OR · Feb 17, 2011

Mr. President, today I am introducing a bill to designate segments of Oregon's Molalla River as Wild and Scenic. I am pleased to be joined in the Senate in introducing this legislation with my…

Chuck Grassley
Sen. Chuck GrassleyR-IA · Feb 17, 2011

Mr. President, today, I reintroduce the Sunshine in the Courtroom Act, a bipartisan bill which will allow judges at all federal court levels to open their courtrooms to television cameras and radio…

Carl Levin
Sen. Carl LevinD-MI · Feb 17, 2011

Mr. President, in 1986, the Congress wisely established the Harbor Maintenance Trust Fund to pay for operation and maintenance of our Nation's harbors. This fund, which is fed by a tax based on the…

Jack Reed
Sen. Jack ReedD-RI · Feb 17, 2011

Mr. President, today I introduce with my colleague, Senator Grassley, the Prescribe a Book Act. I thank Senators Begich, Blumenthal, Collins, Kerry, Lautenberg, Sanders, Stabenow, and Whitehouse for…

Bill Text

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Introduced in SenateIssued February 17, 2011

II

112th CONGRESS

1st Session

S. 378

IN THE SENATE OF THE UNITED STATES

February 17, 2011

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 Act of 2011 or the I Teach Act of 2011.

2.

Findings and purposes

(a)

Findings

Congress makes the following findings:

(1)

As a result of retirements and decreasing retention of beginning teachers, classrooms are filled with less experienced teachers. The most common number of years of teaching experience for public school teachers has decreased from 15 years experience in 1987–1988 to just 1 year teaching experience in the most recent data for 2007–2008. Students deserve teachers with more experience and training.

(2)

Recent research confirms that additional years of teaching experience at the same grade level (up to 20 years) add a direct positive impact on student achievement.

(3)

The most recent data (2007–2008) from the National Center for Education Statistics find 32 percent of America’s public schools are in rural school districts, and the increased transportation costs these school districts face mean they have less money for instructional costs and salaries. Department of Education data show that rural school districts have the lowest base salaries for starting teachers and this continues as teachers move to the top of the local salary range. Rural schools face these challenges in all States.

(4)

A 2009 study by the Education Trust reports that high poverty high schools are twice as likely not to have teachers certified in their fields than low poverty schools. The same study found the percentage of first year teachers to be higher in high poverty schools in cities, suburbs, and small towns. Rural schools have first year teacher rates above the national average regardless of poverty rate.

(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)

Nearly 91,000 teachers from all 50 States and the District of Columbia have completed certification by the National Board for Professional Teaching Standards, where certification is a rigorous assessment process for teachers.

(7)

In 2008, the National Research Council (NRC) of the National Academies affirmed that students taught by National Board certified teachers make higher gains on achievement tests than those taught by teachers who have not applied for or have not achieved certification.

(8)

A recent study by the Economic Policy Institute found that public school teachers earn significantly less than other college graduates. The study found teachers were paid on average only 77 percent as much as other college graduates and the disparity is growing.

(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 is amended by inserting after section 36C the following new section:

36D.

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 41, 42, or 43, 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, 2011.

.

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

.

(c)

Effective date

The amendments made by this section shall apply to academic years ending in taxable years beginning after December 31, 2011.