| 1 | 1 | | I |
|---|
| 2 | 2 | | 119THCONGRESS |
|---|
| 3 | 3 | | 1 |
|---|
| 4 | 4 | | STSESSION H. R. 1611 |
|---|
| 5 | 5 | | To amend the Internal Revenue Code of 1986 to provide a refundable tax |
|---|
| 6 | 6 | | credit for certain teachers as a supplement to State efforts to provide |
|---|
| 7 | 7 | | teachers with a livable wage, and for other purposes. |
|---|
| 8 | 8 | | IN THE HOUSE OF REPRESENTATIVES |
|---|
| 9 | 9 | | FEBRUARY26, 2025 |
|---|
| 10 | 10 | | Mrs. H |
|---|
| 11 | 11 | | AYES(for herself, Mr. LARSONof Connecticut, Mr. TAKANO, Ms. |
|---|
| 12 | 12 | | S |
|---|
| 13 | 13 | | CANLON, Mrs. MCBATH, Ms. MCCOLLUM, Ms. TITUS, Mrs. CHERFILUS- |
|---|
| 14 | 14 | | M |
|---|
| 15 | 15 | | CCORMICK, Mrs. MCIVER, Mr. JOHNSONof Georgia, Ms. TLAIB, Ms. |
|---|
| 16 | 16 | | E |
|---|
| 17 | 17 | | LFRETH, Ms. ANSARI, Ms. BYNUM, Ms. MCCLELLAN, Ms. NORTON, Ms. |
|---|
| 18 | 18 | | G |
|---|
| 19 | 19 | | ARCIAof Texas, Ms. TOKUDA, Mr. LATIMER, Mr. FIELDS, Mr. |
|---|
| 20 | 20 | | W |
|---|
| 21 | 21 | | HITESIDES, Ms. OCASIO-CORTEZ, Mr. BISHOP, Mr. MCGARVEY, and |
|---|
| 22 | 22 | | Mr. P |
|---|
| 23 | 23 | | OCAN) introduced the following bill; which was referred to the Com- |
|---|
| 24 | 24 | | mittee on Ways and Means, and in addition to the Committee on Edu- |
|---|
| 25 | 25 | | cation and Workforce, for a period to be subsequently determined by the |
|---|
| 26 | 26 | | Speaker, in each case for consideration of such provisions as fall within |
|---|
| 27 | 27 | | the jurisdiction of the committee concerned |
|---|
| 28 | 28 | | A BILL |
|---|
| 29 | 29 | | To amend the Internal Revenue Code of 1986 to provide |
|---|
| 30 | 30 | | a refundable tax credit for certain teachers as a supple- |
|---|
| 31 | 31 | | ment to State efforts to provide teachers with a livable |
|---|
| 32 | 32 | | wage, and for other purposes. |
|---|
| 33 | 33 | | Be it enacted by the Senate and House of Representa-1 |
|---|
| 34 | 34 | | tives of the United States of America in Congress assembled, 2 |
|---|
| 35 | 35 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 36 | 36 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
|---|
| 37 | 37 | | •HR 1611 IH |
|---|
| 38 | 38 | | SECTION 1. SHORT TITLE. 1 |
|---|
| 39 | 39 | | This Act may be cited as the ‘‘Respect, Advancement, 2 |
|---|
| 40 | 40 | | and Increasing Support for Educators Act of 2025’’ or 3 |
|---|
| 41 | 41 | | the ‘‘RAISE Act of 2025’’. 4 |
|---|
| 42 | 42 | | SEC. 2. REFUNDABLE TEACHER TAX CREDIT. 5 |
|---|
| 43 | 43 | | (a) A |
|---|
| 44 | 44 | | LLOWANCE OFTAXCREDIT.— 6 |
|---|
| 45 | 45 | | (1) I |
|---|
| 46 | 46 | | N GENERAL.—Subpart C of part IV of sub-7 |
|---|
| 47 | 47 | | chapter A of chapter 1 of the Internal Revenue Code 8 |
|---|
| 48 | 48 | | of 1986 is amended by inserting after section 36B 9 |
|---|
| 49 | 49 | | the following new section: 10 |
|---|
| 50 | 50 | | ‘‘SEC. 36C. TEACHER TAX CREDIT. 11 |
|---|
| 51 | 51 | | ‘‘(a) C |
|---|
| 52 | 52 | | REDITALLOWED.—In the case of an individual 12 |
|---|
| 53 | 53 | | who is an eligible educator during school years ending with 13 |
|---|
| 54 | 54 | | or within the taxable year, there shall be allowed as a cred-14 |
|---|
| 55 | 55 | | it against the tax imposed by this chapter an amount 15 |
|---|
| 56 | 56 | | equal to the sum of— 16 |
|---|
| 57 | 57 | | ‘‘(1) $1,000, plus 17 |
|---|
| 58 | 58 | | ‘‘(2) in the case of an eligible educator who is 18 |
|---|
| 59 | 59 | | employed at a qualifying school, the applicable 19 |
|---|
| 60 | 60 | | amount. 20 |
|---|
| 61 | 61 | | ‘‘(b) A |
|---|
| 62 | 62 | | PPLICABLEAMOUNT.—For purposes of sub-21 |
|---|
| 63 | 63 | | section (a), the applicable amount is the amount which 22 |
|---|
| 64 | 64 | | bears the same ratio (not to exceed one) to $14,000 23 |
|---|
| 65 | 65 | | ($9,000, in the case of any early childhood educator with-24 |
|---|
| 66 | 66 | | out a bachelor’s degree) as— 25 |
|---|
| 67 | 67 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 68 | 68 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 |
|---|
| 69 | 69 | | •HR 1611 IH |
|---|
| 70 | 70 | | ‘‘(1) the number of percentage points by which 1 |
|---|
| 71 | 71 | | the student poverty ratio for such qualifying school 2 |
|---|
| 72 | 72 | | exceeds 39 percent, bears to 3 |
|---|
| 73 | 73 | | ‘‘(2) 36 percentage points. 4 |
|---|
| 74 | 74 | | ‘‘(c) E |
|---|
| 75 | 75 | | LIGIBLEEDUCATOR.—For purposes of this 5 |
|---|
| 76 | 76 | | section— 6 |
|---|
| 77 | 77 | | ‘‘(1) I |
|---|
| 78 | 78 | | N GENERAL.—The term ‘eligible educator’ 7 |
|---|
| 79 | 79 | | means— 8 |
|---|
| 80 | 80 | | ‘‘(A) any elementary or secondary teacher, 9 |
|---|
| 81 | 81 | | and 10 |
|---|
| 82 | 82 | | ‘‘(B) any early childhood educator. 11 |
|---|
| 83 | 83 | | ‘‘(2) E |
|---|
| 84 | 84 | | LEMENTARY OR SECONDARY TEACHER .— 12 |
|---|
| 85 | 85 | | ‘‘(A) I |
|---|
| 86 | 86 | | N GENERAL.—The term ‘elementary 13 |
|---|
| 87 | 87 | | or secondary teacher’ means an individual 14 |
|---|
| 88 | 88 | | who— 15 |
|---|
| 89 | 89 | | ‘‘(i) is a teacher of record who pro-16 |
|---|
| 90 | 90 | | vides direct classroom teaching (or class-17 |
|---|
| 91 | 91 | | room-type teaching in a nonclassroom set-18 |
|---|
| 92 | 92 | | ting) in a public elementary school or a 19 |
|---|
| 93 | 93 | | public secondary school for not less than 20 |
|---|
| 94 | 94 | | 75 percent of the normal or statutory 21 |
|---|
| 95 | 95 | | number of hours of work for a full-time 22 |
|---|
| 96 | 96 | | teacher over a complete school year (as de-23 |
|---|
| 97 | 97 | | termined by the State in which the school 24 |
|---|
| 98 | 98 | | is located), 25 |
|---|
| 99 | 99 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 100 | 100 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 4 |
|---|
| 101 | 101 | | •HR 1611 IH |
|---|
| 102 | 102 | | ‘‘(ii) meets the applicable require-1 |
|---|
| 103 | 103 | | ments for State certification and licensure 2 |
|---|
| 104 | 104 | | in the State in which such school is located 3 |
|---|
| 105 | 105 | | in the subject area in which the individual 4 |
|---|
| 106 | 106 | | is the teacher of record, and 5 |
|---|
| 107 | 107 | | ‘‘(iii) has met the requirements of 6 |
|---|
| 108 | 108 | | clauses (i) and (ii) for a period of not less 7 |
|---|
| 109 | 109 | | than 1 year before the first day of the tax-8 |
|---|
| 110 | 110 | | able year. 9 |
|---|
| 111 | 111 | | ‘‘(B) T |
|---|
| 112 | 112 | | EACHER OF RECORD .—For pur-10 |
|---|
| 113 | 113 | | poses of subparagraph (A), the term ‘teacher of 11 |
|---|
| 114 | 114 | | record’ means a teacher who has been assigned 12 |
|---|
| 115 | 115 | | the responsibility for specified pupils’ learning 13 |
|---|
| 116 | 116 | | in a grade, subject, or course as reflected on the 14 |
|---|
| 117 | 117 | | school’s official record of attendance. 15 |
|---|
| 118 | 118 | | ‘‘(3) E |
|---|
| 119 | 119 | | ARLY CHILDHOOD EDUCATOR .—The 16 |
|---|
| 120 | 120 | | term ‘early childhood educator’ means an individual 17 |
|---|
| 121 | 121 | | who— 18 |
|---|
| 122 | 122 | | ‘‘(A) has a Child Development Associate 19 |
|---|
| 123 | 123 | | credential (or an equivalent credential), or has 20 |
|---|
| 124 | 124 | | an associate’s degree or higher, 21 |
|---|
| 125 | 125 | | ‘‘(B) meets the applicable requirements for 22 |
|---|
| 126 | 126 | | State certification, licensure, or permitting 23 |
|---|
| 127 | 127 | | under State law for early childhood education, 24 |
|---|
| 128 | 128 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 129 | 129 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 5 |
|---|
| 130 | 130 | | •HR 1611 IH |
|---|
| 131 | 131 | | ‘‘(C) has primary responsibility for the 1 |
|---|
| 132 | 132 | | learning and development of children in an 2 |
|---|
| 133 | 133 | | early childhood education program (as defined 3 |
|---|
| 134 | 134 | | in section 103 of the Higher Education Act of 4 |
|---|
| 135 | 135 | | 1965 (20 U.S.C. 1003)) for not less than 75 5 |
|---|
| 136 | 136 | | percent of the normal or statutory number of 6 |
|---|
| 137 | 137 | | hours of work for a full-time teacher over a 7 |
|---|
| 138 | 138 | | complete program year, as determined by the 8 |
|---|
| 139 | 139 | | Secretary of Health and Human Services, and 9 |
|---|
| 140 | 140 | | ‘‘(D) has met the requirements of subpara-10 |
|---|
| 141 | 141 | | graphs (A), (B), and (C) for a period of not 11 |
|---|
| 142 | 142 | | less than 1 year before the first day of the tax-12 |
|---|
| 143 | 143 | | able year. 13 |
|---|
| 144 | 144 | | ‘‘(d) Q |
|---|
| 145 | 145 | | UALIFYINGSCHOOL.— 14 |
|---|
| 146 | 146 | | ‘‘(1) I |
|---|
| 147 | 147 | | N GENERAL.—The term ‘qualifying 15 |
|---|
| 148 | 148 | | school’ means, with respect to any school year— 16 |
|---|
| 149 | 149 | | ‘‘(A) a public elementary school or a public 17 |
|---|
| 150 | 150 | | secondary school that— 18 |
|---|
| 151 | 151 | | ‘‘(i) is served by a local educational 19 |
|---|
| 152 | 152 | | agency that is eligible in such year for as-20 |
|---|
| 153 | 153 | | sistance pursuant to part A of title I of the 21 |
|---|
| 154 | 154 | | Elementary and Secondary Education Act 22 |
|---|
| 155 | 155 | | of 1965 (20 U.S.C. 6311 et seq.), or 23 |
|---|
| 156 | 156 | | ‘‘(ii) is served by an educational serv-24 |
|---|
| 157 | 157 | | ice agency, or a location operated by an 25 |
|---|
| 158 | 158 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 159 | 159 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 6 |
|---|
| 160 | 160 | | •HR 1611 IH |
|---|
| 161 | 161 | | educational service agency, that is eligible, 1 |
|---|
| 162 | 162 | | for the year in which the determination is 2 |
|---|
| 163 | 163 | | made, for assistance under part A of title 3 |
|---|
| 164 | 164 | | I of the Elementary and Secondary Edu-4 |
|---|
| 165 | 165 | | cation Act of 1965 (20 U.S.C. 6311 et 5 |
|---|
| 166 | 166 | | seq.), 6 |
|---|
| 167 | 167 | | ‘‘(B) an elementary school or secondary 7 |
|---|
| 168 | 168 | | school that is funded by the Bureau of Indian 8 |
|---|
| 169 | 169 | | Education, or 9 |
|---|
| 170 | 170 | | ‘‘(C) an early childhood education program 10 |
|---|
| 171 | 171 | | (as defined in section 103 of the Higher Edu-11 |
|---|
| 172 | 172 | | cation Act of 1965 (20 U.S.C. 1003)) that 12 |
|---|
| 173 | 173 | | serves children who receive, or are eligible for, 13 |
|---|
| 174 | 174 | | services for which financial assistance is pro-14 |
|---|
| 175 | 175 | | vided in accordance with the Child Care and 15 |
|---|
| 176 | 176 | | Development Block Grant of 1990 (42 U.S.C. 16 |
|---|
| 177 | 177 | | 9857 et seq.) or the child and adult care food 17 |
|---|
| 178 | 178 | | program established under section 17 of the 18 |
|---|
| 179 | 179 | | Richard B. Russell National School Lunch Act 19 |
|---|
| 180 | 180 | | (42 U.S.C. 1766). 20 |
|---|
| 181 | 181 | | ‘‘(2) ESEA |
|---|
| 182 | 182 | | DEFINITIONS.—For purposes of 21 |
|---|
| 183 | 183 | | this subsection, the terms ‘educational service agen-22 |
|---|
| 184 | 184 | | cy’, ‘elementary school’, ‘local educational agency’, 23 |
|---|
| 185 | 185 | | ‘secondary school’, and ‘State educational agency’ 24 |
|---|
| 186 | 186 | | have the meanings given such terms in section 8101 25 |
|---|
| 187 | 187 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 188 | 188 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 7 |
|---|
| 189 | 189 | | •HR 1611 IH |
|---|
| 190 | 190 | | of the Elementary and Secondary Education Act of 1 |
|---|
| 191 | 191 | | 1965 (20 U.S.C. 7801). 2 |
|---|
| 192 | 192 | | ‘‘(e) S |
|---|
| 193 | 193 | | TUDENTPOVERTYRATIO.— 3 |
|---|
| 194 | 194 | | ‘‘(1) I |
|---|
| 195 | 195 | | N GENERAL.—The term ‘student poverty 4 |
|---|
| 196 | 196 | | ratio’ means— 5 |
|---|
| 197 | 197 | | ‘‘(A) with respect to any qualifying school 6 |
|---|
| 198 | 198 | | described in subparagraph (A) or (B) of sub-7 |
|---|
| 199 | 199 | | section (d)(1), the ratio (expressed as a per-8 |
|---|
| 200 | 200 | | centage) of— 9 |
|---|
| 201 | 201 | | ‘‘(i) the total number of children 10 |
|---|
| 202 | 202 | | served at such qualifying school meeting at 11 |
|---|
| 203 | 203 | | least one measure of poverty described in 12 |
|---|
| 204 | 204 | | section 1113(a)(5) of the Elementary and 13 |
|---|
| 205 | 205 | | Secondary Education Act of 1965 (20 14 |
|---|
| 206 | 206 | | U.S.C. 6313(a)(5)), to 15 |
|---|
| 207 | 207 | | ‘‘(ii) the total number of children 16 |
|---|
| 208 | 208 | | served at such qualifying school, and 17 |
|---|
| 209 | 209 | | ‘‘(B) with respect to any qualifying school 18 |
|---|
| 210 | 210 | | described in subsection (d)(1)(C), the ratio (ex-19 |
|---|
| 211 | 211 | | pressed as a percentage) of— 20 |
|---|
| 212 | 212 | | ‘‘(i) the total number of children at-21 |
|---|
| 213 | 213 | | tending such qualifying school who are eli-22 |
|---|
| 214 | 214 | | gible for services under the Child Care and 23 |
|---|
| 215 | 215 | | Development Block Grant of 1990 (42 24 |
|---|
| 216 | 216 | | U.S.C. 9857 et seq.) or for the child and 25 |
|---|
| 217 | 217 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 218 | 218 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 8 |
|---|
| 219 | 219 | | •HR 1611 IH |
|---|
| 220 | 220 | | adult care food program established under 1 |
|---|
| 221 | 221 | | section 17 of the Richard B. Russell Na-2 |
|---|
| 222 | 222 | | tional School Lunch Act (42 U.S.C. 1766), 3 |
|---|
| 223 | 223 | | to 4 |
|---|
| 224 | 224 | | ‘‘(ii) the total number of children at-5 |
|---|
| 225 | 225 | | tending such qualifying school. 6 |
|---|
| 226 | 226 | | ‘‘(2) D |
|---|
| 227 | 227 | | ETERMINATION OF RATIO .—In deter-7 |
|---|
| 228 | 228 | | mining the student poverty ratio with respect to a 8 |
|---|
| 229 | 229 | | qualifying school under paragraph (1)(A), the Sec-9 |
|---|
| 230 | 230 | | retary shall use the same measure of poverty as is 10 |
|---|
| 231 | 231 | | used for purposes of determining the allocation of 11 |
|---|
| 232 | 232 | | funds under part A of title I of the Elementary and 12 |
|---|
| 233 | 233 | | Secondary Education Act of 1965 (20 U.S.C. 6311 13 |
|---|
| 234 | 234 | | et seq.) with respect to the qualifying school. 14 |
|---|
| 235 | 235 | | ‘‘(f) I |
|---|
| 236 | 236 | | NFLATIONADJUSTMENT.— 15 |
|---|
| 237 | 237 | | ‘‘(1) I |
|---|
| 238 | 238 | | N GENERAL.—In the case of any taxable 16 |
|---|
| 239 | 239 | | year beginning after 2026, each of the dollar 17 |
|---|
| 240 | 240 | | amounts in subsections (a) and (b) shall be in-18 |
|---|
| 241 | 241 | | creased by an amount equal to— 19 |
|---|
| 242 | 242 | | ‘‘(A) such dollar amount, multiplied by 20 |
|---|
| 243 | 243 | | ‘‘(B) the cost-of-living adjustment deter-21 |
|---|
| 244 | 244 | | mined under section 1(f)(3) for the calendar 22 |
|---|
| 245 | 245 | | year in which the taxable year begins, deter-23 |
|---|
| 246 | 246 | | mined by substituting in subparagraph (A)(ii) 24 |
|---|
| 247 | 247 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 248 | 248 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 9 |
|---|
| 249 | 249 | | •HR 1611 IH |
|---|
| 250 | 250 | | thereof ‘calendar year 2025’ for ‘calendar year 1 |
|---|
| 251 | 251 | | 2016’. 2 |
|---|
| 252 | 252 | | ‘‘(2) R |
|---|
| 253 | 253 | | OUNDING.—If any increase determined 3 |
|---|
| 254 | 254 | | under paragraph (1) is not a multiple of $50, such 4 |
|---|
| 255 | 255 | | increase shall be rounded to the nearest multiple of 5 |
|---|
| 256 | 256 | | $50.’’. 6 |
|---|
| 257 | 257 | | (2) C |
|---|
| 258 | 258 | | ONFORMING AMENDMENTS .— 7 |
|---|
| 259 | 259 | | (A) The table of sections for subpart C of 8 |
|---|
| 260 | 260 | | part IV of subchapter A of chapter 1 of the In-9 |
|---|
| 261 | 261 | | ternal Revenue Code of 1986 is amended by in-10 |
|---|
| 262 | 262 | | serting after the item relating to section 36B 11 |
|---|
| 263 | 263 | | the following new item: 12 |
|---|
| 264 | 264 | | ‘‘Sec. 36C. Teacher tax credit.’’. |
|---|
| 265 | 265 | | (B) Section 6211(b)(4)(A) of such Code is 13 |
|---|
| 266 | 266 | | amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 14 |
|---|
| 267 | 267 | | (C) Section 1324(b)(2) of title 31, United 15 |
|---|
| 268 | 268 | | States Code, is amended by inserting ‘‘36C,’’ 16 |
|---|
| 269 | 269 | | after ‘‘36B,’’. 17 |
|---|
| 270 | 270 | | (b) I |
|---|
| 271 | 271 | | NFORMATIONSHARING.— 18 |
|---|
| 272 | 272 | | (1) I |
|---|
| 273 | 273 | | N GENERAL.—The Secretary of Education 19 |
|---|
| 274 | 274 | | shall— 20 |
|---|
| 275 | 275 | | (A) collect such information as necessary 21 |
|---|
| 276 | 276 | | for purposes of determining whether a school is 22 |
|---|
| 277 | 277 | | a qualifying school (as defined in section 36C of 23 |
|---|
| 278 | 278 | | the Internal Revenue Code of 1986, as added 24 |
|---|
| 279 | 279 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 280 | 280 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 10 |
|---|
| 281 | 281 | | •HR 1611 IH |
|---|
| 282 | 282 | | by subsection (a)) and the appropriate amount 1 |
|---|
| 283 | 283 | | of tax credit under such section; and 2 |
|---|
| 284 | 284 | | (B) provide such information to the Sec-3 |
|---|
| 285 | 285 | | retary of the Treasury (or the Secretary’s dele-4 |
|---|
| 286 | 286 | | gate). 5 |
|---|
| 287 | 287 | | (2) I |
|---|
| 288 | 288 | | NFORMATION FOR THE SECRETARY OF 6 |
|---|
| 289 | 289 | | EDUCATION.—As a condition of receiving Federal 7 |
|---|
| 290 | 290 | | funds and if requested by the Secretary of Edu-8 |
|---|
| 291 | 291 | | cation, each qualifying school shall collect and sub-9 |
|---|
| 292 | 292 | | mit to the Secretary of Education such information 10 |
|---|
| 293 | 293 | | as may be necessary to enable the Secretary of Edu-11 |
|---|
| 294 | 294 | | cation to carry out paragraph (1). 12 |
|---|
| 295 | 295 | | (c) S |
|---|
| 296 | 296 | | UPPLEMENTATION OF FUNDS.— 13 |
|---|
| 297 | 297 | | (1) E |
|---|
| 298 | 298 | | LEMENTARY AND SECONDARY EDU -14 |
|---|
| 299 | 299 | | CATION.—A State educational agency or local edu-15 |
|---|
| 300 | 300 | | cational agency (as such terms are defined in section 16 |
|---|
| 301 | 301 | | 8101 of the Elementary and Secondary Education 17 |
|---|
| 302 | 302 | | Act of 1965 (20 U.S.C. 7801)) shall not reduce or 18 |
|---|
| 303 | 303 | | adjust any teacher pay or teacher loan forgiveness 19 |
|---|
| 304 | 304 | | program due to the eligibility of teachers within the 20 |
|---|
| 305 | 305 | | jurisdiction of such agency for the tax credit under 21 |
|---|
| 306 | 306 | | section 36C of the Internal Revenue Code of 1986. 22 |
|---|
| 307 | 307 | | Each State educational agency and local educational 23 |
|---|
| 308 | 308 | | agency (as so defined), upon request by the Sec-24 |
|---|
| 309 | 309 | | retary of the Treasury, shall demonstrate that the 25 |
|---|
| 310 | 310 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 311 | 311 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 11 |
|---|
| 312 | 312 | | •HR 1611 IH |
|---|
| 313 | 313 | | methodology used to allocate teacher pay and teach-1 |
|---|
| 314 | 314 | | er loan forgiveness (if applicable) to qualifying 2 |
|---|
| 315 | 315 | | schools (as defined in section 36C(d) of such Code) 3 |
|---|
| 316 | 316 | | ensures that each such school receives the same 4 |
|---|
| 317 | 317 | | State and local funds for teacher compensation it 5 |
|---|
| 318 | 318 | | would receive if the credit under such section 36C 6 |
|---|
| 319 | 319 | | had not been enacted. 7 |
|---|
| 320 | 320 | | (2) E |
|---|
| 321 | 321 | | ARLY CHILDHOOD EDUCATION .—An agen-8 |
|---|
| 322 | 322 | | cy or other entity that funds, licenses, or regulates 9 |
|---|
| 323 | 323 | | an early childhood education program (as defined in 10 |
|---|
| 324 | 324 | | section 103 of the Higher Education Act of 1965 11 |
|---|
| 325 | 325 | | (20 U.S.C. 1003)) shall not reduce or adjust any 12 |
|---|
| 326 | 326 | | teacher pay or teacher loan forgiveness program, or 13 |
|---|
| 327 | 327 | | permit such a reduction or adjustment in the early 14 |
|---|
| 328 | 328 | | childhood education program, due to the eligibility of 15 |
|---|
| 329 | 329 | | teachers within the jurisdiction of such agency for 16 |
|---|
| 330 | 330 | | the tax credit under section 36C of the Internal Rev-17 |
|---|
| 331 | 331 | | enue Code of 1986. Each such agency or entity, 18 |
|---|
| 332 | 332 | | upon request by the Secretary of the Treasury, shall 19 |
|---|
| 333 | 333 | | demonstrate that the methodology used to allocate 20 |
|---|
| 334 | 334 | | teacher pay and teacher loan forgiveness (if applica-21 |
|---|
| 335 | 335 | | ble) to such early childhood education programs en-22 |
|---|
| 336 | 336 | | sures that each such program receives the same 23 |
|---|
| 337 | 337 | | State and local funds for teacher compensation it 24 |
|---|
| 338 | 338 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 339 | 339 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 12 |
|---|
| 340 | 340 | | •HR 1611 IH |
|---|
| 341 | 341 | | would receive if the credit under such section 36C 1 |
|---|
| 342 | 342 | | had not been enacted. 2 |
|---|
| 343 | 343 | | (d) E |
|---|
| 344 | 344 | | MPLOYERLIMITATIONS.— 3 |
|---|
| 345 | 345 | | (1) P |
|---|
| 346 | 346 | | ROHIBITION OF USE IN COLLECTIVE BAR -4 |
|---|
| 347 | 347 | | GAINING.—An employer that engages in collective 5 |
|---|
| 348 | 348 | | bargaining with employees who are eligible edu-6 |
|---|
| 349 | 349 | | cators, as defined in section 36C(c) of the Internal 7 |
|---|
| 350 | 350 | | Revenue Code of 1986, shall not include the amount 8 |
|---|
| 351 | 351 | | of the teacher tax credit under section 36C of such 9 |
|---|
| 352 | 352 | | Code in determining the amount of salary or other 10 |
|---|
| 353 | 353 | | compensation provided to any employee under the 11 |
|---|
| 354 | 354 | | collective bargaining agreement. 12 |
|---|
| 355 | 355 | | (2) P |
|---|
| 356 | 356 | | ROHIBITION OF USE AS PUNISHMENT OR 13 |
|---|
| 357 | 357 | | RETRIBUTION.—An employer of an eligible educator, 14 |
|---|
| 358 | 358 | | as defined in section 36C of the Internal Revenue 15 |
|---|
| 359 | 359 | | Code of 1986, shall not change the work assignment 16 |
|---|
| 360 | 360 | | or location of the eligible educator if one of the pri-17 |
|---|
| 361 | 361 | | mary reasons for the change is to— 18 |
|---|
| 362 | 362 | | (A) prevent the eligible educator from re-19 |
|---|
| 363 | 363 | | ceiving a teacher tax credit under section 36C 20 |
|---|
| 364 | 364 | | of such Code; or 21 |
|---|
| 365 | 365 | | (B) reduce the amount of the teacher tax 22 |
|---|
| 366 | 366 | | credit that the eligible educator will receive. 23 |
|---|
| 367 | 367 | | (3) E |
|---|
| 368 | 368 | | NFORCEMENT.—Notwithstanding any 24 |
|---|
| 369 | 369 | | other provision of law, the Federal Labor Relations 25 |
|---|
| 370 | 370 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00012 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 371 | 371 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 13 |
|---|
| 372 | 372 | | •HR 1611 IH |
|---|
| 373 | 373 | | Authority shall have the authority to investigate and 1 |
|---|
| 374 | 374 | | enforce any alleged violation of this section in the 2 |
|---|
| 375 | 375 | | same manner, and subject to the same procedures, 3 |
|---|
| 376 | 376 | | as would apply to an allegation of an unfair labor 4 |
|---|
| 377 | 377 | | practice under section 7118 of title 5, United States 5 |
|---|
| 378 | 378 | | Code. 6 |
|---|
| 379 | 379 | | (4) D |
|---|
| 380 | 380 | | EFINITION.—In this subsection— 7 |
|---|
| 381 | 381 | | (A) the term ‘‘affecting commerce’’ has the 8 |
|---|
| 382 | 382 | | meaning given the term in section 2 of the Na-9 |
|---|
| 383 | 383 | | tional Labor Relations Act (29 U.S.C. 152); 10 |
|---|
| 384 | 384 | | (B) the term ‘‘employee’’ means an em-11 |
|---|
| 385 | 385 | | ployee of an employer who is employed in a 12 |
|---|
| 386 | 386 | | business of an employer that affects commerce; 13 |
|---|
| 387 | 387 | | and 14 |
|---|
| 388 | 388 | | (C) the term ‘‘employer’’ means a person, 15 |
|---|
| 389 | 389 | | including a State or political subdivision of a 16 |
|---|
| 390 | 390 | | State, engaged in a business affecting com-17 |
|---|
| 391 | 391 | | merce. 18 |
|---|
| 392 | 392 | | (e) E |
|---|
| 393 | 393 | | FFECTIVEDATE.—The amendments made by 19 |
|---|
| 394 | 394 | | this section shall apply to taxable years beginning after 20 |
|---|
| 395 | 395 | | the date of the enactment of this Act. 21 |
|---|
| 396 | 396 | | SEC. 3. INCREASE IN AND EXPANSION OF DEDUCTION FOR 22 |
|---|
| 397 | 397 | | EXPENSES OF ELEMENTARY AND SEC-23 |
|---|
| 398 | 398 | | ONDARY SCHOOL TEACHERS. 24 |
|---|
| 399 | 399 | | (a) I |
|---|
| 400 | 400 | | NCREASE.— 25 |
|---|
| 401 | 401 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00013 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 402 | 402 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 14 |
|---|
| 403 | 403 | | •HR 1611 IH |
|---|
| 404 | 404 | | (1) IN GENERAL.—Subparagraph (D) of section 1 |
|---|
| 405 | 405 | | 62(a)(2) of the Internal Revenue Code of 1986 is 2 |
|---|
| 406 | 406 | | amended by striking ‘‘$250’’ and inserting ‘‘$500’’. 3 |
|---|
| 407 | 407 | | (2) I |
|---|
| 408 | 408 | | NFLATION ADJUSTMENT .—Section 4 |
|---|
| 409 | 409 | | 62(d)(3) of such Code is amended— 5 |
|---|
| 410 | 410 | | (A) by striking ‘‘2015’’ and inserting 6 |
|---|
| 411 | 411 | | ‘‘2026’’; 7 |
|---|
| 412 | 412 | | (B) by striking ‘‘the $250 amount’’ and in-8 |
|---|
| 413 | 413 | | serting ‘‘each of the dollar amounts’’; and 9 |
|---|
| 414 | 414 | | (C) by striking ‘‘2014’’ in subparagraph 10 |
|---|
| 415 | 415 | | (B) thereof and inserting ‘‘2025’’. 11 |
|---|
| 416 | 416 | | (b) E |
|---|
| 417 | 417 | | XPANSION TO EARLYCHILDHOOD EDU-12 |
|---|
| 418 | 418 | | CATORS.—Section 62(d)(1)(A) of the Internal Revenue 13 |
|---|
| 419 | 419 | | Code of 1986 is amended— 14 |
|---|
| 420 | 420 | | (1) by striking ‘‘who is a kindergarten’’ and in-15 |
|---|
| 421 | 421 | | serting ‘‘who is— 16 |
|---|
| 422 | 422 | | ‘‘(i) a kindergarten’’; 17 |
|---|
| 423 | 423 | | (2) by striking the period at the end and insert-18 |
|---|
| 424 | 424 | | ing ‘‘, or’’; and 19 |
|---|
| 425 | 425 | | (3) by adding at the end the following new sub-20 |
|---|
| 426 | 426 | | paragraph: 21 |
|---|
| 427 | 427 | | ‘‘(ii) an early childhood educator (as 22 |
|---|
| 428 | 428 | | defined in section 200 of the Higher Edu-23 |
|---|
| 429 | 429 | | cation Act of 1965 (20 U.S.C. 1021)) in 24 |
|---|
| 430 | 430 | | an early childhood education program (as 25 |
|---|
| 431 | 431 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00014 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 432 | 432 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 15 |
|---|
| 433 | 433 | | •HR 1611 IH |
|---|
| 434 | 434 | | defined in section 103 of such Act (20 1 |
|---|
| 435 | 435 | | U.S.C. 1003)) for at least 1,020 hours 2 |
|---|
| 436 | 436 | | during a year.’’. 3 |
|---|
| 437 | 437 | | (c) E |
|---|
| 438 | 438 | | FFECTIVEDATE.—The amendments made by 4 |
|---|
| 439 | 439 | | this section shall apply to amounts paid or incurred in tax-5 |
|---|
| 440 | 440 | | able years beginning after the date of the enactment of 6 |
|---|
| 441 | 441 | | this Act. 7 |
|---|
| 442 | 442 | | SEC. 4. MANDATORY FUNDING TO SUPPORT LOCAL EDU-8 |
|---|
| 443 | 443 | | CATIONAL AGENCIES THAT MAINTAIN OR IN-9 |
|---|
| 444 | 444 | | CREASE TEACHER SALARIES. 10 |
|---|
| 445 | 445 | | Section 2003 of the Elementary and Secondary Edu-11 |
|---|
| 446 | 446 | | cation Act of 1965 (20 U.S.C. 6603) is amended— 12 |
|---|
| 447 | 447 | | (1) in the section heading, by striking ‘‘ |
|---|
| 448 | 448 | | AU-13 |
|---|
| 449 | 449 | | THORIZATION OF APPROPRIATIONS ’’ and insert-14 |
|---|
| 450 | 450 | | ing ‘‘ |
|---|
| 451 | 451 | | FUNDING’’; and 15 |
|---|
| 452 | 452 | | (2) by striking subsection (a) and inserting the 16 |
|---|
| 453 | 453 | | following: 17 |
|---|
| 454 | 454 | | ‘‘(a) A |
|---|
| 455 | 455 | | PPROPRIATIONS FORPARTA.— 18 |
|---|
| 456 | 456 | | ‘‘(1) I |
|---|
| 457 | 457 | | N GENERAL.—There are authorized to be 19 |
|---|
| 458 | 458 | | appropriated, and there are appropriated, out of any 20 |
|---|
| 459 | 459 | | funds not otherwise appropriated— 21 |
|---|
| 460 | 460 | | ‘‘(A) for fiscal year 2026, $5,200,000,000 22 |
|---|
| 461 | 461 | | to carry out part A; and 23 |
|---|
| 462 | 462 | | ‘‘(B) for fiscal year 2027 and each suc-24 |
|---|
| 463 | 463 | | ceeding fiscal year, the amount appropriated 25 |
|---|
| 464 | 464 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00015 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 465 | 465 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 16 |
|---|
| 466 | 466 | | •HR 1611 IH |
|---|
| 467 | 467 | | under this paragraph for the preceding year, in-1 |
|---|
| 468 | 468 | | creased by a percentage equal to the annual 2 |
|---|
| 469 | 469 | | percentage increase in the Consumer Price 3 |
|---|
| 470 | 470 | | Index for All Urban Consumers published by 4 |
|---|
| 471 | 471 | | the Department of Labor for the most recent 5 |
|---|
| 472 | 472 | | calendar year. 6 |
|---|
| 473 | 473 | | ‘‘(2) R |
|---|
| 474 | 474 | | ESERVATION FOR TEACHER SALARY IN -7 |
|---|
| 475 | 475 | | CENTIVE GRANTS.— 8 |
|---|
| 476 | 476 | | ‘‘(A) D |
|---|
| 477 | 477 | | EFINITIONS.—In this paragraph: 9 |
|---|
| 478 | 478 | | ‘‘(i) E |
|---|
| 479 | 479 | | LIGIBLE LOCAL EDUCATIONAL 10 |
|---|
| 480 | 480 | | AGENCY.—The term ‘eligible local edu-11 |
|---|
| 481 | 481 | | cational agency’ means a local educational 12 |
|---|
| 482 | 482 | | agency that, for the preceding school year, 13 |
|---|
| 483 | 483 | | maintained or increased the salary sched-14 |
|---|
| 484 | 484 | | ule for all teachers employed by the local 15 |
|---|
| 485 | 485 | | educational agency. 16 |
|---|
| 486 | 486 | | ‘‘(ii) T |
|---|
| 487 | 487 | | EACHER SALARY INCENTIVE 17 |
|---|
| 488 | 488 | | RESERVATION.—The term ‘teacher salary 18 |
|---|
| 489 | 489 | | incentive reservation’ means, for each fis-19 |
|---|
| 490 | 490 | | cal year, the amount that is 20 percent of 20 |
|---|
| 491 | 491 | | the amount by which the funds appro-21 |
|---|
| 492 | 492 | | priated under paragraph (1) for the fiscal 22 |
|---|
| 493 | 493 | | year exceeds $2,200,000,000. 23 |
|---|
| 494 | 494 | | ‘‘(B) I |
|---|
| 495 | 495 | | N GENERAL.—For each fiscal year 24 |
|---|
| 496 | 496 | | for which the total amount appropriated under 25 |
|---|
| 497 | 497 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00016 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 498 | 498 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 17 |
|---|
| 499 | 499 | | •HR 1611 IH |
|---|
| 500 | 500 | | paragraph (1) is greater than $2,200,000,000, 1 |
|---|
| 501 | 501 | | the Secretary shall, after making any reserva-2 |
|---|
| 502 | 502 | | tions under section 2101(a), reserve and use 3 |
|---|
| 503 | 503 | | the teacher salary incentive reservation to 4 |
|---|
| 504 | 504 | | award grants, based on allotments under sub-5 |
|---|
| 505 | 505 | | paragraph (C), to eligible local educational 6 |
|---|
| 506 | 506 | | agencies for purposes described in subpara-7 |
|---|
| 507 | 507 | | graph (E). 8 |
|---|
| 508 | 508 | | ‘‘(C) A |
|---|
| 509 | 509 | | LLOTMENTS.—An allotment under 9 |
|---|
| 510 | 510 | | this subparagraph for a fiscal year to an eligible 10 |
|---|
| 511 | 511 | | local educational agency shall bear the same re-11 |
|---|
| 512 | 512 | | lationship to the teacher salary incentive res-12 |
|---|
| 513 | 513 | | ervation as the number of children counted 13 |
|---|
| 514 | 514 | | under section 1124(c) who are served by the 14 |
|---|
| 515 | 515 | | local educational agency bears to the total num-15 |
|---|
| 516 | 516 | | ber of such children counted under such section 16 |
|---|
| 517 | 517 | | served by all eligible local educational agencies 17 |
|---|
| 518 | 518 | | that submitted an application under subpara-18 |
|---|
| 519 | 519 | | graph (D). 19 |
|---|
| 520 | 520 | | ‘‘(D) A |
|---|
| 521 | 521 | | PPLICATION.—An eligible local edu-20 |
|---|
| 522 | 522 | | cational agency desiring an allotment under this 21 |
|---|
| 523 | 523 | | paragraph shall submit to the Secretary an ap-22 |
|---|
| 524 | 524 | | plication at such time, in such manner, and 23 |
|---|
| 525 | 525 | | containing such information as the Secretary 24 |
|---|
| 526 | 526 | | may require. 25 |
|---|
| 527 | 527 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00017 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 528 | 528 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 18 |
|---|
| 529 | 529 | | •HR 1611 IH |
|---|
| 530 | 530 | | ‘‘(E) USE OF FUNDS.—A local educational 1 |
|---|
| 531 | 531 | | agency receiving an allotment under subpara-2 |
|---|
| 532 | 532 | | graph (C) may use the allotment to carry out 3 |
|---|
| 533 | 533 | | one or more of the following: 4 |
|---|
| 534 | 534 | | ‘‘(i) Comprehensive teacher or school 5 |
|---|
| 535 | 535 | | leader preparation programs described sub-6 |
|---|
| 536 | 536 | | section (d), (e), or (f) of section 202 of the 7 |
|---|
| 537 | 537 | | Higher Education Act of 1965. 8 |
|---|
| 538 | 538 | | ‘‘(ii) Support for teachers to earn cer-9 |
|---|
| 539 | 539 | | tifications or credentials in high-need fields 10 |
|---|
| 540 | 540 | | or advanced credentials, such as certifi-11 |
|---|
| 541 | 541 | | cation or credentialing by the National 12 |
|---|
| 542 | 542 | | Board for Professional Teaching Stand-13 |
|---|
| 543 | 543 | | ards. 14 |
|---|
| 544 | 544 | | ‘‘(iii) Teacher leadership programs. 15 |
|---|
| 545 | 545 | | ‘‘(iv) Induction or mentoring pro-16 |
|---|
| 546 | 546 | | grams for new teachers, principals, or 17 |
|---|
| 547 | 547 | | other school leaders. 18 |
|---|
| 548 | 548 | | ‘‘(v) High-quality research-based pro-19 |
|---|
| 549 | 549 | | fessional development. 20 |
|---|
| 550 | 550 | | ‘‘(vi) Other activities approved by the 21 |
|---|
| 551 | 551 | | Secretary that— 22 |
|---|
| 552 | 552 | | ‘‘(I) promote and strengthen the 23 |
|---|
| 553 | 553 | | teaching profession; 24 |
|---|
| 554 | 554 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00018 Fmt 6652 Sfmt 6201 E:\BILLS\H1611.IH H1611 |
|---|
| 555 | 555 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 19 |
|---|
| 556 | 556 | | •HR 1611 IH |
|---|
| 557 | 557 | | ‘‘(II) attract, retain, and diver-1 |
|---|
| 558 | 558 | | sify the educator workforce; or 2 |
|---|
| 559 | 559 | | ‘‘(III) advance the skills and effi-3 |
|---|
| 560 | 560 | | cacy of the educator workforce. 4 |
|---|
| 561 | 561 | | ‘‘(F) S |
|---|
| 562 | 562 | | UPPLEMENT, NOT SUPPLANT.—A 5 |
|---|
| 563 | 563 | | local educational agency receiving an allotment 6 |
|---|
| 564 | 564 | | under subparagraph (C) shall use the allotment 7 |
|---|
| 565 | 565 | | to supplement, and not supplant, any State 8 |
|---|
| 566 | 566 | | funds or efforts to raise teacher pay.’’. 9 |
|---|
| 567 | 567 | | Æ |
|---|
| 568 | 568 | | VerDate Sep 11 2014 04:51 Mar 14, 2025 Jkt 059200 PO 00000 Frm 00019 Fmt 6652 Sfmt 6301 E:\BILLS\H1611.IH H1611 |
|---|
| 569 | 569 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
|---|