,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #aah  ,,in ,,the ,,house ,,of   
,,representatives  ,january #c1 #bjac   
,mr4 ,holt 7for himself1 ,mr4 ,hanna1   
and ,mr4 ,honda7 introduced the         
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to encourage teachers to
 pursue teaching science1 technology1   
engineering1 and math subjects at       
elementary and secondary schools4  #a4  
,short title ,this ,act may be cited as 
the ,national ,,stem ,education ,tax    
,incentive for ,teachers ,act of #bjac4 
#b4 ,refundable credit for portion of   
tuition paid for undergraduate education
 of certain teachers  7a7 ,in ,general  
,subpart ,c of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf 7relating to    
refundable credits7 is amended by       
inserting after section #cf;,c the      
following new section3  #cf;,d4 ,tuition
 for undergraduate education of certain 

teachers  7a7 ,in ,general ,in the case 
of an individual who is an eligible     
teacher for the taxable year1 there     
shall be allowed as a credit against the
 tax imposed by this subtitle an amount 
equal to #aj percent of qualified       
undergraduate tuition paid by such      
individual4  7b7 ,limitations  7#a7     
,dollar amount ,the credit allowed by   
this section for any taxable year shall 
not exceed #a1jjj4  7#b7 ,teachers in   
high-needs schools districts ,in the    
case of one of the first #e taxable     
years in which a teacher is an eligible 
teacher who teaches in an elementary    
school or a secondary school 7as those  
terms are defined in section #iaja of   
the ,elementary and ,secondary          
,education ,act of #aife 7#bj ,u4,s4,c4 
#ghja77 receiving funds under part ,a of
 title ,i of such ,act 7#bj ,u4,s4,c4   
#fcaa et seq471 subparagraph 7,a7 shall 
be applied by substituting #a1ejj for   
#a1jjj4  7#c7 ,credit allowed only for  
#aj years ,no credit shall be allowed   

under this section for any taxable year 
after the #ajth taxable year for which  
credit is allowed under this section4   
7c7 ,eligible ,teacher ,for purposes of 
this section--  7#a7 ,in general ,the   
term eligible teacher means1 with       
respect to a taxable year1 any          
individual--  7,a7 who is a full-time   
teacher1 including a full-time          
substitute teacher1 in any of grades    
kindergarten through #abth grade for the
 academic year ending in such taxable   
year1  7,b7 7i7 who teaches primarily   
math1 science1 engineering1 or          
technology courses in one or more of    
grades #i through #ab during such       
academic year1 or  7ii7 who teaches     
math1 science1 engineering1 or          
technology courses in one or more of    
grades kindergarten through #h during   
such academic year1  7,c7 who1 in the   
case that such individual is a middle or
 secondary school teacher1 received a   
baccalaureate or similar degree with a  
major in mathematics1 science1          

engineering1 or technology from an      
institution of higher education1 and    
7,d7 who is highly qualified 7as defined
 in section #iaja7bc7 of the ,elementary
 and ,secondary ,education ,act of      
#aife74  7#b7 ,special rule for         
administrative personnel ,school        
administrative functions shall be       
treated as teaching courses referred to 
in paragraph 7#a77;,b7 if such functions
 primarily relate to such courses or are
 for a school which focuses primarily on
 such courses4  7d7 ,qualified          
,undergraduate ,tuition ,for purposes of
 this section1 the term qualified       
undergraduate tuition means qualified   
higher education expenses 7as defined in
 section #ebi7;e77#c77 for enrollment or
 attendance at an institution of higher 
education1 reduced as provided in       
section #be;,a7g77#b7 and by any credit 
allowed by section #be;,a with respect  
to such expenses4  7e7 ,institution of  
,higher ,education ,the term institution
 of higher education means an           

institution of higher education as      
defined in section #ajb of the ,higher  
,education ,act of #aife 7#bj ,u4,s4,c4 
#ajjb74  7f7 ,regulations ,the          
,secretary shall prescribe such         
regulations as may be appropriate to    
carry out the purposes of this section4 
4  7b7 ,conforming ,amendments  7#a7    
,paragraph 7#b7 of section #acbd7;b7 of 
title #ca1 ,united ,states ,code1 is    
amended by inserting #cf;,d1 after      
#cf;,b14  7#b7 ,the table of sections   
for subpart ,c of part ,,iv of          
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting after the item     
relating to section #cf;,c the following
 new item3  ,sec4 #cf;,d4 ,tuition for  
undergraduate education of certain      
teachers4  4  7c7 ,effective ,date ,the 
amendments made by this section shall   
apply to taxable years beginning after  
the date of the enactment of this ,act2 
except that only periods of being an    
eligible teacher 7as defined in section 

#cf;,d7c7 of the ,internal ,revenue     
,code of #aihf1 as added by this        
section7 after such date shall be taken 
into account under section #cf;,d7b77#c7
 of such ,code1 as so added4