,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #aedf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #ab1 #bjac ,mr4
 ,tib]i 7= himself & ,mr4 ,k9d7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to enc\rage a law en=cem5t
 pres5ce 9 our s*ools by all[+ full-"t1 
(f-duty law en=cem5t (ficials an        
exclusion f income = wages receiv$ =    
p]=m+ s]vices 9 an elem5t>y or second>y 
s*ool z a sub/itute tea*]4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,bett]  
,protect+ ,*ildr5 9 ,s*ools ,act (      
#bjac4  #b4 ,f9d+s & purposes  7a7      
,f9d+s ,congress f9ds ! foll[+3  7#a7   
,(f-duty law en=cem5t (ficials "w 9 a   
numb] ( "p-"t employm5t capacities :]e  
!y c e>n a high] level ( income ?an !y  
w\ld by sub/itute tea*+ at an elem5t>y  
or second>y s*ool4  7#b7 ,law en=cem5t  
(ficials act z det]r5ts to crim9al      
behavior z well z fir/ respond]s 9 !    
case ( crim9al activity4  7#c7 ,pa/     

,congresses h work$ to increase ! numb] 
( law en=cem5t (ficials 9 elem5t>y &    
second>y s*ools to protect /ud5ts f     
possible viol5t attacks ?r\gh programs  
su* z grants = s*ool res\rce (fic]s4    
7#d7 ,provid+ full-"t1 on-duty law      
en=cem5t (ficials has prov5 to be co/ly 
to s*ool di/ricts4  7#e7 ,on any giv5   
day 9 ! ,unit$ ,/ates1 m ?an #bgj1jjj   
classes are taught by sub/itute tea*]s &
 _m ,/ates h report$ a %ortage (        
sub/itute tea*]s1 includ+ ! ,/ate (     
,ohio4  7#f7 ,sub/itute tea*+           
requirem5ts v>y by ,/ate & by s*ool     
di/rict4  7b7 ,purposes ,x is ! purpose 
( ?is ,act to--  7#a7 inc5tivize (f-duty
 law en=cem5t (ficials to *oose to      
sub/itute tea* 9 elem5t>y & second>y    
s*ools 7)9 ! conf9es ( ,/ate & local    
sub/itute tea*+ requirem5ts7 by r$uc+ ! 
diff]5ce betwe5 ! comp5sation a law     
en=cem5t (ficial e>ns f o!r "p-"t       
employm5t & ! comp5sation a law en=cem5t
 (ficial e>ns f sub/itute tea*+2  7#b7  
create a det]r5t = crim9al behavior 9   

s*ools z well z a fir/ response to assi/
 s*ool adm9i/rators & tea*]s 9 an       
in/ance :]e crim9al activity occurs at a
 s*ool2  7#c7 build on ! "w ( pa/       
,congresses to increase ! numb] ( law   
en=cem5t (ficials 9 elem5t>y & second>y 
s*ools to protect /ud5ts f possible     
viol5t attacks2  7#d7 provide s*ool     
di/ricts ) an additional co/-effective  
tool1 :i* is n a m&ate1 to h m law      
en=cem5t (ficials 9 _! s*ools2  7#e7    
provide an additional s\rce ( sub/itute 
tea*]s :i* may assi/ ) ! %ortage t _m   
,/ates are fac+2 &  7#f7 only all[ law  
en=cem5t (ficials :o meet ,/ate & local 
sub/itute tea*+ requirem5ts to sub/itute
 tea*4  #c4 ,exclusion = sub/itute tea*+
 wages receiv$ by full-"t1 (f-duty ,/ate
 or local law en=cem5t (ficials  7a7 ,9 
g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a
 ( ! ,int]nal ,rev5ue ,code ( #aihf     
7relat+ to items specifically exclud$ f 
gross income7 is am5d$ by ins]t+ aft]   
section #aci;,d ! foll[+ new section3   
#aci;,e4 ,sub/itute tea*+ wages receiv$ 

by full-"t1 (f-duty ,/ate or local law  
en=cem5t (ficials  7a7 ,g5]al rule ,9 ! 
case ( a full-"t1 (f-duty ,/ate or local
 law en=cem5t (ficial1 gross income %all
 n include wages receiv$ by su* (ficial 
= provid+ s]vices z a sub/itute tea*] 9 
an elem5t>y or second>y s*ool4  7b7     
,def9itions ,= purposes ( ?is section-- 
7#a7 ,full-"t1 (f-duty /ate or local law
 en=cem5t (ficial ,! t]m full-"t1       
(f-duty ,/ate or local law en=cem5t     
(ficial means any police (fic] 7includ+ 
a highway patrolman1 %]iff1 or %]iff's  
deputy7 employ$ by a ,/ate 7or !        
,di/rict ( ,columbia71 or a political   
subdivision !re(1 on a full-"t basis ) !
 p[] to arre/ & :o is n act+ )9 _!      
(ficial employm5t by ! ,/ate or         
political subdivision4  7#b7 ,elem5t>y  
or second>y s*ool ,! t]m elem5t>y or    
second>y s*ool means any s*ool :i*      
provides elem5t>y education or second>y 
education 7k9d]g>t5 ?r\gh grade #ab71 z 
det]m9$ "u ,/ate law4  4  7b7 ,cl]ical  
am5dm5t ,! table ( sections = su* "p    

,,iii is am5d$ by ins]t+ aft] ! item    
relat+ to section #aci;,d ! foll[+ new  
item3  ,sec4 #aci;,e4 ,sub/itute tea*+  
wages receiv$ by full-"t1 (f-duty ,/ate 
or local law en=cem5t (ficials44  7c7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to wages receiv$ aft]
 ! date ( ! enactm5t ( ?is ,act 9       
taxable ye>s end+ aft] su* date4