,,ii #aacth ,,congress #b;d ,session ,s4 #bhhj ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,september #ah1 #bjad,mr4 ,rockefeller introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf 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 ,standards1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,incentives to ,educate ,american ,children ,act of #bjad or the ,i ,teach ,act of #bjad4 #b4 ,findings and purposes 7a7 ,findings ,congress makes the following findings3 7#a7 ,the ,united ,states classrooms are increasingly filled with less experienced teachers1 as elderly teachers retire and the retention rate among young teachers continues to decrease4 ,the most common number of years of teaching experience for public school teachers has decreased from #ae years experience in #aihg-aihh to #e years in #bjaa-bjab4 ,according to the most recent data1 #a1gjj1jjj teachers1 representing #de percent of the workforce1 had less than #aj years of experience4 ,students deserve teachers with more experience and training4 7#b7 ,recent research confirms that additional years of teaching experience at the same grade level 7up to #bj years7 add a direct positive impact on student achievement4 7#c7 ,the most recent data 7#bjaa-bjab7 from the ,national ,center for ,education ,statistics find #cb4h percent of public schools in the ,united ,states are in rural areas4 ,the associated costs rural schools face mean that they often have less money for instructional costs and salaries4 ,department of ,education data show that rural school districts have the lowest base salaries for starting teachers1 a trend that continues even as teachers move to the top of the local salary range4 ,rural schools face these challenges across the country4 7#d7 ,the most recent study by the ,education ,trust found that high schools with high poverty rates are twice as likely to have teachers that are not certified in their fields than high schools with low poverty rates4 ,the same study found that high poverty schools have a higher percentage of first year teachers4 ,rural schools face similar problems4 7#e7 ,according to the most recent statistics by the ,bureau of ,labor ,statistics and the ,department of ,education1 teachers are paid on average only #gi percent as much as other college graduates4 7#f7 ,the ,national ,board for ,professional ,teaching ,standards was founded in #aihg as a follow up to the landmark #aihc report1 ,a ,nation at ,risk1 by the ,carnegie ,task ,force on ,teaching4 ,the ,national ,board for ,professional ,teaching ,standards is an independent1 nonprofit1 and nonpartisan organization1 whose mission is to establish high and rigorous standards for what accomplished teachers should know and be able to do4 7#g7 ,over #ajj1jjj teachers from all #ej ,states and the ,district of ,columbia have completed certification by the ,national ,board for ,professional ,teaching ,standards1 where certification is a rigorous assessment process for teachers4 7#h7 ,the ,national ,research ,council 7,,nrc7 of the ,national ,academies has 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 certification4 7#i7 ,according to the ,national ,commission on ,teaching and ,america's ,future1 #ae4g percent of teachers leave their jobs each year1 compared to an annual turnover rate of #aa4i percent in other professions4 ,the average cost of recruiting1 hiring1 preparing1 and losing a teacher is approximately #ej1jjj4 7#aj7 ,the ,,nrc found in #bjjh that the average retention rate for ,national ,board certified teachers is higher than the rate for teachers who have not achieved certification4 ,specifically1 in a study focusing on the first #d to #g years of teaching1 the ,,nrc found that nearly #c_/d of ,national ,board certified teachers remained in the profession at the end of the study1 compared to only #b_/c of non-certified teachers that stayed teaching during the same time period4 7b7 ,purposes ,the purposes of this ,act are as follows3 7#a7 ,to encourage teachers1 through a refundable tax credit1 to work in public elementary and secondary schools located in rural areas or schools with high poverty4 7#b7 ,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 schools4 #c4 ,refundable tax credit for individuals teaching in elementary and secondary schools located in high poverty or rural areas and certified teachers 7a7 ,in general ,subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #cf;,b the following new section3 #cf;,c4 ,tax credit for individuals teaching in elementary and secondary schools located in high poverty or rural areas and certified teachers 7a7 ,allowance of credit ,in the case of an eligible teacher1 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 year4 7b7 ,applicable amount ,for purposes of this section-- 7#a7 ,teachers in schools in rural areas or schools with high poverty 7,a7 ,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 7,b7 during the eligible academic year1 the applicable amount is #a1jjj4 7,b7 ,school described ,a public kindergarten or a public elementary or secondary school is described in this subparagraph if-- 7i7 at least #ge percent of the students attending such kindergarten or school receive free or reduced-cost lunches under the school lunch program established under the ,richard ,b4 ,russell ,national ,school ,lunch ,act1 or 7ii7 such kindergarten or school has a ,school ,locale ,code of #da1 #db1 or #dc1 as determined by the ,secretary of ,education4 7#b7 ,certified teachers ,in the case of an eligible teacher who is certified by the ,national ,board for ,professional ,teaching ,standards for the eligible academic year1 the applicable amount is #a1jjj4 7#c7 ,certified teachers in schools in rural areas or schools with high poverty ,in the case of an eligible teacher described in both paragraphs 7#a7 and 7#b71 the applicable amount is #b1jjj4 7c7 ,eligible teacher ,for purposes of this section1 the term eligible teacher means1 for any eligible academic year1 an individual who is a kindergarten through grade #ab classroom teacher or instructor in a public kindergarten or a public elementary or secondary school on a full-time basis for such eligible academic year4 7d7 ,additional definitions ,for purposes of this section-- 7#a7 ,elementary and secondary schools ,the terms elementary school and secondary school have the respective meanings given such terms by section #iaja of the ,elementary and ,secondary ,education ,act of #aife4 7#b7 ,eligible academic year ,the term eligible academic year means any academic year ending in a taxable year beginning after ,december #ca1 #bjad4 4 7b7 ,conforming amendments 7#a7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting 1 #cf;,c after #cf;,b4 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;,b the following new item3 ,sec4 #cf;,c4 ,tax credit for individuals teaching in elementary and secondary schools located in high poverty or rural areas and certified teachers4 4 7c7 ,effective date ,the amendments made by this section shall apply to academic years ending in taxable years beginning after ,december #ca1 #bjad4