,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bhhj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ah1         
#bjad,mr4 ,rockefell] introduc$ ! foll[+
 bill2 :i* 0 read twice & ref]r$ to !   
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide a tax inc5tive to individuals  
tea*+ 9 elem5t>y & second>y s*ools      
locat$ 9 rural or high unemploym5t areas
 & to individuals :o a*ieve c]tification
 f ! ,national ,bo>d = ,pr(essional     
,tea*+ ,/&>ds1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,inc5tives to ,educate ,am]ican ,*ildr5 
,act ( #bjad or ! ,i ,tea* ,act ( #bjad4
  #b4 ,f9d+s & purposes  7a7 ,f9d+s     
,congress makes ! foll[+ f9d+s3 7#a7 ,! 
,unit$ ,/ates classrooms are increas+ly 
fill$ ) less exp]i5c$ tea*]s1 z eld]ly  
tea*]s retire & ! ret5tion rate among "y
 tea*]s cont9ues to decrease4 ,! mo/    
common numb] ( ye>s ( tea*+ exp]i5ce =  
public s*ool tea*]s has decreas$ f #ae  
ye>s exp]i5ce 9 #aihg-aihh to #e ye>s 9 

#bjaa-bjab4 ,accord+ to ! mo/ rec5t     
data1 #a1gjj1jjj tea*]s1 repres5t+ #de  
p]c5t ( ! work=ce1 _h less ?an #aj ye>s 
( exp]i5ce4 ,/ud5ts des]ve tea*]s ) m   
exp]i5ce & tra9+4  7#b7 ,rec5t rese>*   
confirms t additional ye>s ( tea*+      
exp]i5ce at ! same grade level 7up to   
#bj ye>s7 add a direct positive impact  
on /ud5t a*ievem5t4  7#c7 ,! mo/ rec5t  
data 7#bjaa-bjab7 f ! ,national ,c5t] = 
,education ,/ati/ics f9d #cb4h p]c5t (  
public s*ools 9 ! ,unit$ ,/ates are 9   
rural areas4 ,! associat$ co/s rural    
s*ools face mean t !y (t5 h less money =
 in/ructional co/s & sal>ies4 ,dep>tm5t 
( ,education data %[ t rural s*ool      
di/ricts h ! l[e/ base sal>ies = />t+   
tea*]s1 a tr5d t cont9ues ev5 z tea*]s  
move to ! top ( ! local sal>y range4    
,rural s*ools face ^! *all5ges across ! 
c\ntry4  7#d7 ,! mo/ rec5t /udy by !    
,education ,tru/ f\nd t high s*ools )   
high pov]ty rates are twice z likely to 
h tea*]s t are n c]tifi$ 9 _! fields ?an
 high s*ools ) l[ pov]ty rates4 ,! same 

/udy f\nd t high pov]ty s*ools h a high]
 p]c5tage ( fir/ ye> tea*]s4 ,rural     
s*ools face simil> problems4  7#e7      
,accord+ to ! mo/ rec5t /ati/ics by !   
,bureau ( ,labor ,/ati/ics & ! ,dep>tm5t
 ( ,education1 tea*]s are paid on av]age
 only #gi p]c5t z mu* z o!r college     
graduates4  7#f7 ,! ,national ,bo>d =   
,pr(essional ,tea*+ ,/&>ds 0 f\nd$ 9    
#aihg z a foll[ up to ! l&m>k #aihc     
report1 ,a ,nation at ,risk1 by !       
,c>negie ,task ,=ce on ,tea*+4 ,!       
,national ,bo>d = ,pr(essional ,tea*+   
,/&>ds is an indep5d5t1 nonpr(it1 &     
nonp>tisan organization1 ^: mission is  
to e/abli% high & rigor\s /&>ds = :at   
accompli%$ tea*]s %\ld "k & be able to  
d4  7#g7 ,ov] #ajj1jjj tea*]s f all #ej 
,/ates & ! ,di/rict ( ,columbia h       
complet$ c]tification by ! ,national    
,bo>d = ,pr(essional ,tea*+ ,/&>ds1 :]e 
c]tification is a rigor\s assessm5t     
process = tea*]s4  7#h7 ,! ,national    
,rese>* ,c\ncil 7,,nrc7 ( ! ,national   
,academies has affirm$ t /ud5ts taught  

by ,national ,bo>d c]tifi$ tea*]s make  
high] ga9s on a*ievem5t te/s ?an ^?     
taught by tea*]s :o h n appli$ = or h n 
a*iev$ c]tification4  7#i7 ,accord+ to !
 ,national ,commission on ,tea*+ &      
,am]ica's ,future1 #ae4g p]c5t ( tea*]s 
leave _! jobs ea* ye>1 comp>$ to an     
annual turnov] rate ( #aa4i p]c5t 9 o!r 
pr(essions4 ,! av]age co/ ( recruit+1   
hir+1 prep>+1 & los+ a tea*] is         
approximately #ej1jjj4  7#aj7 ,! ,,nrc  
f\nd 9 #bjjh t ! av]age ret5tion rate = 
,national ,bo>d c]tifi$ tea*]s is high] 
?an ! rate = tea*]s :o h n a*iev$       
c]tification4 ,specifically1 9 a /udy   
focus+ on ! fir/ #d to #g ye>s ( tea*+1 
! ,,nrc f\nd t ne>ly #c_/d ( ,national  
,bo>d c]tifi$ tea*]s rema9$ 9 !         
pr(ession at ! end ( ! /udy1 comp>$ to  
only #b_/c ( non-c]tifi$ tea*]s t /ay$  
tea*+ dur+ ! same "t p]iod4  7b7        
,purposes ,! purposes ( ?is ,act are z  
foll[s3 7#a7 ,to enc\rage tea*]s1 ?r\gh 
a refundable tax cr$it1 to "w 9 public  
elem5t>y & second>y s*ools locat$ 9     

rural areas or s*ools ) high pov]ty4    
7#b7 ,to provide an additional tax cr$it
 to tea*]s :o a*ieve c]tification f !   
,national ,bo>d = ,pr(essional ,tea*+   
,/&>ds 9 ord] to recruit & reta9 highly 
qualifi$ tea*]s 9 public elem5t>y &     
second>y s*ools4  #c4 ,refundable tax   
cr$it = individuals tea*+ 9 elem5t>y &  
second>y s*ools locat$ 9 high pov]ty or 
rural areas & c]tifi$ tea*]s  7a7 ,9    
g5]al ,subp>t ,c ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] section  
#cf;,b ! foll[+ new section3  #cf;,c4   
,tax cr$it = individuals tea*+ 9        
elem5t>y & second>y s*ools locat$ 9 high
 pov]ty or rural areas & c]tifi$ tea*]s 
7a7 ,all[ance ( cr$it ,9 ! case ( an    
eligible tea*]1 !re %all be all[$ z a   
cr$it aga9/ ! tax impos$ by ?is subtitle
 = ! taxable ye> an am\nt equal to !    
applicable am\nt = ! eligible academic  
ye> end+ dur+ su* taxable ye>4  7b7     
,applicable am\nt ,= purposes ( ?is     
section-- 7#a7 ,tea*]s 9 s*ools 9 rural 

areas or s*ools ) high pov]ty  7,a7 ,9  
g5]al ,9 ! case ( an eligible tea*] :o  
p]=ms s]vices 9 a public k9d]g>t5 or a  
public elem5t>y or second>y s*ool       
describ$ 9 subp>agraph 7,b7 dur+ !      
eligible academic ye>1 ! applicable     
am\nt is #a1jjj4  7,b7 ,s*ool describ$  
,a public k9d]g>t5 or a public elem5t>y 
or second>y s*ool is describ$ 9 ?is     
subp>agraph if-- 7i7 at lea/ #ge p]c5t (
 ! /ud5ts att5d+ su* k9d]g>t5 or s*ool  
receive free or r$uc$-co/ lun*es "u !   
s*ool lun* program e/abli%$ "u ! ,ri*>d 
,b4 ,russell ,national ,s*ool ,lun*     
,act1 or  7ii7 su* k9d]g>t5 or s*ool has
 a ,s*ool ,locale ,code ( #da1 #db1 or  
#dc1 z det]m9$ by ! ,secret>y (         
,education4  7#b7 ,c]tifi$ tea*]s ,9 !  
case ( an eligible tea*] :o is c]tifi$  
by ! ,national ,bo>d = ,pr(essional     
,tea*+ ,/&>ds = ! eligible academic ye>1
 ! applicable am\nt is #a1jjj4  7#c7    
,c]tifi$ tea*]s 9 s*ools 9 rural areas  
or s*ools ) high pov]ty ,9 ! case ( an  
eligible tea*] describ$ 9 bo? p>agraphs 

7#a7 & 7#b71 ! applicable am\nt is      
#b1jjj4  7c7 ,eligible tea*] ,= purposes
 ( ?is section1 ! t]m eligible tea*]    
means1 = any eligible academic ye>1 an  
individual :o is a k9d]g>t5 ?r\gh grade 
#ab classroom tea*] or in/ructor 9 a    
public k9d]g>t5 or a public elem5t>y or 
second>y s*ool on a full-"t basis = su* 
eligible academic ye>4  7d7 ,additional 
def9itions ,= purposes ( ?is section--  
7#a7 ,elem5t>y & second>y s*ools ,! t]ms
 elem5t>y s*ool & second>y s*ool h !    
respective mean+s giv5 su* t]ms by      
section #iaja ( ! ,elem5t>y & ,second>y 
,education ,act ( #aife4  7#b7 ,eligible
 academic ye> ,! t]m eligible academic  
ye> means any academic ye> end+ 9 a     
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjad4  4  7b7 ,con=m+ am5dm5ts  7#a7   
,p>agraph 7#b7 ( section #acbd7;b7 (    
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by ins]t+ 1 #cf;,c aft] #cf;,b4  7#b7  
,! table ( sections = subp>t ,c ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 

by ins]t+ aft] ! item relat+ to section 
#cf;,b ! foll[+ new item3  ,sec4 #cf;,c4
 ,tax cr$it = individuals tea*+ 9       
elem5t>y & second>y s*ools locat$ 9 high
 pov]ty or rural areas & c]tifi$ tea*]s4
  4  7c7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to       
academic ye>s end+ 9 taxable ye>s beg9n+
 aft] ,decemb] #ca1 #bjad4