,,ii  #aadth ,,congress  #ast ,session  
,s4 #ach  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,january #h1        
#bjae,mr4 ,wyden 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 #bjae or the ,i ,teach
 ,act of #bjae4  #b4 ,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 #bjae4  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 #bjae4