,,ii  #aad? ,,congress  #a/ ,session    
,s4 #ach  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,janu>y #h1 #bjae,mr4  
,wyd5 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 ( #bjae or ! ,i   
,tea* ,act ( #bjae4  #b4 ,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   
#bjae4  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 #bjae4