,,ii  #aafth ,,congress  #ast ,session  
,s4 #beaj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #ai1
 #bjai,mr4 ,booker 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    
refundable tax credit for certain       
teachers as a supplement to ,state      
effort to provide teachers with a       
livable wage1 and for other purposes4   
#a4 ,short title ,this ,act may be cited
 as the ,respect1 ,advancement1 and     
,increasing ,support for ,educators ,act
 or the ,,raise ,act4  #b4 ,refundable  
teacher tax credit  7a7 ,allowance of   
tax credit  7#a7 ,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 ,teacher tax credit   
7a7 ,credit allowed ,in the case of an  
individual who is an eligible educator  

during school years ending with or      
within the taxable year1 there shall be 
allowed as a credit against the tax     
imposed by this chapter an amount equal 
to the sum of--  7#a7 #ejj1 plus  7#b7  
in the case of an eligible educator who 
is employed at a qualifying school1 the 
applicable amount4  7b7 ,applicable     
amount ,for purposes of subsection 7a71 
the applicable amount is the amount     
which bears the same ratio 7not to      
exceed one7 to #i1ejj 7#g1ejj1 in the   
case of any early childhood educator    
without a bachelor's degree7 as--  7#a7 
the number of percentage points by which
 the student poverty ratio for such     
qualifying school exceeds #di percent1  
bears to  7#b7 #bf percentage points4   
7c7 ,eligible educator ,for purposes of 
this section--  7#a7 ,in general ,the   
term eligible educator means-- 7,a7 any 
elementary or secondary teacher1 and    
7,b7 any early childhood educator4  7#b7
 ,elementary or secondary teacher  7,a7 
,in general ,the term elementary or     

secondary teacher means an individual   
who--  7i7 is a teacher of record who   
provides direct classroom teaching 7or  
classroom-type teaching in a            
nonclassroom setting7 in a public       
elementary school or a public secondary 
school for not less than #ge percent of 
the normal or statutory number of hours 
of work for a full-time teacher over a  
complete school year 7as determined by  
the ,state in which the school is       
located71  7ii7 meets applicable ,state 
certification and licensure             
requirements1 including any requirements
 for certification obtained through     
alternative routes to certification1 in 
the ,state in which such school is      
located in the subject area in which the
 individual is the teacher of record1   
and  7iii7 has met the requirements of  
clauses 7i7 and 7ii7 for a period of not
 less than #a year before the first day 
of the taxable year4  7,b7 ,teacher of  
record ,for purposes of subparagraph    
7,a71 the term teacher of record means a

 teacher who has been assigned the      
responsibility for specified pupils'    
learning in a grade1 subject1 or course 
as reflected on the school's official   
record of attendance4  7#c7 ,early      
childhood educator ,the term early      
childhood educator means an individual  
who-- 7,a7 has--  7i7 an associate's    
degree or higher1 or  7ii7 credentials  
or a license under ,state law for early 
childhood education1  7,b7 has primary  
responsibility for the learning and     
development of children in an early     
childhood education program 7as defined 
in section #ajc of the ,higher          
,education ,act of #aife 7#bj ,u4,s4,c4 
#ajjc77 during the taxable year1 and    
7,c7 has met the requirements of        
subparagraphs 7,a7 and 7,b7 for a period
 of not less than #a year before the    
first day of the taxable year4  7d7     
,qualifying school  7#a7 ,in general    
,the term qualifying school means1 with 
respect to any school year-- 7,a7 a     
public elementary school or a public    

secondary school that--  7i7 is in the  
school district of a local educational  
agency that is eligible in such year for
 assistance pursuant to part ,a of title
 ,i of the ,elementary and ,secondary   
,education ,act of #aife 7#bj ,u4,s4,c4 
#fcaa et seq471 or  7ii7 is served by an
 educational service agency1 or a       
location operated by an educational     
service agency1 that is eligible1 for   
the year in which the determination is  
made1 for assistance under part ,a of   
title ,i of the ,elementary and         
,secondary ,education ,act of #aife 7#bj
 ,u4,s4,c4 #fcaa et seq471  7,b7 an     
elementary school or secondary school   
that is funded by the ,bureau of ,indian
 ,education and that is in the school   
district of a local educational agency  
that is eligible in such year for       
assistance pursuant to part ,a of title 
,i of the ,elementary and ,secondary    
,education ,act of #aife 7#bj ,u4,s4,c4 
#fcaa et seq471 or  7,c7 an early       
childhood education program 7as defined 

in section #ajc of the ,higher          
,education ,act of #aife 7#bj ,u4,s4,c4 
#ajjc77 that serves children who        
receive1 or are eligible for1 services  
for which financial assistance is       
provided in accordance with the ,child  
,care and ,development ,block ,grant of 
#aiij 7#db ,u4,s4,c4 #iheh et seq47 or  
the child and adult care food program   
established under section #ag of the    
,richard ,b4 ,russell ,national ,school 
,lunch ,act 7#db ,u4,s4,c4 #agff74  7#b7
 ,,esea definitions ,for purposes of    
this subsection1 the terms educational  
service agency1 elementary school1 local
 educational agency1 secondary school1  
and ,state educational agency have the  
meanings given such terms in section    
#haja of the ,elementary and ,secondary 
,education ,act of #aife 7#bj ,u4,s4,c4 
#ghja et seq474  7e7 ,student poverty   
ratio  7#a7 ,in general ,the term       
student poverty ratio means-- 7,a7 with 
respect to any qualifying school        
described in subparagraph 7,a7 or 7,b7  

of subsection 7d77#a71 the ratio        
7expressed as a percentage7 of--  7i7   
the total number of children served at  
such qualifying school meeting at least 
one measure of poverty described in     
section #aaac7;a77#e7 of the ,elementary
 and ,secondary ,education ,act of #aife
 7#bj ,u4,s4,c4 #fcac7;a77#e771 to  7ii7
 the total number of children served at 
such qualifying school1 and  7,b7 with  
respect to any qualifying school        
described in subsection 7d77#a77;,c71   
the ratio 7expressed as a percentage7   
of--  7i7 the total number of children  
attending such qualifying school who are
 eligible for the ,child ,care and      
,development ,block ,grant of #aiij 7#db
 ,u4,s4,c4 #iheh et seq47 or the child  
and adult care food program established 
under section #ag of the ,richard ,b4   
,russell ,national ,school ,lunch ,act  
7#db ,u4,s4,c4 #agff71 to  7ii7 the     
total number of children attending such 
qualifying school4  7#b7 ,determination 
of ratio ,in determining the student    

poverty ratio with respect to a         
qualifying school under paragraph       
7#a77;,a71 the ,secretary shall use the 
same measure of poverty as is used for  
purposes of determining the allocation  
of funds under part ,a of title ,i of   
the ,elementary and ,secondary          
,education ,act of #aife 7#bj ,u4,s4,c4 
#fcaa et seq47 with respect to the      
qualifying school4  7f7 ,inflation      
adjustment  7#a7 ,in general ,in the    
case of any taxable year beginning after
 #bjai1 each of the dollar amounts in   
subsections 7a7 and 7b7 shall be        
increased by an amount equal to--  7,a7 
such dollar amount1 multiplied by  7,b7 
the cost-of-living adjustment determined
 under section #a7;f77#c7 for the       
calendar year in which the taxable year 
begins1 determined by substituting in   
subparagraph 7,a77ii7 thereof calendar  
year #bjah for calendar year #bjaf4     
7#b7 ,rounding ,if any increase         
determined under paragraph 7#a7 is not a
 multiple of #ej1 such increase shall be

 rounded to the nearest multiple of #ej4
  4  7#b7 ,conforming amendments  7,a7  
,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      
,teacher tax credit4  4  7,b7 ,section  
#fbaa7;b77#d77;,a7 of such ,code is     
amended by inserting #cf;,c1 after      
#cf;,b14  7,c7 ,section #acbd7;b77#b7 of
 title #ca1 ,united ,states ,code1 is   
amended by inserting #cf;,c1 after      
#cf;,b14  7b7 ,information sharing ,the 
,secretary of ,education shall provide  
such information as necessary to the    
,secretary of the ,treasury 7or the     
,secretary's delegate7 for purposes of  
determining whether a school is a       
qualifying school 7as defined in section
 #cf;,c of the ,internal ,revenue ,code 
of #aihf1 as added by subsection 7a774  
7c7 ,supplementation of ,state and local
 educational funds ,a ,state educational

 agency or local educational agency 7as 
such terms are defined in section #haja 
of the ,elementary and ,secondary       
,education ,act of #aife 7#bj ,u4,s4,c4 
#ghja et seq477 shall not reduce or     
adjust any teacher pay or teacher loan  
forgiveness program due to the          
eligibility of teachers within the      
jurisdiction of such agency for the tax 
credit under section #cf;,c of the      
,internal ,revenue ,code of #aihf4 ,each
 ,state educational agency and local    
educational agency 7as so defined71 upon
 request by the ,secretary of the       
,treasury1 shall demonstrate that the   
methodology used to allocate teacher pay
 and teacher loan forgiveness 7if       
applicable7 to qualifying schools 7as   
defined in section #cf;,c7d7 of such    
,code7 ensures that each such school    
receives the same ,state and local funds
 for teacher compensation it would      
receive if the credit under such section
 #cf;,c had not been enacted4  7d7      
,employer limitations  7#a7 ,prohibition

 of use in collective bargaining ,an    
employer that engages in collective     
bargaining with employees who are       
eligible educators1 as defined in       
section #cf;,c7c7 of the ,internal      
,revenue ,code of #aihf1 shall not      
include the amount of the teacher tax   
credit under section #cf;,c of such     
,code in determining the amount of      
salary or other compensation provided to
 any employee under the collective      
bargaining agreement4  7#b7 ,prohibition
 of use as punishment or retribution ,an
 employer of an eligible educator1 as   
defined in section #cf;,c of the        
,internal ,revenue ,code of #aihf1 shall
 not change the work assignment or      
location of the eligible educator if one
 of the primary reasons for the change  
is to--  7,a7 prevent the eligible      
educator from receiving a teacher tax   
credit under section #cf;,c of such     
,code2 or  7,b7 reduce the amount of the
 teacher tax credit that the eligible   
educator will receive4  7#c7            

,enforcement ,notwithstanding any other 
provision of law1 the ,federal ,labor   
,relations ,authority shall have the    
authority to investigate and enforce any
 alleged violation of this section in   
the same manner1 and subject to the same
 procedures1 as would apply to an       
allegation of an unfair labor practice  
under section #gaah of title #e1 ,united
 ,states ,code4  7#d7 ,definition ,in   
this subsection-- 7,a7 the term         
affecting commerce has the meaning given
 the term in section #b of the ,national
 ,labor ,relations ,act 7#bi ,u4,s4,c4  
#aeb72  7,b7 the term employee means an 
employee of an employer who is employed 
in a business of an employer that       
affects commerce2 and  7,c7 the term    
employer means a person1 including a    
,state or political subdivision of a    
,state1 engaged in a business affecting 
commerce4  7e7 ,effective date ,the     
amendments made by this section shall   
apply to taxable years beginning after  
the date of the enactment of this ,act4 

#c4 ,increase in and expansion of       
deduction for expenses of elementary and
 secondary school teachers  7a7         
,increase  7#a7 ,in general             
,subparagraph 7,d7 of section           
#fb7;a77#b7 of the ,internal ,revenue   
,code of #aihf is amended by striking   
#bej and inserting #ejj4  7#b7          
,inflation adjustment ,section          
#fb7;d77#c7 of such ,code is amended--  
7,a7 by striking #bjae and inserting    
#bjai2  7,b7 by striking the #bej amount
 and inserting each of the dollar       
amounts2 and  7,c7 by striking #bjad in 
subparagraph 7,b7 thereof and inserting 
#bjah4  7b7 ,expansion to early         
childhood educators ,section #fb7;d77#a7
 of the ,internal ,revenue ,code of     
#aihf is amended--  7#a7 by striking who
 is a kindergarten and inserting who    
is-- 7,a7 a kindergarten  2  7#b7 by    
striking the period at the end and      
inserting 1 and2 and  7#c7 by adding at 
the end the following new subparagraph3 
7,b7 an early childhood educator 7as    

defined in section #bjj of the ,higher  
,education ,act of #aife 7#bj ,u4,s4,c4 
#ajba77 in an early childhood education 
program 7as defined in section #ajc of  
such ,act 7#bj ,u4,s4,c4 #ajjc77 for at 
least #a1jbj hours during a year4  4    
7c7 ,effective date ,the amendments made
 by this section shall apply to amounts 
paid or incurred in taxable years       
beginning after the date of the         
enactment of this ,act4  #d4 ,mandatory 
funding to support local educational    
agencies that maintain or increase      
teacher salaries ,section #bjjc of the  
,elementary and ,secondary ,education   
,act of #aife 7#bj ,u4,s4,c4 #ffjc7 is  
amended-- 7#a7 in the section heading1  
by striking ,authorization of           
appropriations and inserting ,funding2  
and  7#b7 by striking subsection 7a7 and
 inserting the following3  7a7          
,appropriations for part ,a  7#a7 ,in   
general ,there are authorized to be     
appropriated1 and there are             
appropriated1 out of any funds not      

otherwise appropriated--  7,a7 for      
fiscal year #bjbj1 #c1bjj1jjj1jjj to    
carry out part ,a2 and  7,b7 for fiscal 
year #bjba and each succeeding fiscal   
year1 the amount appropriated under this
 paragraph for the preceding year1      
increased by a percentage equal to the  
annual percentage increase in the       
,consumer ,price ,index for ,all ,urban 
,consumers published by the ,department 
of ,labor for the most recent calendar  
year4  7#b7 ,reservation for teacher    
salary incentive grants  7,a7           
,definitions ,in this paragraph3 7i7    
,eligible local educational agency ,the 
term eligible local educational agency  
means a local educational agency that1  
for the preceding school year1          
maintained or increased the salary      
schedule for all teachers employed by   
the local educational agency4  7ii7     
,teacher salary incentive reservation   
,the term teacher salary incentive      
reservation means1 for each fiscal year1
 the amount that is #bj percent of the  

amount by which the funds appropriated  
under paragraph 7#a7 for the fiscal year
 exceeds #b1bjj1jjj1jjj4  7,b7 ,in      
general ,for each fiscal year for which 
the total amount appropriated under     
paragraph 7#a7 is greater than          
#b1bjj1jjj1jjj1 the ,secretary shall1   
after making any reservations under     
section #baja7;a71 reserve and use the  
teacher salary incentive reservation to 
award grants1 based on allotments under 
subparagraph 7,c71 to eligible local    
educational agencies for purposes       
described in subparagraph 7,e74  7,c7   
,allotments ,an allotment under this    
subparagraph for a fiscal year to an    
eligible local educational agency shall 
bear the same relationship to the       
teacher salary incentive reservation as 
the number of children counted under    
section #aabd7;c7 who are served by the 
local educational agency bears to the   
total number of such children counted   
under such section served by all        
eligible local educational agencies that

 submitted an application under         
subparagraph 7,d74  7,d7 ,application   
,an eligible local educational agency   
desiring an allotment under this        
paragraph shall submit to the ,secretary
 an application at such time1 in such   
manner1 and containing such information 
as the ,secretary may require4  7,e7    
,use of funds ,a local educational      
agency receiving an allotment under     
subparagraph 7,c7 may use the allotment 
for any program or activity described in
 section #bajc7;b7 that the local       
educational agency selects4  7,f7       
,supplement1 not supplant ,a local      
educational agency receiving an         
allotment under subparagraph 7,c7 shall 
use the allotment to supplement1 and not
 supplant1 any ,state funds or efforts  
to raise teacher pay4  4