Sec. 616. Credits for teachers of English language learners
630 words·~3 min read·
/bill/113/hr/3163/ih/section-616·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting after section 25D the following new section: In the case of an eligible teacher, there shall be allowed a credit against the tax imposed by this chapter for the taxable year an amount equal to— $1,500, for each of the first 5 taxable years for which the taxpayer is allowed a credit under this section; and $1,000, for any other taxable year.
No credit shall be allowed under this section with respect to a taxpayer for any taxable year after the 10th taxable year for which such taxpayer is allowed a credit under this section. For purposes of this section— Except as provided in paragraph (2), the term eligible teacher means, with respect to a taxable year, any individual who is— a full-time teacher of English as a second language or bilingual instruction for the academic year ending in such taxable year, or an eligible part-time teacher of English as a second language or bilingual instruction for the academic year ending in such taxable year.
The term eligible part-time teacher means, with respect to a taxable year, an individual who teaches at least 20 hours per week during the academic year ending in such taxable year. Such term does not include any individual who is a full-time teacher of English as a second language during such academic year. In the case of an eligible part-time teacher, subsection
(a)shall be applied by substituting $375 for $750 and by substituting $250 for $500 . . The table of sections for such subpart is amended by inserting after the item relating to section 25D the following new item: Sec. 25E. Teachers of English language learners. . Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to additional itemized deductions for individuals) is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section: In the case of an individual, there shall be allowed a deduction for eligible teacher certification expenses paid or incurred by the taxpayer for the taxable year. The term eligible teacher certification expenses — means the tuition and fees required for the enrollment or attendance of the taxpayer at an eligible educational institution (as defined in section 25A) for a course which is required for certification or licensure of such individual as qualified to provide English as a second language or bilingual instruction to elementary or secondary school students who are limited English proficient (as defined in section 9901 of the Elementary and Secondary Education Act of 1965); and shall not include any amounts that are— used for a course that is part of the individual’s degree program; or funded by another person or any governmental entity. No deduction shall be allowed under this section for any expense for which a deduction or credit is allowed under any other provision of this chapter. This section shall not apply to expenses paid or incurred after December 31, 2018. . Subsection
(a)of section 62 of such Code is amended by inserting after paragraph
(21)the following new paragraph: The deduction allowed by section 224. . The table of sections for part VII of subchapter B of chapter 1 of such Code is amended by striking the last item and inserting the following new item: Sec. 224. Certification expenses for teachers of English language learners. . Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury shall promulgate regulations implementing the provisions of this section. The amendments made by this section shall apply to taxable years beginning after December 31, 2013.