At-Risk Youth Protection Act of 2007 - Authorizes the Secretary of Education to make grants to states for subgrants to alternative public schools or programs that serve the needs of students at risk of educational failure. Requires subgrantees to require their secondary school students to perform at least 100 hours of community service each school year and receive training or counseling on conflict resolution as a prerequisite to performing such service.
Amends the Internal Revenue Code to provide a tax deduction to a business of: (1) $750 per 100 hours of community service provided by such a student through such business during the taxable year; and (2) $2,000 for each graduate of such alternative school or program who completes one year of employment with such business.
[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1184 Introduced in House (IH)]
110th CONGRESS
1st Session
H. R. 1184
To increase community service by students at risk of education failure
and thereby reduce youth and gang violence.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 16, 2007
Ms. Watson introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on
Education and Labor, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To increase community service by students at risk of education failure
and thereby reduce youth and gang violence.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``At-Risk Youth Protection Act of
2007''.
SEC. 2. GRANTS TO REDUCE YOUTH AND GANG VIOLENCE.
(a) Grants to SEAs.--
(1) In general.--The Secretary of Education may make grants
to State educational agencies for the purpose of making
subgrants to alternative schools or programs that agree to
implement a community service requirement and thereby reduce
youth and gang violence.
(2) Application.--To seek a grant under this section, a
State educational agency shall submit an application to the
Secretary at such time, in such manner, and containing such
information as the Secretary may require.
(b) Subgrants to Alternative Schools or Programs.--
(1) In general.--A State educational agency receiving a
grant under this section shall use the grant to make subgrants
to alternative schools or programs that agree to require each
secondary school student enrolled in the school or program--
(A) to perform not less than 100 hours of community
service each school year; and
(B) to receive training or counseling on conflict
resolution as a prerequisite to performing such
community service.
(2) Application.--To seek a subgrant under this section, an
alternative school or program shall submit an application to
the State educational agency at such time, in such manner, and
containing such information as the Secretary may require.
(c) Definitions.--In this section:
(1) The term ``alternative school or program'' means a
public school or program designed to address student needs that
typically cannot be met in regular schools because the student
is at risk of education failure (as indicated by poor grades,
truancy, disruptive behavior, pregnancy, or similar factors
associated with temporary or permanent withdrawal from school).
(2) The term ``community service'' means a method of
service learning--
(A) under which the student involved learns and
develops through active participation in thoughtfully
organized and adult-supervised service that--
(i) is conducted in, and meets the needs
of, a community;
(ii) is coordinated with the student's
alternative school or program, and with the
community; and
(iii) helps foster civic responsibility;
and
(B) that--
(i) is integrated into and enhances the
academic curriculum of the student, or the
educational components of the community service
program in which the student is enrolled; and
(ii) provides structured time for the
student to reflect on the service experience.
(3) The term ``institution of higher education'' has the
meaning given to that term in section 101 of the Higher
Education Act of 1965 (20 U.S.C. 1001).
(4) The term ``secondary school'' has the meaning given to
that term in section 9101 of the Elementary and Secondary
Education Act of 1965 (20 U.S.C. 7801).
(5) The term ``Secretary'' means the Secretary of
Education.
(6) The term ``State educational agency'' has the meaning
given to that term in section 9101 of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7801).
SEC. 3. COMMUNITY SERVICE DEDUCTION.
(a) In General.--Part VI of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to itemized deductions for
individuals and corporations) is amended by inserting after section 181
the following new section:
``SEC. 182. COMMUNITY SERVICE DEDUCTION.
``(a) Allowance of Deduction.--In the case of a business, there
shall be allowed as a deduction an amount determined in accordance with
subsection (b).
``(b) Amount of Deduction.--In the case of a business, the amount
determined under this subsection, with respect to a taxable year, is
the sum of--
``(1) $750 per 100 hours of community service completed by
a qualified student through such business during such taxable
year, plus
``(2) $2,000 per qualified employee employed through such
business.
``(c) Dollar Limitation.--In the case of a business, the amount
determined under subsection (b)(1), with respect to each qualified
student completing hours of community service through such business,
shall not exceed $1,500.
``(d) Definitions.--For purposes of this section, with respect to a
taxable year--
``(1) Qualified student.--The term `qualified student'
means a student enrolled in an alternative school or program
(as defined in section 2(c) of the At-Risk Youth Protection Act
of 2007) who performs community service through a place of
business located not more than 20 miles from the location of
the student's alternative school or program in order to comply
with such school or program's community service requirement.
``(2) Qualified employee.--With respect to a business, the
term `qualified employee' means a graduate of an alternative
school or program (as defined in section 2(c) of the At-Risk
Youth Protection Act of 2007) who completes 1 year of
employment through such business during such taxable year.
``(3) Community service.--The term `community service' has
the meaning given to such term in section 2(c) of the At-Risk
Youth Protection Act of 2007.
``(e) Regulations.--The Secretary shall prescribe such regulations
as may be necessary or appropriate to carry out the purposes of this
section and to ensure that the community service completed by a
qualified student through a business that is allowed a deduction under
subsection (a) meets the requirements described in section 2(c) of the
At-Risk Youth Protection Act of 2007.''.
(b) Clerical Amendment.--The table of sections for part VI of
subchapter B of chapter 1 of such Code is amended by inserting after
the item relating to section 181 the following new item:
``Sec. 182. Community service deduction.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2007.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Healthy Families and Communities.
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