Professional Educators Tax Relief Act of 2011

Professional Educators Tax Relief Act of 2011- Amends the Internal Revenue Code to allow employees of prekindergarten, elementary, and secondary schools a tax credit of up to $3,000 (adjusted annually for inflation after 2011). Requires such employees to hold positions involving: (1) regular contact with students; and (2) the formulation or implementation of the educational program for the school.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 955 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 955

To amend the Internal Revenue Code of 1986 to provide a tax credit for 
  professional school personnel in prekindergarten, kindergarten, and 
                          grades 1 through 12.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 8, 2011

   Mr. Paul introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide a tax credit for 
  professional school personnel in prekindergarten, kindergarten, and 
                          grades 1 through 12.

    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 ``Professional Educators Tax Relief 
Act of 2011''.

SEC. 2. TAX CREDIT FOR PROFESSIONAL SCHOOL PERSONNEL IN PREKINDERGARTEN 
              THROUGH GRADE 12.

    (a) In General.--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:

``SEC. 25E. PROFESSIONAL SCHOOL PERSONNEL IN PREKINDERGARTEN THROUGH 
              GRADE 12.

    ``(a) Allowance of Credit.--In the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed by this 
chapter for the taxable year an amount equal to $3,000.
    ``(b) Eligible Individual.--For purposes of this section--
            ``(1) In general.--The term `eligible individual' means any 
        individual--
                    ``(A) who is employed in a position which involves 
                regular contact with students in a school, and
                    ``(B) whose position involves the formulation or 
                implementation of the educational program for such 
                school.
            ``(2) School.--The term `school' means any school which 
        provides prekindergarten education, elementary education, or 
        secondary education, as determined under State law.
    ``(c) Cost-of-Living Adjustment.--
            ``(1) In general.--In the case of any taxable year 
        beginning in a calendar year after 2011, the $3,000 amount 
        contained in subsection (a) shall be increased by an amount 
        equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, by substituting `calendar year 
                2010' for `calendar year 1992' in subparagraph (B) 
                thereof.
            ``(2) Rounding.--If any increase determined under paragraph 
        (1) is not a multiple of $10, such increase shall be increased 
        to the next highest multiple of $10.''.
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25D the following new 
item:

``Sec. 25E. Professional school personnel in grades K-12.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2010.
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