119-hr1611

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1611 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 1611

To amend the Internal Revenue Code of 1986 to provide a refundable tax 
credit for certain teachers as a supplement to State efforts to provide 
 teachers with a livable wage, and for other purposes.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 February 26, 2025

 Mrs. Hayes (for herself, Mr. Larson of Connecticut, Mr. Takano, Ms. 
 Scanlon, Mrs. McBath, Ms. McCollum, Ms. Titus, Mrs. Cherfilus-
McCormick, Mrs. McIver, Mr. Johnson of Georgia, Ms. Tlaib, Ms. Elfreth, 
Ms. Ansari, Ms. Bynum, Ms. McClellan, Ms. Norton, Ms. Garcia of Texas, 
Ms. Tokuda, Mr. Latimer, Mr. Fields, Mr. Whitesides, Ms. Ocasio-Cortez, 
Mr. Bishop, Mr. McGarvey, and Mr. Pocan) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addition 
 to the Committee on Education and Workforce, 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 amend the Internal Revenue Code of 1986 to provide a refundable tax 
credit for certain teachers as a supplement to State efforts to provide 
 teachers with a livable wage, and for other purposes.

 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 ``Respect, Advancement, and Increasing 
Support for Educators Act of 2025'' or the ``RAISE Act of 2025''.

SEC. 2. REFUNDABLE TEACHER TAX CREDIT.

    (a) Allowance of Tax Credit.--

    (1) In general.--Subpart C of part IV of subchapter A of 
 chapter 1 of the Internal Revenue Code of 1986 is amended by 
 inserting after 

section 36B the following new section:

``

SEC. 36C. TEACHER TAX CREDIT.

 ``

    (a) Credit Allowed.--In the case of an individual who is an 
eligible educator during school years ending with or within the taxable 
year, there shall be allowed as a credit against the tax imposed by 
this chapter an amount equal to the sum of--
 ``

    (1) $1,000, plus
 ``

    (2) in the case of an eligible educator who is employed 
 at a qualifying school, the applicable amount.
 ``

    (b) Applicable Amount.--For purposes of subsection

    (a) , the 
applicable amount is the amount which bears the same ratio (not to 
exceed one) to $14,000 ($9,000, in the case of any early childhood 
educator without a bachelor's degree) as--
 ``

    (1) the number of percentage points by which the student 
 poverty ratio for such qualifying school exceeds 39 percent, 
 bears to
 ``

    (2) 36 percentage points.
 ``
            (c) Eligible Educator.--For purposes of this section--
 ``

    (1) In general.--The term `eligible educator' means--
 ``
        (A) any elementary or secondary teacher, and
 ``
        (B) any early childhood educator.
 ``

    (2) Elementary or secondary teacher.--
 ``
        (A) In general.--The term `elementary or 
 secondary teacher' means an individual who--
 ``
            (i) is a teacher of record who provides 
 direct classroom teaching (or classroom-type 
 teaching in a nonclassroom setting) in a public 
 elementary school or a public secondary school 
 for not less than 75 percent of the normal or 
 statutory number of hours of work for a full-
 time teacher over a complete school year (as 
 determined by the State in which the school is 
 located),
 ``
            (ii) meets the applicable requirements 
 for State certification and licensure in the 
 State in which such school is located in the 
 subject area in which the individual is the 
 teacher of record, and
 ``
            (iii) has met the requirements of clauses
            (i) and
            (ii) for a period of not less than 1 
 year before the first day of the taxable year.
 ``
        (B) Teacher of record.--For purposes of 
 subparagraph
        (A) , the term `teacher of record' means a 
 teacher who has been assigned the responsibility for 
 specified pupils' learning in a grade, subject, or 
 course as reflected on the school's official record of 
 attendance.
 ``

    (3) Early childhood educator.--The term `early childhood 
 educator' means an individual who--
 ``
        (A) has a Child Development Associate credential 
 (or an equivalent credential), or has an associate's 
 degree or higher,
 ``
        (B) meets the applicable requirements for State 
 certification, licensure, or permitting under State law 
 for early childhood education,
 ``
            (C) has primary responsibility for the learning 
 and development of children in an early childhood 
 education program (as defined in 

section 103 of the 
 Higher Education Act of 1965 (20 U.S.C. 1003)) for not 
 less than 75 percent of the normal or statutory number 
 of hours of work for a full-time teacher over a 
 complete program year, as determined by the Secretary 
 of Health and Human Services, and
 ``
            (D) has met the requirements of subparagraphs
        (A) ,
        (B) , and
            (C) for a period of not less than 1 year 
 before the first day of the taxable year.
 ``
            (d) Qualifying School.--
 ``

    (1) In general.--The term `qualifying school' means, with 
 respect to any school year--
 ``
        (A) a public elementary school or a public 
 secondary school that--
 ``
            (i) is served by 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 1965 
 (20 U.S.C. 6311 et seq.), or
 ``
            (ii) is served by an educational service 
 agency, or a location operated by an 
 educational service agency, that is eligible, 
 for the year in which the determination is 
 made, for assistance under part A of title I of 
 the Elementary and Secondary Education Act of 
 1965 (20 U.S.C. 6311 et seq.),
 ``
        (B) an elementary school or secondary school that 
 is funded by the Bureau of Indian Education, or
 ``
            (C) an early childhood education program (as 
 defined in 

section 103 of the Higher Education Act of 
 1965 (20 U.S.C. 1003)) that serves children who 
 receive, or are eligible for, services for which 
 financial assistance is provided in accordance with the 
 Child Care and Development Block Grant of 1990 (42 
 U.S.C. 9857 et seq.) or the child and adult care food 
 program established under 

section 17 of the Richard B. 
 Russell National School Lunch Act (42 U.S.C. 1766).
 ``

    (2) ESEA 

=== definitions. ===
-For purposes of this subsection, 
 the terms `educational service agency', `elementary school', 
 `local educational agency', `secondary school', and `State 
 educational agency' have the meanings given such terms in 
 

section 8101 of the Elementary and Secondary Education Act of 
 1965 (20 U.S.C. 7801).
 ``

    (e) Student Poverty Ratio.--
 ``

    (1) In general.--The term `student poverty ratio' means--
 ``
        (A) with respect to any qualifying school 
 described in subparagraph
        (A) or
        (B) of subsection
            (d) (1) , the ratio (expressed as a percentage) of--
 ``
            (i) the total number of children served 
 at such qualifying school meeting at least one 
 measure of poverty described in 

section 1113

    (a)

    (5) of the Elementary and Secondary 
 Education Act of 1965 (20 U.S.C. 6313

    (a)

    (5) ), 
 to
 ``
            (ii) the total number of children served 
 at such qualifying school, and
 ``
        (B) with respect to any qualifying school 
 described in subsection
            (d) (1)
            (C) , the ratio (expressed 
 as a percentage) of--
 ``
            (i) the total number of children 
 attending such qualifying school who are 
 eligible for services under the Child Care and 
 Development Block Grant of 1990 (42 U.S.C. 9857 
 et seq.) or for the child and adult care food 
 program established under 

section 17 of the 
 Richard B. Russell National School Lunch Act 
 (42 U.S.C. 1766), to
 ``
            (ii) the total number of children 
 attending such qualifying school.
 ``

    (2) Determination of ratio.--In determining the student 
 poverty ratio with respect to a qualifying school under 
 paragraph

    (1)
        (A) , 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 1965 (20 U.S.C. 6311 et seq.) with 
 respect to the qualifying school.
 ``

    (f) Inflation Adjustment.--
 ``

    (1) In general.--In the case of any taxable year 
 beginning after 2026, each of the dollar amounts in subsections

    (a) and

    (b) 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, determined by substituting in 
 subparagraph
        (A)
            (ii) thereof `calendar year 2025' for 
 `calendar year 2016'.
 ``

    (2) Rounding.--If any increase determined under paragraph

    (1) is not a multiple of $50, such increase shall be rounded to 
 the nearest multiple of $50.''.

    (2) Conforming amendments.--
        (A) The table of sections for subpart C of part IV 
 of subchapter A of chapter 1 of the Internal Revenue 
 Code of 1986 is amended by inserting after the item 
 relating to 

section 36B the following new item:

``

Sec. 36C. Teacher tax credit.''.
        (B) Section 6211

    (b)

    (4)
        (A) of such Code is amended 
 by inserting ``36C,'' after ``36B,''.
            (C) Section 1324

    (b)

    (2) of title 31, United States 
 Code, is amended by inserting ``36C,'' after ``36B,''.

    (b) Information Sharing.--

    (1) In general.--The Secretary of Education shall--
        (A) collect such information as necessary for 
 purposes of determining whether a school is a 
 qualifying school (as defined in 

section 36C of the 
 Internal Revenue Code of 1986, as added by subsection

    (a) ) and the appropriate amount of tax credit under 
 such section; and
        (B) provide such information to the Secretary of 
 the Treasury (or the Secretary's delegate).

    (2) Information for the secretary of education.--As a 
 condition of receiving Federal funds and if requested by the 
 Secretary of Education, each qualifying school shall collect 
 and submit to the Secretary of Education such information as 
 may be necessary to enable the Secretary of Education to carry 
 out paragraph

    (1) .
            (c) Supplementation of Funds.--

    (1) Elementary and secondary education.--A State 
 educational agency or local educational agency (as such terms 
 are defined in 

section 8101 of the Elementary and Secondary 
 Education Act of 1965 (20 U.S.C. 7801)) 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 36C of the Internal 
 Revenue Code of 1986. Each State educational agency and local 
 educational agency (as so defined), upon request by the 
 Secretary of the Treasury, shall demonstrate that the 
 methodology used to allocate teacher pay and teacher loan 
 forgiveness (if applicable) to qualifying schools (as defined 
 in 

section 36C
            (d) of such Code) ensures that each such school 
 receives the same State and local funds for teacher 
 compensation it would receive if the credit under such 

section 36C had not been enacted.

    (2) Early childhood education.--An agency or other entity 
 that funds, licenses, or regulates an early childhood education 
 program (as defined in 

section 103 of the Higher Education Act 
 of 1965 (20 U.S.C. 1003)) shall not reduce or adjust any 
 teacher pay or teacher loan forgiveness program, or permit such 
 a reduction or adjustment in the early childhood education 
 program, due to the eligibility of teachers within the 
 jurisdiction of such agency for the tax credit under 

section 36C of the Internal Revenue Code of 1986. Each such agency or 
 entity, upon request by the Secretary of the Treasury, shall 
 demonstrate that the methodology used to allocate teacher pay 
 and teacher loan forgiveness (if applicable) to such early 
 childhood education programs ensures that each such program 
 receives the same State and local funds for teacher 
 compensation it would receive if the credit under such 

section 36C had not been enacted.
            (d) Employer Limitations.--

    (1) Prohibition of use in collective bargaining.--An 
 employer that engages in collective bargaining with employees 
 who are eligible educators, as defined in 

section 36C
            (c) of the 
 Internal Revenue Code of 1986, shall not include the amount of 
 the teacher tax credit under 

section 36C of such Code in 
 determining the amount of salary or other compensation provided 
 to any employee under the collective bargaining agreement.

    (2) Prohibition of use as punishment or retribution.--An 
 employer of an eligible educator, as defined in 

section 36C of 
 the Internal Revenue Code of 1986, shall not change the work 
 assignment or location of the eligible educator if one of the 
 primary reasons for the change is to--
        (A) prevent the eligible educator from receiving a 
 teacher tax credit under 

section 36C of such Code; or
        (B) reduce the amount of the teacher tax credit 
 that the eligible educator will receive.

    (3) Enforcement.--Notwithstanding any other provision of 
 law, the Federal Labor Relations Authority shall have the 
 authority to investigate and enforce any alleged violation of 
 this section in the same manner, and subject to the same 
 procedures, as would apply to an allegation of an unfair labor 
 practice under 

section 7118 of title 5, United States Code.

    (4) === Definition. ===
-In this subsection--
        (A) the term ``affecting commerce'' has the meaning 
 given the term in 

section 2 of the National Labor 
 Relations Act (29 U.S.C. 152);
        (B) the term ``employee'' means an employee of an 
 employer who is employed in a business of an employer 
 that affects commerce; and
            (C) the term ``employer'' means a person, including 
 a State or political subdivision of a State, engaged in 
 a business affecting commerce.

    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 3. INCREASE IN AND EXPANSION OF DEDUCTION FOR EXPENSES OF 
 ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

    (a) Increase.--

    (1) In general.--Subparagraph
            (D) of 

section 62

    (a)

    (2) of 
 the Internal Revenue Code of 1986 is amended by striking 
 ``$250'' and inserting ``$500''.

    (2) Inflation adjustment.--

Section 62
            (d) (3) of such Code is 
 amended--
        (A) by striking ``2015'' and inserting ``2026'';
        (B) by striking ``the $250 amount'' and inserting 
 ``each of the dollar amounts''; and
            (C) by striking ``2014'' in subparagraph
        (B) thereof and inserting ``2025''.

    (b) Expansion to Early Childhood Educators.--

Section 62
            (d) (1)
        (A) of 
the Internal Revenue Code of 1986 is amended--

    (1) by striking ``who is a kindergarten'' and inserting 
 ``who is--
 ``
            (i) a kindergarten'';

    (2) by striking the period at the end and inserting ``, 
 or''; and

    (3) by adding at the end the following new subparagraph:
 ``
            (ii) an early childhood educator (as 
 defined in 

section 200 of the Higher Education 
 Act of 1965 (20 U.S.C. 1021)) in an early 
 childhood education program (as defined in 
 

section 103 of such Act (20 U.S.C. 1003)) for 
 at least 1,020 hours during a year.''.
            (c) 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 Act.

SEC. 4. MANDATORY FUNDING TO SUPPORT LOCAL EDUCATIONAL AGENCIES THAT 
 MAINTAIN OR INCREASE TEACHER SALARIES.

 

Section 2003 of the Elementary and Secondary Education Act of 1965 
(20 U.S.C. 6603) is amended--

    (1) in the section heading, by striking ``authorization of 
 appropriations'' and inserting ``funding''; and

    (2) by striking subsection

    (a) and inserting the following:
 ``

    (a) Appropriations for Part A.--
 ``

    (1) In general.--There are authorized to be appropriated, 
 and there are appropriated, out of any funds not otherwise 
 appropriated--
 ``
        (A) for fiscal year 2026, $5,200,000,000 to carry 
 out part A; and
 ``
        (B) for fiscal year 2027 and each succeeding 
 fiscal year, the amount appropriated under this 
 paragraph for the preceding year, 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 year.
 ``

    (2) Reservation for teacher salary incentive grants.--
 ``
        (A) === Definitions. ===
-In this paragraph:
 ``
            (i) Eligible local educational agency.--
 The term `eligible local educational agency' 
 means a local educational agency that, for the 
 preceding school year, maintained or increased 
 the salary schedule for all teachers employed 
 by the local educational agency.
 ``
            (ii) Teacher salary incentive 
 reservation.--The term `teacher salary 
 incentive reservation' means, for each fiscal 
 year, the amount that is 20 percent of the 
 amount by which the funds appropriated under 
 paragraph

    (1) for the fiscal year exceeds 
 $2,200,000,000.
 ``
        (B) In general.--For each fiscal year for which 
 the total amount appropriated under paragraph

    (1) is 
 greater than $2,200,000,000, the Secretary shall, after 
 making any reservations under 

section 2101

    (a) , reserve 
 and use the teacher salary incentive reservation to 
 award grants, based on allotments under subparagraph
            (C) , to eligible local educational agencies for 
 purposes described in subparagraph
        (E) .
 ``
            (C) 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 1124
            (c) 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
            (D) .
 ``
            (D) Application.--An eligible local educational 
 agency desiring an allotment under this paragraph shall 
 submit to the Secretary an application at such time, in 
 such manner, and containing such information as the 
 Secretary may require.
 ``
        (E) Use of funds.--A local educational agency 
 receiving an allotment under subparagraph
            (C) may use 
 the allotment to carry out one or more of the 
 following:
 ``
            (i) Comprehensive teacher or school 
 leader preparation programs described 
 subsection
            (d) ,

    (e) , or

    (f) of 

section 202 of 
 the Higher Education Act of 1965.
 ``
            (ii) Support for teachers to earn 
 certifications or credentials in high-need 
 fields or advanced credentials, such as 
 certification or credentialing by the National 
 Board for Professional Teaching Standards.
 ``
            (iii) Teacher leadership programs.
 ``
            (iv) Induction or mentoring programs for 
 new teachers, principals, or other school 
 leaders.
 ``
            (v) High-quality research-based 
 professional development.
 ``
            (vi) Other activities approved by the 
 Secretary that--
 ``
            (I) promote and strengthen the 
 teaching profession;
 ``
            (II) attract, retain, and 
 diversify the educator workforce; or
 ``
            (III) advance the skills and 
 efficacy of the educator workforce.
 ``
        (F) Supplement, not supplant.--A local 
 educational agency receiving an allotment under 
 subparagraph
            (C) shall use the allotment to supplement, 
 and not supplant, any State funds or efforts to raise 
 teacher pay.''.
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