To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of certain wages of a certified master teacher, and for other purposes.

Summary

Amends the Internal Revenue Code to exclude from gross income up to 25 percent of the wages earned by a certified master teacher in certain schools identified as in need of improvement. Defines "certified master teacher" as a teacher who: (1) has at least five years teaching experience in a public elementary or secondary school; (2) is highly qualified as defined by the Elementary and Secondary Education Act of 1965; (3) has a master's degree; and (4) has advanced certification in the applicable State licensing system. Terminates such exclusion after 2013.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 2 April 2004

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• Introduced in House (PDF)

  Introduced in House · EN · 2 April 2004

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• Introduced in House

  summary · EN · 2 April 2004

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