A bill 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% of the wages earned by a certified master teacher in certain schools identified as in need of improvement or in a Head Start program. 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 Senate (text)

  Introduced in Senate · EN · 3 May 2007

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 3 May 2007

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 3 May 2007

  Open at official source

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