United States · Bill · S
S. 438 (113th)
Tax Credit for Early Educators Act of 2013
Introduced
4 March 2013
Last action
4 March 2013 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Begich, Mark [D-AK]
Subjects
Taxation, Education
Source updated
12 August 2025
Summary
Tax Credit for Early Educators Act of 2013 - Amends the Internal Revenue Code to: (1) allow an individual taxpayer who is employed in a position involving regular contact with students in an early childhood school or education program and whose position involves the formulation or implementation of educational programs for such school or program a $3,000 tax credit, adjusted for inflation after 2013; (2) extend until 2018 the tax deduction for certain expenses of eligible educators (currently, elementary and secondary school teachers) and expand the definition of "eligible educators" to include teachers, instructors, counselors, or aides in a preschool or early childhood program; and (3) eliminate the income-based reduction in the tax credit for employer-provided dependent care services (thus allowing a full 35% tax credit for employment-related expenses incurred for the care of a dependent).
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
4 March 2013
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
4 March 2013
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 4 March 2013 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 4 March 2013
Introduced in Senate (PDF)
Introduced in Senate · EN · 4 March 2013
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Introduced in Senate
summary · EN · 4 March 2013
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Begich, Mark [D-AK] · D · Sponsor
- · ssfi00 · Standing
Related records
- related to → Teacher Tax Deduction Enhancement Act of 2013
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/senate-bill/438
- Open data entity: https://api.congress.gov/v3/bill/113/s/438
- us · 113-s-438 · source updated 12 August 2025