To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for education and training expenses relating to autism spectrum disorders to increase the number of teachers with such expertise.
Mr. SMITH of New Jersey (for himself and Mr. DOYLE) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for education and training expenses relating to autism spectrum disorders to increase the number of teachers with such expertise.
(a) Findings- Congress finds the following:
(1) The occurrence of autism spectrum disorders (ASD) has increased during the past decade from an estimated one in 500 to an estimated one in 150 according to data released by the Centers for Disease Control and Prevention (CDC) in February 2007. CDC classified as having ASD children whose behaviors were consistent with the DSM-IV-TR criteria for Autistic Disorder, Asperger's Disorder, and Pervasive Developmental Disorder--Not Other Otherwise Specified (PDD-NOS).
(2) Autism is a complex developmental disability that affects an individual in the areas of social interaction and communication. Because it is a spectrum disorder, it affects each individual differently and to varying degrees of severity. People with autism process and respond to information in unique ways. In some cases, aggressive or self-injurious behavior may be present.
(3) The increased number of children diagnosed with an autism spectrum disorder is a growing and urgent concern for families and educators, as our education systems struggle to respond to the needs of this population in a comprehensive manner.
(4) Factors that have a major impact on the intensity and types of education-related services for individuals with an autism spectrum disorder include the uniqueness of the ways individuals with autism process and respond to information, the variability of how autism affects each individual, the percentage of time individuals with autism are successfully taught in a regular classroom, and the communication and socialization deficits of those individuals.
(5) Children with an autism spectrum disorder who receive intensive and appropriate educational services often make very significant functional improvements.
(b) Purpose- It is the purpose of this Act to increase the number of teachers and paraprofessional teaching assistants with expertise in autism spectrum disorders by providing a refundable tax credit for qualified education expenses of such teachers and paraprofessional teaching assistants.
(c) Definition- For purposes of this Act, the term `autism spectrum disorders' has the meaning given to the term `Pervasive Developmental Disorder' by the Diagnostic and Statistical Manual of Mental Disorders, Fourth Edition, Text Revision (DSM-IV-TR).
`(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 the qualified expenses which are paid or incurred by the taxpayer during such taxable year.
`(b) Limitation- The amount allowed as a credit under subsection (a) for a taxable year shall not exceed $10,000.
`(c) Qualified Expenses- The term `qualified expenses' means--
`(1) tuition, fees, books, supplies, and equipment required for the enrollment or attendance of such individual in a course or program of study to prepare such individual to teach children or adults with an autism spectrum disorder, and
`(2) interest on a qualified education loan (as defined by section 221(d)(1)), the proceeds of which are used to for expenses described in paragraph (1).
`(d) Autism Spectrum Disorders- For purposes of this section, the term `autism spectrum disorders' has the meaning given to such term in section 2(c) of the TEACH Act of 2007.
`(e) Special Rules-
`(1) APPROVAL OF COURSES AND PROGRAMS OF STUDY- A course or program of study shall not be taken into account for purposes of subsection (c) unless such course or program is approved by the State in which such course or program is offered.
`(2) DENIAL OF DOUBLE BENEFIT- No credit or deduction shall be allowed under this chapter for any expense for which credit is allowed under this section.
`(3) COORDINATION WITH OTHER EDUCATION PROVISIONS- The total amount of qualified expenses shall be reduced by the amount of such expenses taken into account in determining any amount allowed as a credit under section 25A, excluded under section 135, 529(c)(1), or 530(d)(2), or deducted under section 222. For purposes of the preceding sentence, the amount taken into account in determining the amount excluded under section 529(c)(1) shall not include that portion of the distribution which represents a return of any contributions to the plan.
`(f) Termination- This section shall not apply to taxable years beginning after December 31, 2012.'
(b) Technical Amendment- Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting `or from section 36 of such Code' before the period at the end.
(c) Clerical Amendment- 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 striking the last item and inserting the following new items:
`Sec. 36. Education and training relating to autism spectrum disorders.
`Sec. 37. Overpayments of tax.'.
(d) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2007.
U.S. Congress - Text of H.R.2390 as Introduced in House Teacher Education for Autistic Children Act of 2007
