Bill113th Congress

S. 438

Tax Credit for Early Educators Act of 2013

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Introduced
Mar 4, 2013
Origin Chamber
Senate
Policy Area
Taxation
Latest Action
Mar 4, 2013

Sponsor

Sen. Begich, Mark [D-AK]

Democrat·AK
Bioguide ID: B001265
First Name: Mark
Last Name: Begich
By Request: N
0
Cosponsors
1
Committees
2
Actions
0
Amendments
1
Related Bills
6
Subjects
1
Summaries
3
Titles
1
Text Versions

Bill Details

Update Date
Nov 15, 2019
Origin Chamber
Senate
Bill Type
S
Bill Number
438
Congress
113
Introduced Date
Mar 4, 2013
Policy Area
Taxation
Is Law
No
Mar 4, 2013IntroReferral

Read twice and referred to the Committee on Finance.

Source: Senate

Mar 4, 2013IntroReferral10000

Introduced in Senate

Source: Library of Congress

Introduced in Senate· Mar 4, 20130

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).  

Finance Committee

Senate· Standing
Child care and developmentElementary and secondary educationIncome tax creditsIncome tax deductionsPreschool educationTeaching, teachers, curricula

Introduced in Senate

Mar 4, 2013

Tax Credit for Early Educators Act of 2013 — Informed