To amend the Internal Revenue Code of 1986 to provide a tax credit for professional school personnel in grades kindergarten through grade 12 and to amend title II of the Social Security Act to replace the 60-month period of employment requirement for application of the Government pension offset exemption with the rule that last applied before section 418 of the Social Security Protection Act of 2004 was enacted.
Professional Educators Tax Relief Act of 2006 - Amends the Internal Revenue Code to allow a tax credit of up to $1,000 for certain full-time kindergarten through grade 12 (K-12) teachers or other school employees involved in the formulation or implementation of K-12 academic programs.
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to eliminate the 60-month period of employment requirement for application of the government pension offset exemption.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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