To amend the Internal Revenue Code of 1986 to encourage a law enforcement presence in our schools by allowing full-time, off-duty law enforcement officials an exclusion from income for wages received for performing services in an elementary or secondary school as a substitute teacher.
Better Protecting Children in Schools Act of 2013 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, wages received by a full-time, off-duty state or local law enforcement official for providing services as a substitute teacher in an elementary or secondary school.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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