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.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1546 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 1546
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.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 12, 2013
Mr. Tiberi (for himself and Mr. Kind) introduced the following bill;
which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Better Protecting Children in
Schools Act of 2013''.
SEC. 2. FINDINGS AND PURPOSES.
(a) Findings.--Congress finds the following:
(1) Off-duty law enforcement officials work in a number of
part-time employment capacities where they can earn a higher
level of income than they would by substitute teaching at an
elementary or secondary school.
(2) Law enforcement officials act as deterrents to criminal
behavior as well as first responders in the case of criminal
activity.
(3) Past Congresses have worked to increase the number of
law enforcement officials in elementary and secondary schools
to protect students from possible violent attacks through
programs such as grants for school resource officers.
(4) Providing full-time, on-duty law enforcement officials
has proven to be costly to school districts.
(5) On any given day in the United States, more than
270,000 classes are taught by substitute teachers and many
States have reported a shortage of substitute teachers,
including the State of Ohio.
(6) Substitute teaching requirements vary by State and by
school district.
(b) Purposes.--It is the purpose of this Act to--
(1) incentivize off-duty law enforcement officials to
choose to substitute teach in elementary and secondary schools
(within the confines of State and local substitute teaching
requirements) by reducing the difference between the
compensation a law enforcement official earns from other part-
time employment and the compensation a law enforcement official
earns from substitute teaching;
(2) create a deterrent for criminal behavior in schools as
well as a first response to assist school administrators and
teachers in an instance where criminal activity occurs at a
school;
(3) build on the work of past Congresses to increase the
number of law enforcement officials in elementary and secondary
schools to protect students from possible violent attacks;
(4) provide school districts with an additional cost-
effective tool, which is not a mandate, to have more law
enforcement officials in their schools;
(5) provide an additional source of substitute teachers
which may assist with the shortage that many States are facing;
and
(6) only allow law enforcement officials who meet State and
local substitute teaching requirements to substitute teach.
SEC. 3. EXCLUSION FOR SUBSTITUTE TEACHING WAGES RECEIVED BY FULL-TIME,
OFF-DUTY STATE OR LOCAL LAW ENFORCEMENT OFFICIALS.
(a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to items specifically excluded
from gross income) is amended by inserting after section 139D the
following new section:
``SEC. 139E. SUBSTITUTE TEACHING WAGES RECEIVED BY FULL-TIME, OFF-DUTY
STATE OR LOCAL LAW ENFORCEMENT OFFICIALS.
``(a) General Rule.--In the case of a full-time, off-duty State or
local law enforcement official, gross income shall not include wages
received by such official for providing services as a substitute
teacher in an elementary or secondary school.
``(b) Definitions.--For purposes of this section--
``(1) Full-time, off-duty state or local law enforcement
official.--The term `full-time, off-duty State or local law
enforcement official' means any police officer (including a
highway patrolman, sheriff, or sheriff's deputy) employed by a
State (or the District of Columbia), or a political subdivision
thereof, on a full-time basis with the power to arrest and who
is not acting within their official employment by the State or
political subdivision.
``(2) Elementary or secondary school.--The term `elementary
or secondary school' means any school which provides elementary
education or secondary education (kindergarten through grade
12), as determined under State law.''.
(b) Clerical Amendment.--The table of sections for such part III is
amended by inserting after the item relating to section 139D the
following new item:
``Sec. 139E. Substitute teaching wages received by full-time, off-duty
State or local law enforcement
officials.''.
(c) Effective Date.--The amendments made by this section shall
apply to wages received after the date of the enactment of this Act in
taxable years ending after such date.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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