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A bill to amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of certain wages of a certified master teacher, and for other purposes.

Sponsor introductory remarks on measure. (CR S11250-11251)

Official summary

Version 00 · Introduced in Senate · May 3, 2007

Amends the Internal Revenue Code to exclude from gross income up to 25% of the wages earned by a certified master teacher in certain schools identified as in need of improvement or in a Head Start program. Defines "certified master teacher" as a teacher who: (1) has at least five years teaching experience in a public elementary or secondary school; (2) is highly qualified as defined by the Elementary and Secondary Education Act of 1965; (3) has a master's degree; and (4) has advanced certification in the applicable state licensing system. Terminates such exclusion after 2013.

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Who introduced it

Sen. Cardin, Benjamin L. [D-MD] · D–MD

Committees

  • Finance Committee
2 cosponsorship records, including any withdrawals

Actions

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  1. Sponsor introductory remarks on measure. (CR S11250-11251)

  2. Sponsor introductory remarks on measure. (CR S9546-9547)

  3. Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5569-5570)

  4. Sponsor introductory remarks on measure. (CR S5568-5569)

  5. Introduced in Senate

Bill text & related measures

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Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Jan 14, 2025. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze S.1282 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Fairness and public impact

Progressive lens

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Institutions and government scope

Conservative lens

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Individual rights and government power

Liberty lens

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