GovTrack’s Bill Summary
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Library of Congress Summary
The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
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).
House Republican Conference Summary
The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.
No summary available.
House Democratic Caucus Summary
The House Democratic Caucus does not provide summaries of bills.
So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.
We’ll be looking for a source of summaries from the other side in the meanwhile.