S. 438: Tax Credit for Early Educators Act of 2013

Mar 04, 2013
Referred to Committee
0% chance of being enacted
Track this bill
Mark Begich
Junior Senator from Alaska
Read Text »
Last Updated
Mar 04, 2013
7 pages
Related Bills
S. 2180 (112th) was a previous version of this bill.

Referred to Committee
Last Action: Mar 08, 2012

H.R. 3490 (Related)
Teacher Tax Deduction Enhancement Act of 2013

Referred to Committee
Last Action: Nov 14, 2013


This bill was assigned to a congressional committee on March 4, 2013, which will consider it before possibly sending it on to the House or Senate as a whole.

Introduced Mar 04, 2013
Referred to Committee Mar 04, 2013
Reported by Committee ...
Passed Senate ...
Passed House ...
Signed by the President ...

0% chance of getting past committee.
0% chance of being enacted.

Only 11% of bills made it past committee and only about 3% were enacted in 2011–2013. [show factors | methodology]

Full Title

A bill to amend the Internal Revenue Code of 1986 to provide a tax credit for professional school personnel in early childhood education, to expand the deduction for certain expenses of teachers to teachers in early childhood education, and to modify the credit for dependent care services.


No summaries available.


Senate Finance

The committee chair determines whether a bill will move past the committee stage.

Primary Source

THOMAS.gov (The Library of Congress)

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S. stands for Senate bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

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

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