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HB 0032 - Income tax; teacher recruitment and retention program; provide tax credit

Tracking Level: Passed
Sponsor: Dave Belton
Last Action: 7/1/2021 - Effective Date
House Committee: Education
Senate Committee: Finance
Assigned To:
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Staff Analysis of the Legislation

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SUMMARY:  LC 49 0286 HB 32/AP

Requires the State Board to establish a teacher recruitment and retention program to encourage teachers to seek employment in high-need subject areas with rural schools that have performed in the lowest 5% of schools in the state as identified by the state accountability system.  Rural is defined in the bill as territory that is more than five miles from the nearest 'urbanized area' and more than 2.5 miles from the nearest 'urban cluster' as the terms are defined in federal standards.

Teachers new to these schools would be eligible for a $3000 income tax credit per school year up to five school years.  The tax credit can not exceed the teacher's tax liability, but any unused portion can be carried forward.  The Department of Education would develop criteria for selecting up to 100 participating schools, publish the criteria, and post the list of schools. 

Details:

There are no requirements for local boards or districts. 

The State Board shall establish the program and may promulgate rules, policies, etc. to implement and administer the program.

By October 1 of each year, the Department of Education (DOE) shall determine which schools in the state qualify and post the list on the website.

Eligible schools are those that have been placed on the qualifying list for the current year and at least the immediately preceding year.

The Department shall develop criteria for the selection of up to 100 schools, publish the criteria, and the list of schools.  The criteria must include prioritizing qualifying public schools with teacher vacancies in high-need subject areas.

By December 1 of each year, DOE shall select up to 100 schools and publish the list.  At the same time they must publish a list of the high-need subject areas as determined for each RESA service area.

A school that has been designated as a participating school shall be eligible to participate in the program for the current school year and for at least the immediately upcoming school year. DOE shall determine the total number of participating teachers authorized for each participating school, as well as the high-need subject areas, which may be filled for each participating school. 

Applications from the teachers would be sent to DOE; the agency would then share them with participating schools and districts.

The Governor's Office of Student Achievement (GOSA) and the Department of Education would establish program objectives and annually measure and evaluate the program.

Beginning with the 2023-24 school year, by December 1 of each year, GOSA shall provide to the Governor, the House and Senate Education Committees, and the State Board a report covering the immediately preceding school year with information specified in the bill.

Participating teachers must submit applications and other information to DOE.  Teachers are accepted into the program on an annual basis, subject to the continuation of the program and except for good cause shown by DOE. Participation is limited to 1,000 statewide, but DOE has the discretion to prioritize participating teachers over those new to the program, those currently teaching in a high-need area, and those with greater seniority in the program.

Teachers involuntarily transferred to another school would be eligible to continue to participate.  Those who voluntarily transfer would no longer be eligible.  A participating teacher who receives an "Ineffective" rating on an annual summative performance evaluation shall be permanently ineligible to participate in the program at the end of the school year in which the rating was received.

By July 31 of each year, DOE would notify the Department of Revenue of each participating teacher who has met all the requirements in the immediately preceding year.

No new applications would be accepted after December 31, 2026. 

EFFECTIVE DATE:

July 1, 2021 and applicable to all tax years beginning on or after January 1, 2022 


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