To amend the Internal Revenue Code of 1986 to address the teacher and school leader shortage in early childhood, elementary, and secondary education, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to address the teacher and school
leader shortage in early childhood, elementary, and secondary education, and for other
purposes., changes federal law or congressional policy affecting schools, students, and education providers. The main policy domain is Education, Finance, Labor.
Who Benefits and How
schools, students, and education providers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, schools, students, and education providers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section S1: 1. Short title This Act may be cited as the Retaining Educators Takes Added Investment Now Act or the RETAIN Act.
- Section idA739F79D582B4962974572DC35BEDB8D: 2. Purpose The purpose of this Act is to create a refundable tax credit for early childhood educators, teachers, early childhood education program directors,...
- Section id4E3F6241877F4CC29C6E887D31224F38: 3. Findings Congress finds the following: The shortage of experienced, qualified early childhood educators and elementary school and secondary school teachers...
- Section id0D7183D595F64CEE844EE4764E21C56C: 4. Refundable tax credit for teacher and school leader retention Subpart C of part IV of subchapter A of chapter 1 of subtitle A of the Internal Revenue Code...
- Section id2EFECF20AC834856AE167FD51049914B: 36C. Teacher and school leader retention credit In the case of an individual who is employed in a position described in paragraph (2) during a school year...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to address the teacher and school leader shortage in early childhood, elementary, and secondary education, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers.
Key Policy Areas
Education, Finance, Labor
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to address the teacher and school leader shortage in early childhood, elementary, and secondary education, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers.
Policy Domains
Whole bill
Identified Gains
- schools, students, and education providers
Identified Costs
- federal implementing agencies
- schools, students, and education providers
Sponsors
Legislative Progress
IntroducedMr. Durbin (for himself and Ms. Smith) introduced the following …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "secretary_of_labor"
- → Secretary of Labor
- "secretary_of_education"
- → Secretary of Education
- "secretary_of_health_and_human_services"
- → Secretary of Health and Human Services
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology