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S 1423 106th Congress Senate

Teacher Tax Relief Act of 1999

Official title: A bill to amend the Internal Revenue Code of 1986 to exclude from income $40,000 of the salary of certain teachers who teach high-poverty schools.

Introduced: July 22, 1999 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation Agriculture and FoodEducation of disadvantaged childrenElementary and secondary educationElementary education
More subjectsShow fewer subjects
FamiliesIncome taxPersonal income taxSchool lunch programSecondary educationSocial WelfareTax exclusionTeacher salariesTeachers
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 22, 1999
Read twice and referred to the Committee on Finance.
Jul 22, 1999
Sponsor introductory remarks on measure. (CR S9080)
Jul 22, 1999
Introduced in Senate
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 Latest action July 22, 1999

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Teacher Tax Relief Act of 1999 - Amends the Internal Revenue Code to exclude from gross income up to $40,000 of wages received by a qualified teacher employed at a high-poverty school (unless the teacher's adjusted gross income exceeds $120,000).
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1423: Teacher Tax Relief Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-S-1423/
MLA
"S. 1423: Teacher Tax Relief Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-1423/.
Bluebook (legal)
S. 1423, 106th Cong. (2026), https://openamerica.io/bill/106-S-1423/.
Markdown link
[S. 1423: Teacher Tax Relief Act of 1999](https://openamerica.io/bill/106-S-1423/)
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