To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of certain wages of a certified master teacher, and for other purposes.
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Amends the Internal Revenue Code to exclude from gross income up to 25 percent of the wages earned by a certified master teacher in certain schools identified as in need of improvement or in a Head Start program. Defines "certified master teacher" as a teacher who: (1) has at least five years teaching experience in a public elementary or secondary school; (2) is highly qualified as defined by the Elementary and Secondary Education Act of 1965; (3) has a master's degree; and (4) has advanced certification in the applicable State licensing system. Terminates such exclusion after 2013.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 5855: To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of certain wages of a certified master teacher, and for other purposes.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-5855/
"H.R. 5855: To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of certain wages of a certified master teacher, and for other purposes.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-5855/.
H.R. 5855, 109th Cong. (2026), https://openamerica.io/bill/109-HR-5855/.
[H.R. 5855: To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of certain wages of a certified master teacher, and for other purposes.](https://openamerica.io/bill/109-HR-5855/)