Introduced in House | Passed House | Introduced in Senate | Passed Senate | To President | Became Law |
02/06/2020 |
NEST Act of 2020
I 116TH CONGRESS 2D SESSION H. R. 5782 To amend the Internal Revenue Code of 1986 to provide for a credit against tax for qualified special law enforcement officers. IN THE HOUSE OF REPRESENTATIVES FEBRUARY 6, 2020 Mr. BUDD (for himself and Mr. MEADOWS) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide for a credit against tax for qualified special law enforce- ment officers. Be it enacted by the Senate and House of Representa-1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘National Education 4 Security Training Act of 2020’’ or the ‘‘NEST Act of 5 2020’’. 6 SEC. 2. CREDIT FOR QUALIFIED SPECIAL LAW ENFORCE-7 MENT OFFICERS. 8 (a) IN GENERAL.—Subpart A of part IV of sub-9 chapter A of chapter 1 of the Internal Revenue Code of 10 VerDate Sep 11 2014 02:11 Feb 08, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H5782.IH H5782kjo hn so n on D S K 79 L0 C 42 P R O D w ith B IL LS 2 •HR 5782 IH 1986 is amended by inserting after section 25D the fol-1 lowing new section: 2 ‘‘SEC. 25E. CREDIT FOR QUALIFIED SPECIAL LAW EN-3 FORCEMENT OFFICERS. 4 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of a 5 qualified special law enforcement officer, there shall be al-6 lowed as a credit against the tax imposed by this chapter 7 for a taxable year an amount equal to $1,500. 8 ‘‘(b) QUALIFIED SPECIAL LAW ENFORCEMENT OFFI-9 CER.—For purposes of this section— 10 ‘‘(1) IN GENERAL.—The term ‘qualified special 11 law enforcement officer’ means an individual— 12 ‘‘(A) employed part-time by a local law en-13 forcement agency to patrol one or more quali-14 fied schools, and 15 ‘‘(B) who is, on the date such individual is 16 first so employed, a qualified veteran or a quali-17 fied retired law enforcement officer. 18 ‘‘(2) QUALIFIED SCHOOL.—The term ‘qualified 19 school’ means— 20 ‘‘(A) an elementary school or secondary 21 school (as such terms are defined in section 22 8101 of the Elementary and Secondary Edu-23 cation Act of 1965), or 24 VerDate Sep 11 2014 02:11 Feb 08, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5782.IH H5782kjo hn so n on D S K 79 L0 C 42 P R O D w ith B IL LS 3 •HR 5782 IH ‘‘(B) an institution of higher education (as 1 such term is defined in section 101 of the High-2 er Education Act of 1965). 3 ‘‘(3) QUALIFIED VETERAN.—The term ‘quali-4 fied veteran’ means an individual who served in the 5 active military, naval, or air service, and who was 6 discharged or released therefrom under conditions 7 other than dishonorable. 8 ‘‘(4) QUALIFIED RETIRED LAW ENFORCEMENT 9 OFFICER.—The term ‘qualified retired law enforce-10 ment officer’ has the meaning given such term by 11 section 926C of title 18, United States Code.’’. 12 (b) CLERICAL AMENDMENT.—The table of sections 13 for subpart A of part IV of subchapter A of chapter 1 14 of such Code is amended by inserting after the item relat-15 ing to section 25D the following new item: 16 ‘‘Sec. 25E. Credit for qualified special law enforcement officers.’’. (c) EFFECTIVE DATE.—The amendments made by 17 this section shall apply to taxable years beginning after 18 the date of the enactment of this Act. 19 Æ VerDate Sep 11 2014 02:11 Feb 08, 2020 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H5782.IH H5782kjo hn so n on D S K 79 L0 C 42 P R O D w ith B IL LS << /ASCII85EncodePages false /AllowTransparency false /AutoPositionEPSFiles true /AutoRotatePages /None /Binding /Left /CalGrayProfile (Dot Gain 20%) /CalRGBProfile (sRGB IEC61966-2.1) /CalCMYKProfile (U.S. Web Coated \050SWOP\051 v2) /sRGBProfile (sRGB IEC61966-2.1) /CannotEmbedFontPolicy /Error /CompatibilityLevel 1.4 /CompressObjects /Off /CompressPages true /ConvertImagesToIndexed true /PassThroughJPEGImages true /CreateJobTicket false /DefaultRenderingIntent /Default /DetectBlends true /DetectCurves 0.0000 /ColorConversionStrategy /LeaveColorUnchanged /DoThumbnails false /EmbedAllFonts true /EmbedOpenType false /ParseICCProfilesInComments true /EmbedJobOptions true /DSCReportingLevel 0 /EmitDSCWarnings false /EndPage -1 /ImageMemory 1048576 /LockDistillerParams true /MaxSubsetPct 100 /Optimize false /OPM 1 /ParseDSCComments true /ParseDSCCommentsForDocInfo true /PreserveCopyPage true /PreserveDICMYKValues true /PreserveEPSInfo true /PreserveFlatness true /PreserveHalftoneInfo false /PreserveOPIComments true /PreserveOverprintSettings true /StartPage 1 /SubsetFonts false /TransferFunctionInfo /Preserve /UCRandBGInfo /Preserve /UsePrologue true /ColorSettingsFile () /AlwaysEmbed [ true ] /NeverEmbed [ true ] /AntiAliasColorImages false /CropColorImages true /ColorImageMinResolution 300 /ColorImageMinResolutionPolicy /OK /DownsampleColorImages false /ColorImageDownsampleType /Bicubic /ColorImageResolution 300 /ColorImageDepth 8 /ColorImageMinDownsampleDepth 1 /ColorImageDownsampleThreshold 1.50000 /EncodeColorImages true /ColorImageFilter /FlateEncode /AutoFilterColorImages false /ColorImageAutoFilterStrategy /JPEG /ColorACSImageDict << /QFactor 0.15 /HSamples [1 1 1 1] /VSamples [1 1 1 1] >> /ColorImageDict << /QFactor 0.15 /HSamples [1 1 1 1] /VSamples [1 1 1 1] >> /JPEG2000ColorACSImageDict << /TileWidth 256 /TileHeight 256 /Quality 30 >> /JPEG2000ColorImageDict << /TileWidth 256 /TileHeight 256 /Quality 30 >> /AntiAliasGrayImages false /CropGrayImages true /GrayImageMinResolution 300 /GrayImageMinResolutionPolicy /OK /DownsampleGrayImages false /GrayImageDownsampleType /Bicubic /GrayImageResolution 300 /GrayImageDepth 8 /GrayImageMinDownsampleDepth 2 /GrayImageDownsampleThreshold 1.50000 /EncodeGrayImages true /GrayImageFilter /FlateEncode /AutoFilterGrayImages false /GrayImageAutoFilterStrategy /JPEG /GrayACSImageDict << /QFactor 0.15 /HSamples [1 1 1 1] /VSamples [1 1 1 1] >> /GrayImageDict << /QFactor 0.15 /HSamples [1 1 1 1] /VSamples [1 1 1 1] >> /JPEG2000GrayACSImageDict << /TileWidth 256 /TileHeight 256 /Quality 30 >> /JPEG2000GrayImageDict << /TileWidth 256 /TileHeight 256 /Quality 30 >> /AntiAliasMonoImages false /CropMonoImages true /MonoImageMinResolution 1200 /MonoImageMinResolutionPolicy /OK /DownsampleMonoImages false /MonoImageDownsampleType /Bicubic /MonoImageResolution 1200 /MonoImageDepth -1 /MonoImageDownsampleThreshold 1.50000 /EncodeMonoImages true /MonoImageFilter /CCITTFaxEncode /MonoImageDict << /K -1 >> /AllowPSXObjects false /CheckCompliance [ /None ] /PDFX1aCheck true /PDFX3Check false /PDFXCompliantPDFOnly true /PDFXNoTrimBoxError false /PDFXTrimBoxToMediaBoxOffset [ 0.00000 0.00000 0.00000 0.00000 ] /PDFXSetBleedBoxToMediaBox true /PDFXBleedBoxToTrimBoxOffset [ 0.00000 0.00000 0.00000 0.00000 ] /PDFXOutputIntentProfile (U.S. Web Coated \050SWOP\051 v2) /PDFXOutputConditionIdentifier (CGATS TR 001) /PDFXOutputCondition () /PDFXRegistryName (http://www.color.org) /PDFXTrapped /False /CreateJDFFile false /Description << /ARA/BGR /CHS /CHT /CZE /DAN /DEU /ESP /ETI /FRA /GRE /HEB /HRV /HUN /ITA (Utilizzare queste impostazioni per creare documenti Adobe PDF che devono essere conformi o verificati in base a PDF/X-1a:2001, uno standard ISO per lo scambio di contenuto grafico. 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Date | Branch | Action |
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02/06/2020 | President | Referred to the House Committee on Ways and Means.Action By: House of Representatives |
02/06/2020 | President | Introduced in HouseAction By: House of Representatives |
Summary |
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There is one summary for H.R.5782. View summaries Shown Here:Introduced in House (02/06/2020) National Education Security Training Act of 2020 or the NEST Act of 2020 This bill amends the Internal Revenue Code to allow a $1,500 tax credit for veterans and retired law enforcement officers who are employed part-time by a local law enforcement agency to patrol one or more elementary or secondary schools or institutions of higher education. |
Shown Here:Introduced in House (02/06/2020) National Education Security Training Act of 2020 or the NEST Act of 2020 This bill amends the Internal Revenue Code to allow a $1,500 tax credit for veterans and retired law enforcement officers who are employed part-time by a local law enforcement agency to patrol one or more elementary or secondary schools or institutions of higher education. |