Professional Educators Tax Relief Act of 2006

[AI summary unavailable — showing source text] Professional Educators Tax Relief Act of 2006 - Amends the Internal Revenue Code to allow a tax credit of up to $1,000 for certain full-time kindergarten through grade 12 (K-12) teachers or other school employees involved in the formulation or implementation of K-12 academic programs. Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to eliminate the 60-month period of employment requirement for application of the government pension offset exemption.…