3.0.0 4034 2023-01-15T10:32:57Z 2023-01-15T10:32:57Z House H HR 2004-03-25 108 hswm00 Ways and Means Committee House Standing Referred to 2004-03-25T15:04:50Z 2004-03-25 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2004-03-25 Introduced in House IntroReferral Intro-H 9 Library of Congress 2004-03-25 Introduced in House IntroReferral 1000 9 Library of Congress D000595 Rep. DeMint, Jim [R-SC-4] Jim DeMint R SC 4 N M001152 Rep. Musgrave, Marilyn N. [R-CO-4] Marilyn Musgrave R CO N. 4 2004-03-25 True B001239 Rep. Barrett, J. Gresham [R-SC-3] J. Barrett R SC Gresham 3 2004-03-25 True H000676 Rep. Hoekstra, Peter [R-MI-2] PETER HOEKSTRA R MI 2 2004-03-25 True Taxation Building construction Charitable contributions Commerce Computer literacy Computer software Computers Corporate philanthropy Costs Education Educational technology Elementary and secondary education Elementary education Income tax Maintenance and repair Scholarships School buildings Science, Technology, Communications Secondary education Tax credits Teachers Teaching materials Textbooks Taxation 00 2004-03-25 Introduced in House 2004-05-13T20:45:30Z National Education Advancement (NEA) and Teacher Relief Act - Amends the Internal Revenue Code to allow a tax credit for 75 percent of charitable contributions made by a taxpayer: (1) to a school tuition organization that provides certain scholarship aid; (2) for the improvement, renovation, or construction of an elementary or secondary school facility; and (3) for the acquisition of computer technology or equipment, or for related training, for use in an elementary or secondary school facility. Limits the dollar amount of such credit to $500 for individuals and $100,000 for corporations.

Allows elementary or secondary school teachers, instructors, counselors, principals, or aides who work at least 900 hours during a school year to claim the tax credit provided by this Act for their expenses in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services), and other equipment and supplementary materials used in the classroom.

Revises the definition of "school" for purposes of defining qualified elementary and secondary education expenses to include public, private, religious or home schools.

]]> National Education Advancement (NEA) and Teacher Relief Act Display Title National Education Advancement (NEA) and Teacher Relief Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to allow a credit against income tax for teacher classroom supply expenses, for improving elementary and secondary education, and for contributions for scholarships to attend elementary and secondary schools, and for other purposes. Introduced in House IH Short Titles as Introduced National Education Advancement (NEA) and Teacher Relief Act Introduced in House 2004-03-25T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-108hr4034ih/xml/BILLS-108hr4034ih.xml 2004-03-25 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.