[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4185 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 4185

  To amend the Internal Revenue Code of 1986 to provide incentives to 
 elementary and secondary teachers for technology-related training for 
   purposes of integrating educational technologies into the courses 
                   taught in our Nation's classrooms.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 25, 1998

   Ms. Stabenow (for herself, Mr. Kildee, Ms. Lofgren, Mr. Moran of 
Virginia, Mr. Kind, Mr. Sawyer, Ms. Hooley of Oregon, Mr. Weygand, Mr. 
   McGovern, and Mr. Levin) 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 incentives to 
 elementary and secondary teachers for technology-related training for 
   purposes of integrating educational technologies into the courses 
                   taught in our Nation's classrooms.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Teacher Technology Training Act of 
1998''.

SEC. 2. INCREASED LIFETIME LEARNING CREDIT FOR TECHNOLOGY TRAINING FOR 
              ELEMENTARY AND SECONDARY TEACHERS.

    (a) In General.--Subsection (c) of section 25A of the Internal 
Revenue Code of 1986 (relating to lifetime learning credit) is amended 
by adding at the end the following new paragraph:
            ``(3) Special rule for technology training for elementary 
        and secondary teachers.--If any portion of the qualified 
        tuition and related expenses to which this subsection applies--
                    ``(A) is paid or incurred by an individual who is a 
                teacher in the classroom in an elementary or secondary 
                school, and
                    ``(B) is incurred before January 1, 2004--
                            ``(i) for the enrollment or attendance of 
                        such individual in a course of instruction on 
                        basic or advanced computer functions or 
                        computer software (including educational 
                        software offered by a single institution) 
                        approved for such individual by such local 
                        educational agency, and
                            ``(ii) for purposes of integrating 
                        materials covered by such course into the 
                        courses taught in the elementary or secondary 
                        classroom,
        paragraph (1) shall be applied with respect to such portion by 
        substituting `50 percent' for `20 percent'.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to expenses paid after December 31, 1998, for education furnished 
in academic periods beginning after such date.
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