[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 2229 Introduced in Senate (IS)]







105th CONGRESS
  2d Session
                                S. 2229

 To amend the Internal Revenue Code of 1986 to provide an increase in 
  the lifetime learning education credit for expenses of teachers in 
                     improving technology training.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 25, 1998

   Mr. Levin introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide an increase in 
  the lifetime learning education credit for expenses of teachers in 
                     improving technology training.

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

SECTION 1. INCREASED LIFETIME LEARNING CREDIT FOR TECHNOLOGY TRAINING 
              OF ELEMENTARY AND SECONDARY TEACHERS.

    (a) In General.--Section 25A(c) 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 of certain 
        teachers.--If any portion of the qualified tuition and related 
        expenses to which this subsection applies--
                    ``(A) are paid or incurred by an individual who is 
                a kindergarten through grade 12 teacher in an 
                elementary or secondary school, and
                    ``(B) are incurred as part of a program which is 
                approved and certified by the appropriate local 
                educational agency as directly related to improvement 
                of the individual's capacity to use technology in 
                teaching,
        paragraph (1) shall be applied with respect to such portion by 
        substituting `50 percent' for `20 percent'.''
    (b) Effective Date.--The amendment made by this section shall apply 
to expenses paid after December 31, 1998, for education furnished in 
academic periods beginning after such date.
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