[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1076 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1076

  To amend the Internal Revenue Code of 1986 to provide incentives to 
elementary and secondary teachers for acquisition of computer hardware 
                             and software.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 11, 1999

 Ms. Stabenow (for herself, Mr. Conyers, Ms. Kilpatrick, Ms. Lofgren, 
 and Mr. Larson) 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 acquisition of computer hardware 
                             and software.

    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 Access Act of 
1999''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) There is a need for widespread commitment to provide 
        each child with a high quality education that will prepare that 
        child to successfully compete in a global marketplace.
            (2) The technological transformation of our schools will go 
        to waste if elementary and secondary teachers are not provided 
        with the support they need to effectively integrate 
        technologies into their teaching.
            (3) Teachers should be provided with the tools and time 
        required to master a variety of technological skills, redesign 
        their lesson plans around technology-enhanced resources, and 
        take on a complex new role in the technologically transformed 
        classroom.
            (4) Teachers receive little support for these fundamental 
        changes, and most teachers are left largely on their own as 
        they struggle to integrate technology into their curricula.
            (5) Just as our Nation's businesses are provided with a 
        variety of tax incentives to improve their business operations 
        in order to strengthen the American economy, so also it is 
        necessary and appropriate that our Nation's secondary and 
        elementary teachers are afforded similar opportunities in order 
        to fulfill our commitment to providing every child with a high 
        quality education.

SEC. 3. CREDIT FOR ACQUISITION OF COMPUTER HARDWARE AND SOFTWARE BY 
              ELEMENTARY AND SECONDARY TEACHERS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25A the 
following new section:

``SEC. 25B. ACQUISITION OF COMPUTER HARDWARE AND SOFTWARE BY ELEMENTARY 
              AND SECONDARY TEACHERS.

    ``(a) Allowance of Credit.--In the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed by this 
chapter for a taxable year an amount equal to the qualified computer 
expenditures made by such individual for the taxable year.
    ``(b) Limitation.--No amount shall be allowed as a credit under 
subsection (a) for a taxable year if such amount, when added to all 
previous amounts allowed as a credit under subsection (a) for any 
taxable year, exceeds $2,000.
    ``(c) Definitions.--For purposes of subsection (a)--
            ``(1) Qualified computer expenditures.--
                    ``(A) In general.--The term `qualified computer 
                expenditures' means the amount paid or incurred for the 
                acquisition of a computer, related peripheral 
                equipment, and computer software. Such term shall not 
                include computer software that is primarily used for 
                entertainment or amusement.
                    ``(B) Computer, related peripheral equipment.--The 
                terms `computer' and `related peripheral equipment' 
                have the meanings given to such terms by section 
                168(i)(2)(B).
                    ``(C) Computer software.--The term `computer 
                software' has the meaning given to such term by section 
                197(e)(3)(B), except that such term shall include 
                educational software available only to educators.
            ``(2) Eligible individual.--The term `eligible individual' 
        means an individual who is a teacher in the classroom in an 
        elementary or secondary school.
    ``(d) Termination.--Subsection (a) shall not apply to expenditures 
made after December 31, 2004.''.
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25A the following new 
item:

                              ``Sec. 25B. Acquisition of computer 
                                        hardware and software by 
                                        elementary and secondary 
                                        teachers.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1999.
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