[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5181 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H. R. 5181

   To amend the Internal Revenue Code of 1986 to allow individuals a 
   refundable credit against income tax for the purchase of computer 
 software that filters child pornography and material that is violent, 
                     obscene, or harmful to minors.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 14, 2000

 Mr. Boswell 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 allow individuals a 
   refundable credit against income tax for the purchase of computer 
 software that filters child pornography and material that is violent, 
                     obscene, or harmful to minors.

    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 ``Internet Child Safety Tax Credit 
Act''.

SEC. 2. REFUNDABLE CREDIT FOR COMPUTER SOFTWARE TO FILTER MATERIAL 
              HARMFUL TO CHILDREN.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 35 as section 36 and by inserting 
after section 34 the following new section:

``SEC. 35. COMPUTER SOFTWARE TO FILTER MATERIAL HARMFUL TO CHILDREN.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this subtitle an amount 
equal to the purchase price of computer software that filters or 
blocks, when accessing the Internet--
            ``(1) child pornography,
            ``(2) material harmful to minors, and
            ``(3) material that is violent or obscene.
    ``(b) Limitation.--The credit allowed by this section for any 
taxable year shall not exceed $100.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Child pornography.--The term `child pornography' has 
        the meaning given such term in section 2256(8) of title 18, 
        United States Code.
            ``(2) Material harmful to minors.--The term `material 
        harmful to minors' has the meaning given such term in section 
        231(e)(6) of the Communications Act of 1934.
            ``(3) Minor.--The term `minor' has the meaning given such 
        term in section 2256(1) of title 18, United States Code.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting before the period ``, or 
        from section 35 of such Code''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of such Code is amended by striking 
        the last item and inserting the following new items:

                              ``Sec. 35. Computer software to filter 
                                        material harmful to children.
                              ``Sec. 36. Overpayments of tax.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2000.
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