[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 2302 Introduced in Senate (IS)]







106th CONGRESS
  2d Session
                                S. 2302

   To amend the Internal Revenue Code of 1986 to expand the enhanced 
  deduction for corporate donations of computer technology to public 
                    libraries and community centers.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 28, 2000

  Mr. Cleland 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 expand the enhanced 
  deduction for corporate donations of computer technology to public 
                    libraries and community centers.

    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 ``Community Technology Assistance 
Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) A third of America's economic growth in recent years 
        has come from information technologies, including 19,000,000 
        new jobs.
            (2) Thirty percent of white Americans are connected to the 
        Internet while only 11 or 12 percent of African Americans or 
        Hispanic Americans are online. Households with incomes of at 
        least $75,000 are more than 20 times as likely to have access 
        to the Internet than those at the lowest income levels, and 
        more than 9 times as likely to have a computer at home.
            (3) Citizens in rural areas are less likely to be connected 
        to the Internet than urban users. Regardless of income level, 
        those living in rural areas are lagging behind in computer 
        ownership and Internet access.
            (4) Unemployed persons who access the Internet outside 
        their homes are nearly 3 times more likely to use the Internet 
        for job searching than the national average. Those Americans 
        who are ``not in the labor force'', such as retirees or 
        homemakers, are twice as likely to use the public libraries for 
        access.
            (5) Those earning less than $20,000 who use the Internet 
        outside the home are twice as likely to get their access 
        through a public library or community center than those earning 
        more than $20,000.
            (6) Minorities are more likely users of the Internet and 
        pursue online courses and school research at even higher rates 
        outside the home (50.3 percent for Hispanics, 47.0 percent for 
        American Indians/Eskimos/Aleuts, and 46.3 percent for African 
        Americans).
            (7) Among all Americans, 17.0 percent use the Internet at 
        some site outside the home. Many Americans who obtain Internet 
        access outside the home rely on such places as public libraries 
        (8.2 percent) and community centers (0.6 percent).

SEC. 3. ENHANCED DEDUCTION FOR CORPORATE DONATIONS OF COMPUTER 
              TECHNOLOGY TO PUBLIC LIBRARIES AND COMMUNITY CENTERS.

    (a) Expansion of Computer Technology Donations to Public Libraries 
and Community Centers.--
            (1) In general.--Paragraph (6) of section 170(e) of the 
        Internal Revenue Code of 1986 (relating to special rule for 
        contributions of computer technology and equipment for 
        elementary or secondary school purposes) is amended by striking 
        ``qualified elementary or secondary educational contribution'' 
        each place it occurs in the headings and text and inserting 
        ``qualified computer contribution''.
            (2) Expansion of eligible donees.--Subclause (II) of 
        section 170(e)(6)(B)(i) of such Code (relating to qualified 
        elementary or secondary educational contribution) is amended by 
        striking ``or'' at the end of subclause (I) and by inserting 
        after subclause (II) the following new subclauses:
                                    ``(III) a public library (within 
                                the meaning of section 213(2)(A) of the 
                                Library Services and Technology Act (20 
                                U.S.C. 9122(2)(A)), as in effect on the 
                                date of the enactment of the Community 
                                Technology Assistance Act, established 
                                and maintained by an entity described 
                                in subsection (c)(1), or
                                    ``(IV) a nonprofit or governmental 
                                community center, including any center 
                                within which an after-school or 
                                employment training program is 
                                operated,''.
    (b) Conforming Amendments.--
            (1) Section 170(e)(6)((B)(iv) of the Internal Revenue Code 
        of 1986 is amended by striking ``in any grades K-12''.
            (2) The heading of paragraph (6) of section 170(e) of such 
        Code is amended by striking ``elementary or secondary school 
        purposes'' and inserting ``educational purposes''.
    (c) Extension of Deduction.--Section 170(e)(6)(F) of the Internal 
Revenue Code of 1986 (relating to termination) is amended by striking 
``December 31, 2000'' and inserting ``December 31, 2005''.
    (d) Effective Date.--The amendments made by this section shall 
apply to contributions made after December 31, 2000.
                                 <all>