[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5551 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 5551

  To amend the Internal Revenue Code of 1986 to allow corporations to 
 claim a charitable deduction for the donation of services related to 
           contributions of computer technology or equipment.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 3, 2002

  Mr. Israel 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 corporations to 
 claim a charitable deduction for the donation of services related to 
           contributions of computer technology or equipment.

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

SECTION 1. CHARITABLE DEDUCTION FOR DONATION OF COMPUTER SERVICES.

    (a) In General.--Section 170(e)(6)(B) of the Internal Revenue Code 
of 1986 (relating to qualified computer contribution) is amended by 
inserting before ``but only'' the following: ``, or any services 
related to computer design or to computer technology or equipment,''.
    (b) Value.--Section 170(e)(6)(B) of such Code is amended by adding 
at the end the following flush language:
                ``The value of such a contribution of services related 
                to computer design or to computer technology or 
                equipment shall be calculated at a rate not to exceed 
                $65 an hour.''.
    (c) Definition.--Section 170(e)(6)(F) of such Code (relating to 
definitions) is amended by redesignating clause (ii) as clause (iii) 
and by inserting after clause (i) the following new clause:
                            ``(ii) Services related to computer design 
                        or to computer technology or equipment.--The 
                        term `services related to computer design or to 
                        computer technology or equipment' includes the 
                        following:
                                    ``(I) Preparation of artwork, 
                                illustrations, layout, typesetting, or 
                                photo retouching for purposes of being 
                                printed or published in any medium.
                                    ``(II) Preparation of preflight or 
                                prepress services.
                                    ``(III) Preparation of printing 
                                films.
                                    ``(IV) Electronic scanning services 
                                and color separations.
                                    ``(V) Internet design services.
                                    ``(VI) Multimedia preparation and 
                                design services.
                                    ``(VII) Design services in the 
                                preparation of signs and banners.
                                    ``(VIII) Network designing, 
                                installation, and support services.
                                    ``(IX) Computer troubleshooting.
                                    ``(X) Computer repair.
                                    ``(XI) Computer training.
                                    ``(XII) Computer programming and 
                                software design.''.
    (d) Effective Date.--The amendments made by this section shall take 
effect with respect to taxable years beginning after December 31, 2002.
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