[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 292 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                 S. 292

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 8, 2001

Mr. Cleland (for himself and Mr. Wyden) 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 senior 
                     centers 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) From December 1998 to August 2000, the share of 
        Americans using the Internet jumped by over 35 percent, from 
        32.7 percent to 44.4 percent, according to the recent United 
        States Department of Commerce report, Falling Through the Net: 
        Toward Digital Inclusion. If growth continues at that rate, 
        more than half of all Americans will be using the Internet by 
        the middle of this year, the report projects.
            (2) Although more Americans than ever are connected to the 
        Internet, the most recent data show that a ``digital divide'' 
        still exists between those with different levels of income and 
        education, different racial and ethnic groups, old and young, 
        single and dual parent families, and those with and without 
        disabilities, according to the United States Department of 
        Commerce.
            (3) Although both African Americans and Hispanic Americans 
        have shown gains in Internet access over the past 20 months, 
        still only about 16 percent of Hispanic Americans and just 
        under 19 percent of African Americans use the Internet at home, 
        compared to a third of the United States population as a whole.
            (4) The gap in Internet access rates between African 
        American households and the national average is 18 percent; 3 
        percent more than in December 1998 and the gap in Internet 
        access between Hispanic American households and the national 
        average is 17.9 percent; 4.3 percent more than it was in 1998.
            (5) Individuals over 50 years old are among the least 
        likely to be Internet users, with an Internet use rate of less 
        than 30 percent. However, individuals in this age group are 
        almost 3 times as likely to be Internet users if they are in 
        the labor force than if they are not.
            (6) Less than 1 in 5 individuals living in households with 
        incomes of less than $15,000 were Internet users in August 
        2000. In contrast, 7 out of 10 individuals living in households 
        with incomes of at least $75,000 had Internet access.
            (7) Schools, libraries, and other public access points, 
        such as community centers, continue to serve those groups that 
        do not have access at home.
            (8) Of those States that have surveyed computer access at 
        senior centers, many report a need for computer and software 
        acquisition.

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

    (a) Expansion of Computer Technology Donations to Senior Centers 
and Community Centers.--Section 170(e)(6)(B)(i)(II) of the Internal 
Revenue Code of 1986 (relating to qualified computer contribution) is 
amended by striking ``or'' at the end of subclause (II) and by 
inserting after subclause (III) the following:
                                    ``(IV) a multipurpose senior center 
                                (as defined in section 102(35) of the 
                                Older Americans Act of 1965 (42 U.S.C. 
                                3002(35)), as in effect on the date of 
                                the enactment of the Community 
                                Technology Assistance Act which is 
                                described in section 501(c)(3) and 
                                exempt from tax under section 501(a) 
                                for use by individuals who have 
                                attained 60 years of age to improve job 
                                skills in computers, or
                                    ``(V) a nonprofit or governmental 
                                community center, including any center 
                                within which an after-school or 
                                employment training program is 
                                operated,''.
    (b) Effective Date.--The amendments made by this section shall 
apply to contributions made after December 31, 2001.
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