[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6744 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 6744

   To provide tax credits to low to moderate income individuals for 
      certain computer and education costs, to direct the Federal 
 Communications Commission to modify the requirements for the Lifeline 
  program to provide increased support for broadband internet access 
                    service, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 8, 2020

 Mr. Danny K. Davis of Illinois (for himself, Mr. Hastings, Ms. Fudge, 
 Mr. Johnson of Georgia, Mr. Deutch, Mr. Thompson of Mississippi, Ms. 
Norton, and Mr. Clay) introduced the following bill; which was referred 
    to the Committee on Energy and Commerce, and in addition to the 
Committee on Ways and Means, for a period to be subsequently determined 
 by the Speaker, in each case for consideration of such provisions as 
        fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
   To provide tax credits to low to moderate income individuals for 
      certain computer and education costs, to direct the Federal 
 Communications Commission to modify the requirements for the Lifeline 
  program to provide increased support for broadband internet access 
                    service, and for other purposes.

    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 ``Computer and Internet Equity Act''.

SEC. 2. INCREASED LIFELINE SUPPORT FOR BROADBAND INTERNET ACCESS 
              SERVICE.

    (a) In General.--Not later than 14 days after the date of the 
enactment of this Act, the Commission shall promulgate regulations to 
modify the requirements for the Lifeline program set forth in subpart E 
of part 54 of title 47, Code of Federal Regulations (as in effect on 
the date of the enactment of this Act) to provide for the following:
            (1) The amount of Lifeline support that a provider of 
        Lifeline service may receive for providing such service to each 
        qualifying low-income consumer shall be increased by $1,000 per 
        year.
            (2) The percentage of the Federal Poverty Guidelines (as 
        specified in section 54.409(a) of title 47, Code of Federal 
        Regulations) at or below which a consumer's household income 
        must be in order for the consumer to constitute a qualifying 
        low-income consumer on the basis of income shall be increased 
        to 435 percent.
            (3) A provider of broadband internet access service shall 
        not be required to be designated as an eligible 
        telecommunications carrier under section 214(e) of the 
        Communications Act of 1934 (47 U.S.C. 214(e)) in order to 
        receive Lifeline support for providing such service to a 
        qualifying low-income consumer.
    (b) Limitation.--The modifications made by the regulations 
promulgated under subsection (a) shall only apply with respect to 
Lifeline support that is applied to the cost of a broadband internet 
access service plan (or, in the case of a service plan that includes 
other services in a bundle with broadband internet access service, to 
the portion of the cost of such plan that is attributable to broadband 
internet access service).
    (c) Duration.--The modifications made by the regulations 
promulgated under subsection (a) shall cease to have any force or 
effect on the date that is 12 years after the date on which such 
regulations are promulgated.
    (d) Definitions.--In this section:
            (1) Commission.--The term ``Commission'' means the Federal 
        Communications Commission.
            (2) Terms defined in regulations.--The terms defined in 
        section 54.400 of title 47, Code of Federal Regulations (or any 
        successor regulation), have the meanings given such terms in 
        such section.

SEC. 3. INTERNET SAFETY EDUCATION OR TRAINING GRANT PROGRAM.

    (a) In General.--Not later than 100 days after the date of the 
enactment of this Act, the Commission shall establish a program to make 
grants on a competitive basis to eligible entities to develop and carry 
out an internet safety education or training programs.
    (b) Applications.--An eligible entity that wishes to receive a 
grant under this section shall submit to the Commission an application 
at such time, in such manner, and containing such information as the 
Commission may require.
    (c) Use of Funds.--An eligible entity that receives a grant under 
this section shall use grant funds to--
            (1) develop a program to provide internet safety education 
        or training, which may address cyberbullying, to individuals 
        living in households with an income at or below 435 percent of 
        the Federal Poverty Guidelines for households of the applicable 
        size; and
            (2) provide such education or training to such individuals 
        through such program.
    (d) Definitions.--In this section:
            (1) Commission.--The term ``Commission'' means the Federal 
        Communications Commission.
            (2) Eligible entity.--The term ``eligible entity'' means--
                    (A) a nonprofit organization;
                    (B) a not-for-profit social welfare organization;
                    (C) a community-based organization; or
                    (D) a local public safety organization.
            (3) Federal poverty guidelines.--The term ``Federal Poverty 
        Guidelines'' means the Federal Poverty Guidelines used for 
        purposes of section 54.409(a)(1) of title 47, Code of Federal 
        Regulations (or any successor regulation).
            (4) Household.--The term ``household'' has the meaning 
        given such term in section 54.400 of title 47, Code of Federal 
        Regulations (or any successor regulation).
            (5) Income.--The term ``income'' has the meaning given such 
        term in section 54.400 of title 47, Code of Federal Regulations 
        (or any successor regulation).
            (6) Nonprofit organization.--The term ``nonprofit 
        organization'' means an organization described in section 
        501(c)(3) of the Internal Revenue Code of 1986 and exempt from 
        tax under section 501(a) of such code.
            (7) Not-for-profit social welfare organization.--The term 
        ``not-for-profit social welfare organization'' means an 
        organization described in section 501(c)(4) of the Internal 
        Revenue Code of 1986 and exempt from tax under section 501(a) 
        of such code.

SEC. 4. CREDIT FOR COMPUTER AND EDUCATION COSTS.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 36B the following new section:

``SEC. 36C. CREDIT FOR COMPUTER AND EDUCATION COSTS.

    ``(a) In General.--In the case of an eligible individual, there 
shall be allowed as a credit against the tax imposed by this subtitle 
for the taxable year an amount equal to such so much of the 
individual's qualified computer and education costs paid or incurred by 
the taxpayer during the taxable year as does not exceed $2,000.
    ``(b) Lifetime Limitation.--
            ``(1) In general.--The credit allowed under subsection (a) 
        with respect to each eligible individual shall not exceed 
        $10,000 per individual.
            ``(2) Special rule for dependents.--In the case of a 
        taxpayer who is claiming a portion of the lifetime limitation 
        of a dependent who is an eligible individual, the credit 
        allowed under subsection (a) with respect to each dependent may 
        not exceed $2,000 of the lifetime limitation of such dependent.
    ``(c) Qualified Computer and Education Costs.--For purposes of this 
section, the term `qualified computer and education costs' means 
amounts paid or incurred for--
            ``(1) computers, printers, other education-related 
        technology, and
            ``(2) education from an accredited academic institution, an 
        organization described in section 501(c)(3) and exempt from tax 
        under section 501(a), or an organization described in section 
        501(c)(4) on how to use such computers, printers, and 
        technology.
    ``(d) Limitation Based on Adjusted Gross Income.--The amount of the 
credit allowed by subsection (a) (determined without regard to this 
subsection) shall be reduced by 5 percent of so much of the taxpayer's 
adjusted gross income as exceeds--
            ``(1) $150,000 in the case of a joint return,
            ``(2) $112,500, or
            ``(3) $75,000 in the case of a taxpayer not described in 
        paragraph (1) or (2).
    ``(e) Eligible Individual.--The term `eligible individual' means 
any individual other than--
            ``(1) any nonresident alien individual,
            ``(2) any individual with respect to whom a deduction under 
        section 151 is allowable to another taxpayer for a taxable year 
        beginning in the calendar year in which the individual's 
        taxable year begins, and
            ``(3) an estate or trust.
    ``(f) Application of Section.--This section shall only apply to 
qualified computer and education costs incurred by the taxpayer after 
December 31, 2019, and before January 1, 2032.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36C,'' after ``36B,''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by inserting after the item relating to section 36B 
        the following new item:

``Sec. 36C. Credit for computer and education costs.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2019.
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