21st Century Teacher Training Act of 1999

Summary: 21st Century Teacher Training Act of 1999 - Authorizes the Secretary of Education, through the Office of Educational Technology, to award competitive grants to local educational agencies (LEAs) to provide intensive classroom-related computer training for teachers. 
Requires grantees to enter into contracts with institutions of higher education or other nonprofit educational providers under which the contractor will establish, operate, and provide the non-Federal share of the cost of such teacher training programs. 
Requires such teacher training programs to: (1) be conducted during the school year and during the summer months; (2) train teachers who teach grades kindergarten through college; (3) select teachers to become members of a teacher network whose members will conduct workshops for other teachers employed by the LEA; and (4) encourage teachers from all disciplines to participate. 
Amends the Internal Revenue Code to establish a personal income tax credit of up to $1,000 for technology-related professional development expenses for eligible teachers. 
Provides such credit for qualified technology expenses which: (1) would be allowed as a deduction for being related to teaching activities (but prohibits a double benefit of both deduction and credit for the same expense); and (2) are for training in the use of technology in the classroom.  Includes among such expenses the cost of any computer or technology equipment that is used at least 50 percent for teaching-related activities. 
Expands the deduction for computer donations to include donations to public libraries, as well as to schools. 
Establishes a business-related tax credit for donations of computers to schools and public libraries.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``21st Century Teacher Training Act of 
1999''.

SEC. 2. GRANTS FOR CLASSROOM-RELATED COMPUTER TRAINING FOR TEACHERS.

    (a) In General.--The Secretary of Education, through the Office of 
Educational Technology established under section 216 of the Department 
of Education Organization Act (20 U.S.C. 3425), may award grants on a 
competitive basis to local educational agencies (as defined in section 
14101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 
8801)) to assist such agencies in providing intensive classroom-related 
computer training for teachers.
    (b) Minimum Grant Amount.--A grant awarded pursuant to subsection 
(a) shall be for not less than $10,000,000.
    (c) Requirements of Grant.--A grant awarded pursuant to subsection 
(a) shall provide that--
            (1) the grantee will enter into a contract with an 
        institution of higher education or another nonprofit 
        educational provider (hereafter in this section referred to as 
        the ``contractor'') under which the contractor will agree to 
        establish, operate, and provide the non-Federal share of the 
        cost of a teacher training program described in such 
        subsection;
            (2) funds made available by the Secretary to the grantee 
        pursuant to any contract entered into under this section will 
        be used to pay the Federal share of the cost of establishing 
        and operating a teacher training program as provided in 
        paragraph (1); and
            (3) the grantee will meet such other conditions and 
        standards as the Secretary determines to be necessary to assure 
        compliance with the provisions of this section and will provide 
        such technical assistance as may be necessary to carry out the 
        provisions of this section.
    (d) Teacher Training Programs.--The teacher training programs 
authorized in subsection (a)--
            (1) shall be conducted during the school year and during 
        the summer months;
            (2) shall train teachers who teach grades kindergarten 
        through college;
            (3) shall select teachers to become members of a teacher 
        network whose members will conduct workshops for other teachers 
        employed by the local educational agency; and
            (4) shall encourage teachers from all disciplines to 
        participate in such teacher training programs.
    (e) Supplement and not Supplant.--Grants awarded pursuant to this 
section shall be used to supplement and not supplant State and local 
funds available for the purpose set forth in subsection (a).

SEC. 3. INCOME TAX CREDIT FOR TECHNOLOGY-RELATED PROFESSIONAL 
              DEVELOPMENT FOR TEACHERS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25A the 
following new section:

``SEC. 25B. TECHNOLOGY-RELATED PROFESSIONAL DEVELOPMENT EXPENSES OF 
              TEACHERS.

    ``(a) Allowance of Credit.--In the case of an eligible teacher, 
there shall be allowed as a credit against the tax imposed by this 
chapter for the taxable year an amount equal to the qualified 
technology-related expenses paid or incurred by the taxpayer during 
such taxable year.
    ``(b) Maximum Credit.--The credit allowed by subsection (a) for any 
taxable year shall not exceed $1,000 with respect to each eligible 
teacher.
    ``(c) Eligible Teacher.--For purposes of this section, the term 
`eligible teacher' means any individual--
            ``(1) who, at the time the expense is paid or incurred, is 
        a full-time teacher for any of grades K-12 in the United 
        States, or
            ``(2) who reasonably expects to be such a full-time teacher 
        for the academic year beginning in the taxable year in which 
such expense is paid or incurred.
    ``(d) Qualified Technology-Related Expenses.--
            ``(1) In general.--For purposes of this section, the term 
        `qualified technology-related expenses' means expenses--
                    ``(A) which would (but for subsection (e)) be 
                allowed as a deduction under this chapter by reason of 
                being related to teaching activities referred to in 
                subsection (c), and
                    ``(B) which are for training in the use of 
                technology (including computers) in the classroom.
            ``(2) Computers included.--Such term includes the cost of 
        any computer or technology equipment (as defined in section 
        170(e)(6)(F)) if at least 50 percent of the use of which 
        (whether or not in the classroom) is related to teaching 
        activities as an eligible teacher.
    ``(e) Denial of Double Benefit.--No deduction shall be allowed 
under this chapter for any expense for which a credit is allowed under 
this section.
    ``(f) Election To Have Credit Not Apply.--A taxpayer may elect to 
have this section not apply to any taxable year.''
    (b) Clerical Amendment.--The table of sections for such subpart A 
is amended by inserting after the item relating to section 25A the 
following new item:

                              ``Sec. 25B. Technology-related 
                                        professional development 
                                        expenses of teachers.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 4. EXPANSION OF DEDUCTION FOR COMPUTER DONATIONS TO SCHOOLS AND 
              PUBLIC LIBRARIES.

    (a) Expansion of Computer Donations to Public Libraries.--
            (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) Qualified computer contribution defined.--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), by 
        inserting ``or'' at the end of subclause (II), and by inserting 
        after subclause (II) the following new subclause:
                                    ``(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 New 
                                Millennium Classrooms Act, established 
                                and maintained by an entity described 
                                in subsection (c)(1).''.
            (3) Conforming amendment.--The heading of paragraph (6) of 
        section 170(e) of such Code is amended by striking ``elementary 
        or secondary school purposes'' and inserting ``school and 
        library purposes''.
    (b) Extension of Age of Eligible Computers.--Clause (ii) of section 
170(e)(6)(B) of such Code (defining qualified elementary or secondary 
educational contribution) is amended--
            (1) by striking ``2 years'' and inserting ``3 years'', and
            (2) by striking ``date'' the first place it appears and all 
        that follows and inserting the following:
                            ``date--
                                    ``(I) the taxpayer acquired or 
                                reacquired the property,
                                    ``(II) construction of the property 
                                is substantially completed in the case 
                                of property constructed by the taxpayer 
                                for its own use in its trade or 
                                business and which is not inventory 
                                with respect to the taxpayer, or
                                    ``(III) the property was originally 
                                sold, leased, or otherwise disposed of 
                                by the taxpayer in the case of property 
                                reacquired by the taxpayer.''.
    (c) Reacquired Computers Eligible for Donation.--Clause (iii) of 
section 170(e)(6)(B) of such Code (defining qualified elementary or 
secondary educational contribution) is amended by inserting ``, the 
person from whom the donor reacquires the property,'' after ``the 
donor''.
    (d) Effective Date.--The amendments made by this section shall 
apply to contributions made in taxable years ending after the date of 
the enactment of this Act.

SEC. 5. CREDIT FOR COMPUTER DONATIONS TO SCHOOLS AND PUBLIC LIBRARIES.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business related 
credits) is amended by adding at the end the following:

``SEC. 45D. CREDIT FOR COMPUTER DONATIONS TO SCHOOLS AND PUBLIC 
              LIBRARIES.

    ``(a) General Rule.--For purposes of section 38, the school and 
public library computer donation credit determined under this section 
is an amount equal to 30 percent of the qualified computer 
contributions made by the taxpayer during the taxable year.
    ``(b) Increased Percentage for Contributions to Schools or Public 
Libraries in Empowerment Zones, Enterprise Communities, and Indian 
Reservations.--In the case of a qualified computer contribution to an 
educational organization, public library, or entity located in an 
empowerment zone or enterprise community designated under section 1391 
or an Indian reservation (as defined in section 168(j)(6)), subsection 
(a) shall be applied by substituting `50 percent' for `30 percent'.
    ``(c) Limitation.--No credit shall be allowed under subsection (a) 
for the contribution of a computer (as defined in section 
168(i)(2)(B)(ii)) if the computer software (as defined in section 
197(e)(3)(B)) that serves as the operating system of such computer has 
not been lawfully installed.
    ``(d) Qualified Computer Contribution.--For purposes of this 
section, the term `qualified computer contribution' has the meaning 
given such term by section 170(e)(6)(B).
    ``(e) Certain Rules Made Applicable.--For purposes of this section, 
rules similar to the rules of paragraphs (1) and (2) of section 41(f) 
shall apply.
    ``(f) Termination.--This section shall not apply to taxable years 
beginning on or after the date which is 3 years after the date of the 
enactment of the ____ Act of 1999.''
    (b) Current Year Business Credit Calculation.--Section 38(b) of 
such Code (relating to current year business credit) is amended by 
striking ``plus'' at the end of paragraph (11), by striking the period 
at the end of paragraph (12) and inserting ``, plus'', and by adding at 
the end the following:
            ``(13) the school and public library computer donation 
        credit determined under section 45D(a).''.
    (c) Disallowance of Deduction by Amount of Credit.--Section 280C of 
such Code (relating to certain expenses for which credits are 
allowable) is amended by adding at the end the following:
    ``(d) Credit for School and Public Library Computer Donations.--No 
deduction shall be allowed for that portion of the qualified computer 
contributions (as defined in section 170(e)(6)(B)) made during the 
taxable year that is equal to the amount of credit determined for the 
taxable year under section 45D(a). In the case of a corporation which 
is a member of a controlled group of corporations (within the meaning 
of section 52(a)) or a trade or business which is treated as being 
under common control with other trades or businesses (within the 
meaning of section 52(b)), this subsection shall be applied under rules 
prescribed by the Secretary similar to the rules applicable under 
subsections (a) and (b) of section 52.''
    (d) Limitation on Carryback.--Subsection (d) of section 39 of such 
Code (relating to carryback and carryforward of unused credits) is 
amended by adding at the end the following:
            ``(9) No carryback of school and public library computer 
        donation credit before effective date.--No amount of unused 
        business credit available under section 45D may be carried back 
        to a taxable year beginning on or before the date of the 
        enactment of this paragraph.''.
    (e) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 45C the following:

                              ``Sec. 45D. Credit for computer donations 
                                        to schools and public 
                                        libraries.''
    (f) Effective Date.--The amendments made by this section shall 
apply to contributions made in taxable years beginning after the date 
of the enactment of this Act.