To amend the Domestic Volunteer Service Act of 1973 to create as a component of the Volunteers in Service to America program a technology corps that uses VISTA volunteers and other persons with expertise regarding information technology to facilitate the use of information technology in schools, libraries, and community centers, and for other purposes.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Education Technology Corps 
Act'' or as the ``NET Corps Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) Elementary and secondary school students who receive 
        regular access in school to Internet-accessible computers enjoy 
        higher quality educational opportunities and are better 
        prepared to succeed in college or the workplace.
            (2) Local educational agencies have made extraordinary 
        gains in the acquisition of computers and other information 
        technology equipment for schools. The Department of Education 
        reported in January 2001 that each school contains on average 
        100 computers. In 1999, 63 percent of school rooms used for the 
        instruction of students had access to the Internet.
            (3) However, local educational agencies are dedicating 
        almost all of their information technology resources to 
        equipment acquisition, while information technology training 
        for teachers and other school staff receives little financial 
        support. A CEO Forum on Education and Technology study 
        indicated that, in the 1997-1998 school year, schools expended 
        just five percent of their information technology budget on 
        teacher training.
            (4) The Department of Education reported in 1999 that only 
        33 percent of public school teachers with access to computers 
        and the Internet indicated that they were ``well prepared'' to 
        integrate the use of computers and the Internet into their 
        instruction.
            (5) As new information technologies are introduced into 
        classrooms, teachers will need regular access to professional 
        technology training.
            (6) The Corporation for National and Community Service 
        established by section 191 of the National and Community 
        Service Act of 1990 (42 U.S.C. 12651) has a proven record of 
        mobilizing the most intelligent, qualified, and altruistic 
        members of our communities for the purpose of meeting our 
        Nation's most urgent needs.
            (7) The Volunteers in Service to America program, commonly 
        known as VISTA, which is administered by the Corporation to 
        efforts to eliminate and alleviate poverty and poverty-related 
        problems in the United States, would provide a ready means to 
        facilitate the expanded use of information technology in 
        schools, libraries, and community centers, particularly in low-
        income areas, and to provide information technology training 
        for teachers and administrators of school, library, and 
        community center information technology networks.

SEC. 3. CREATION OF NATIONAL EDUCATION TECHNOLOGY CORPS AS A PART OF 
              VISTA.

    The Domestic Volunteer Service Act of 1973 is amended by inserting 
after section 109 (42 U.S.C. 4959) the following new section:

``SEC. 109A. NATIONAL EDUCATION TECHNOLOGY CORPS.

    ``(a) Establishment.--As part of the Volunteers in Service to 
America program established under this part, the Director shall 
establish a National Education Technology Corps for the purpose of 
developing, strengthening, supplementing, and expanding efforts of the 
Federal Government, State and local governments, and public and 
nonprofit organizations to mobilize local, State, Federal, and private 
sector financial and volunteer resources--
            ``(1) to improve the ability of teachers, staff, students, 
        and other persons to use information technology in schools, 
        libraries, and community centers;
            ``(2) to provide information technology training for 
        teachers so that teachers can incorporate the use of computers 
        and other information technologies in classroom instruction; 
        and
            ``(3) to provide technical support to administrators of 
        school, library, and community center information technology 
        networks.
    ``(b) Recruitment of Volunteers.--
            ``(1) Eligibility criteria.--In establishing the 
        recruitment procedures under section 103(b) applicable to the 
        selection and placement of volunteers for service in the 
        National Education Technology Corps, the Director shall limit 
        selection to individuals--
                    ``(A) who already have sufficient experience or 
                expertise regarding information technology and its uses 
                to permit their prompt participation in the types of 
                activities described in subsection (a); or
                    ``(B) who, with minimal additional training (as 
                determined by the Director), would be ready to 
                participate in such activities.
            ``(2) Relationship to americorps.--A participant in a 
        national service program assisted under subtitle C of title I 
        of the National and Community Service Act of 1990 (42 U.S.C. 
        12571 et seq.), commonly known as the Americorps program, may 
        be selected to also serve in the National Education Technology 
Corps if the participant meets the eligibility criteria in paragraph 
(2).
    ``(c) Placement.--
            ``(1) In general.--The Director shall assign volunteers 
        selected for the National Education Technology Corps to 
        projects and programs that utilize volunteers to perform the 
        types of activities described in subsection (a). Such programs 
        and projects may be administered by public or private nonprofit 
        agencies and organizations, community-based nonprofit 
        organizations, local and State education agencies, local and 
        State agencies administering information technology programs, 
        educational institutions, libraries, and local, municipal, and 
        State governmental entities.
            ``(2) Technology plan.--A volunteer serving in the National 
        Education Technology Corps may not be assigned to a school to 
        perform services described in subsection (a) unless the school, 
        or a local educational agency on behalf of the school, submits 
        to the Director a technology plan that--
                    ``(A) outlines the goals for the school's education 
                technology; and
                    ``(B) complies with such guidelines as the Director 
                may establish.
            ``(3) Placement priority.--In the assignment of volunteers 
        under this section, the Director shall give priority 
        consideration to programs and projects to assist schools that--
                    ``(A) are located in urban or rural areas with the 
                highest concentrations of illiteracy and of low income 
                individuals and families; or
                    ``(B) have been unable to secure assistance for 
                information technology improvements and training from 
                other sources.
    ``(d) Partnerships With Qualified Nonprofit Organizations.--The 
Director is authorized and encouraged to enter into partnerships with 
qualified nonprofit organizations that undertake the types of services 
described in subsection (a) for schools, libraries, and community 
centers to support and expand the efforts of these organizations.
    ``(e) Coordination With Department of Education.--The Director 
shall coordinate with the Secretary of Education in the training of 
volunteers for the National Education Technology Corps to ensure that 
the activities undertaken by the volunteers under this section is 
consistent with the educational needs of schools.
    ``(f) Agreements with Private Sector.--The Director may enter into 
an agreement with a private sector business under which an employee of 
the business who has experience or expertise regarding information 
technology and its uses will assist, without financial remuneration 
from the Director, on a full-time or part-time basis--
            ``(1) the National Education Technology Corps and programs 
        and projects that receive volunteers to undertake the types of 
        activities described in subsection (a); and
            ``(2) the Director in the training of National Education 
        Technology Corps volunteers.
    ``(g) Effect of Funding Reduction.--In any fiscal year in which the 
services provided under this part are reduced, the services provided 
under this section shall be proportionately reduced.''.

SEC. 4. INCOME TAX CREDIT FOR ASSISTANCE PROVIDED TO NATIONAL EDUCATION 
              TECHNOLOGY CORPS.

    (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 inserting after section 45D the following new 
section:

``SEC. 45E. NATIONAL EDUCATION TECHNOLOGY CORPS ASSISTANCE.

    ``(a) General Rule.--For purposes of section 38, the National 
Education Technology Corps assistance credit determined under this 
section for the taxable year is an amount equal to 20 percent of the 
sum of --
            ``(1) the wages paid or incurred by the taxpayer during the 
        taxable year for qualified employee services, and
            ``(2) the amount allowed as a deduction under section 170 
        for the taxable year for qualified contributions.
    ``(b) Maximum Credit.--
            ``(1) National limitation.--The amount of credit determined 
        under this section for all taxable years beginning in a 
        calendar year shall not exceed $75,000,000.
            ``(2) Taxpayer limitation.--The amount of credit determined 
        under this section for a taxpayer for a taxable year shall not 
        exceed the portion of the national limitation under paragraph 
        (1) for the calendar year in which such taxable year begins 
        which is allocated by the National Education Technology Corps 
        to such taxpayer for such year.
            ``(3) Per employee limit.--The credit determined under this 
        section with respect to services performed by an employee 
        during a taxable year shall not exceed $25,000 (or such lesser 
        amount determined under paragraph (2)).
    ``(c) Definitions.--For purposes of this section--
            ``(1) Qualified employee services.--The term `qualified 
        employee services' means any service furnished by an employee 
        of the taxpayer through the National Education Technology 
        Corps, either directly as a volunteer in the National Education 
        Technology Corps or as a participant in a National Education 
        Technology Corps partnership entered into under section 109A(d) 
        of the Domestic Volunteer Service Act of 1973.
            ``(2) Qualified contribution.--The term `qualified 
        contribution' means any contribution of tangible personal 
        property to or for the benefit of the National Education 
        Technology Corps.
            ``(3) Wages.--The term `wages' has the meaning given to 
        such term by section 51.
    ``(d) Controlled Groups.--Rules similar to the rules of section 
1397(b) shall apply for purposes of this section.''.
    (b) Denial of Double Benefit.--Subsection (a) of section 280C of 
such Code is amended by inserting ``45E(a),'' after ``45A(a),''.
    (c) Credit Made Part of General Business Credit.--
            (1) In general.--Subsection (b) of section 38 of such Code 
        (relating to current year business credit) is amended by 
        striking ``plus'' at the end of paragraph (12), by striking the 
        period at the end of paragraph (13) and inserting ``, plus'', 
        and by adding at the end thereof the following new paragraph:
            ``(14) the National Education Technology Corps assistance 
        credit determined under section 45E(a).''.
            (2) Limitation on carryback.--Subsection (d) of section 39 
        of such Code is amended by adding at the end the following new 
        paragraph:
            ``(10) No carryback of national education technology corps 
        assistance credit before effective date.--No portion of the 
        unused business credit for any taxable year which is 
        attributable to the credit determined under section 45E may be 
        carried back to any taxable year ending before the date of the 
        enactment of this paragraph.''.
            (3) Deduction for certain unused business credits.--
        Subsection (c) of section 196 of such Code is amended by 
        striking ``and'' at the end of paragraph (8), by striking the 
        period at the end of paragraph (9) and inserting ``, and'', and 
        by adding after paragraph (9) the following new paragraph:
            ``(10) the National Education Technology Corps assistance 
        credit determined under section 45E.''.
    (d) 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 45D the following new 
item:

                              ``Sec. 45E. National Education Technology 
                                        Corps assistance.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

Summary: National Education Technology Corps Act - Amends the Domestic Volunteer Service Act of 1973 to establish a National Education Technology Corps as part of the Volunteers in Service to America (VISTA) program, using VISTA volunteers and others with appropriate expertise, in partnerships to facilitate use of information technology in schools, libraries, and community centers. Amends the Internal Revenue Code to establish a business-related tax credit for employers for assistance to the NET Corps through their employees' services either as volunteers or as participants in partnerships.