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106TH CONGRESS

1ST SESSION H. R. 1076

To amend the Internal Revenue Code of 1986 to provide incentives to elementary and secondary teachers for acquisition of computer hardware and

software.

IN THE HOUSE OF REPRESENTATIVES

MARCH 11, 1999

Ms. STABENOW (for herself, Mr. CONYERS, Ms. KILPATRICK, Ms. LOFGREN,

and Mr. LARSON) 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 provide

incentives to elementary and secondary teachers for acquisition of computer hardware and software.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Teacher Technology

5 Access Act of 1999’’.

6 SEC. 2. FINDINGS.

7 The Congress finds the following:

8 (1) There is a need for widespread commitment

9 to provide each child with a high quality education
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1 that will prepare that child to successfully compete

2 in a global marketplace.

3 (2) The technological transformation of our

4 schools will go to waste if elementary and secondary

5 teachers are not provided with the support they need

6 to effectively integrate technologies into their teach7 ing.

8 (3) Teachers should be provided with the tools

9 and time required to master a variety of techno10 logical skills, redesign their lesson plans around

11 technology-enhanced resources, and take on a com12 plex new role in the technologically transformed

13 classroom.

14 (4) Teachers receive little support for these fun15 damental changes, and most teachers are left largely

16 on their own as they struggle to integrate technology

17 into their curricula.

18 (5) Just as our Nation’s businesses are pro19 vided with a variety of tax incentives to improve

20 their business operations in order to strengthen the

21 American economy, so also it is necessary and ap22 propriate that our Nation’s secondary and elemen23 tary teachers are afforded similar opportunities in

24 order to fulfill our commitment to providing every

25 child with a high quality education.
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1 SEC. 3. CREDIT FOR ACQUISITION OF COMPUTER HARD2 WARE AND SOFTWARE BY ELEMENTARY AND

3 SECONDARY TEACHERS.

4 (a) IN GENERAL.—Subpart A of part IV of sub5 chapter A of chapter 1 of the Internal Revenue Code of

6 1986 (relating to nonrefundable personal credits) is

7 amended by inserting after section 25A the following new

8 section:

9 ‘‘SEC. 25B. ACQUISITION OF COMPUTER HARDWARE AND

10 SOFTWARE BY ELEMENTARY AND SECOND11 ARY TEACHERS.

12 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli13 gible individual, there shall be allowed as a credit against

14 the tax imposed by this chapter for a taxable year an

15 amount equal to the qualified computer expenditures made

16 by such individual for the taxable year.

17 ‘‘(b) LIMITATION.—No amount shall be allowed as a

18 credit under subsection (a) for a taxable year if such

19 amount, when added to all previous amounts allowed as

20 a credit under subsection (a) for any taxable year, exceeds

21 $2,000.

22 ‘‘(c) DEFINITIONS.—For purposes of subsection

23 (a)—

24 ‘‘(1) QUALIFIED COMPUTER EXPENDITURES.—

25 ‘‘(A) IN GENERAL.—The term ‘qualified

26 computer expenditures’ means the amount paid
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1 or incurred for the acquisition of a computer,

2 related peripheral equipment, and computer

3 software. Such term shall not include computer

4 software that is primarily used for entertain5 ment or amusement.

6 ‘‘(B) COMPUTER, RELATED PERIPHERAL

7 EQUIPMENT.—The terms ‘computer’ and ‘relat8 ed peripheral equipment’ have the meanings

9 given to such terms by section 168(i)(2)(B).

10 ‘‘(C) COMPUTER SOFTWARE.—The term

11 ‘computer software’ has the meaning given to

12 such term by section 197(e)(3)(B), except that

13 such term shall include educational software

14 available only to educators.

15 ‘‘(2) ELIGIBLE INDIVIDUAL.—The term ‘eligible

16 individual’ means an individual who is a teacher in

17 the classroom in an elementary or secondary school.

18 ‘‘(d) TERMINATION.—Subsection (a) shall not apply

19 to expenditures made after December 31, 2004.’’.

20 (b) CLERICAL AMENDMENT.—The table of sections

21 for subpart A of part IV of subchapter A of chapter 1

22 of such Code is amended by inserting after the item relat23 ing to section 25A the following new item:

‘‘Sec. 25B. Acquisition of computer hardware and software by elementary and secondary teachers.’’.
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1 (c) EFFECTIVE DATE.—The amendments made by

2 this section shall apply to taxable years beginning after

3 December 31, 1999.

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