I

107TH CONGRESS

1ST SESSION H. R. 1188

To encourage the use of technology in the classroom.

IN THE HOUSE OF REPRESENTATIVES

MARCH 22, 2001

Mr. LUCAS of Kentucky introduced the following bill; which was referred to

the Committee on Education and the Workforce, 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 encourage the use of technology in the classroom.

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 ‘‘21st Century Teacher

5 Training Act of 2001’’.

6 SEC. 2. GRANTS FOR CLASSROOM-RELATED COMPUTER

7 TRAINING FOR TEACHERS.

8 (a) IN GENERAL.—The Secretary of Education,

9 through the Office of Educational Technology established

10 under section 216 of the Department of Education Orga-
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1 nization Act (20 U.S.C. 3425), may award grants on a

2 competitive basis to local educational agencies (as defined

3 in section 14101 of the Elementary and Secondary Edu4 cation Act of 1965 (20 U.S.C. 8801)) to assist such agen5 cies in providing intensive classroom-related computer

6 training for teachers.

7 (b) MINIMUM GRANT AMOUNT.—A grant awarded

8 pursuant to subsection (a) shall be for not less than

9 $10,000,000.

10 (c) REQUIREMENTS OF GRANT.—A grant awarded

11 pursuant to subsection (a) shall provide that—

12 (1) the grantee will enter into a contract with

13 an institution of higher education or another non14 profit educational provider (hereafter in this section

15 referred to as the ‘‘contractor’’) under which the

16 contractor will agree to establish, operate, and pro17 vide the non-Federal share of the cost of a teacher

18 training program described in such subsection;

19 (2) funds made available by the Secretary to

20 the grantee pursuant to any contract entered into

21 under this section will be used to pay the Federal

22 share of the cost of establishing and operating a

23 teacher training program as provided in paragraph

24 (1); and
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1 (3) the grantee will meet such other conditions

2 and standards as the Secretary determines to be

3 necessary to assure compliance with the provisions

4 of this section and will provide such technical assist5 ance as may be necessary to carry out the provisions

6 of this section.

7 (d) TEACHER TRAINING PROGRAMS.—The teacher

8 training programs authorized in subsection (a)—

9 (1) shall be conducted during the school year

10 and during the summer months;

11 (2) shall train teachers who teach grades kin12 dergarten through college;

13 (3) shall select teachers to become members of

14 a teacher network whose members will conduct

15 workshops for other teachers employed by the local

16 educational agency; and

17 (4) shall encourage teachers from all disciplines

18 to participate in such teacher training programs.

19 (e) SUPPLEMENT AND NOT SUPPLANT.—Grants

20 awarded pursuant to this section shall be used to supple21 ment and not supplant State and local funds available for

22 the purpose set forth in subsection (a).
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1 SEC. 3. INCOME TAX CREDIT FOR TECHNOLOGY-RELATED

2 PROFESSIONAL DEVELOPMENT FOR TEACH3 ERS.

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. TECHNOLOGY-RELATED PROFESSIONAL DEVEL10 OPMENT EXPENSES OF TEACHERS.

11 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli12 gible teacher, there shall be allowed as a credit against

13 the tax imposed by this chapter for the taxable year an

14 amount equal to the qualified technology-related expenses

15 paid or incurred by the taxpayer during such taxable year.

16 ‘‘(b) MAXIMUM CREDIT.—The credit allowed by sub17 section (a) for any taxable year shall not exceed $1,000

18 with respect to each eligible teacher.

19 ‘‘(c) ELIGIBLE TEACHER.—For purposes of this sec20 tion, the term ‘eligible teacher’ means any individual—

21 ‘‘(1) who, at the time the expense is paid or in22 curred, is a full-time teacher for any of grades K23 12 in the United States, or

24 ‘‘(2) who reasonably expects to be such a full25 time teacher for the academic year beginning in the
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1 taxable year in which such expense is paid or in2 curred.

3 ‘‘(d) QUALIFIED TECHNOLOGY-RELATED EX4 PENSES.—

5 ‘‘(1) IN GENERAL.—For purposes of this sec6 tion, the term ‘qualified technology-related expenses’

7 means expenses—

8 ‘‘(A) which would (but for subsection (e))

9 be allowed as a deduction under this chapter by

10 reason of being related to teaching activities re11 ferred to in subsection (c), and

12 ‘‘(B) which are for training in the use of

13 technology (including computers) in the class14 room.

15 ‘‘(2) COMPUTERS INCLUDED.—Such term in16 cludes the cost of any computer or technology equip17 ment (as defined in section 170(e)(6)(F)) if at least

18 50 percent of the use of which (whether or not in

19 the classroom) is related to teaching activities as an

20 eligible teacher.

21 ‘‘(e) DENIAL OF DOUBLE BENEFIT.—No deduction

22 shall be allowed under this chapter for any expense for

23 which a credit is allowed under this section.
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1 ‘‘(f) ELECTION TO HAVE CREDIT NOT APPLY.—A

2 taxpayer may elect to have this section not apply to any

3 taxable year.’’

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

5 for such subpart A is amended by inserting after the item

6 relating to section 25A the following new item:

‘‘Sec. 25B. Technology-related professional development expenses

of teachers.’’

7 (c) EFFECTIVE DATE.—The amendments made by

8 this section shall apply to taxable years beginning after

9 the date of the enactment of this Act.

10 SEC. 4. EXPANSION OF DEDUCTION FOR COMPUTER DONA11 TIONS TO CHARITIES.

12 (a) EXTENSION OF AGE OF ELIGIBLE COM13 PUTERS.—Clause (ii) of section 170(e)(6)(B) of the Inter14 nal Revenue Code of 1986 (defining qualified computer

15 contribution) is amended by striking ‘‘date’’ the first place

16 it appears and all that follows and inserting the following:

17 ‘‘date—

18 ‘‘(I) the taxpayer acquired or re19 acquired the property,

20 ‘‘(II) construction of the property

21 is substantially completed in the case

22 of property constructed by the tax23 payer for its own use in its trade or
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1 business and which is not inventory

2 with respect to the taxpayer, or

3 ‘‘(III) the property was originally

4 sold, leased, or otherwise disposed of

5 by the taxpayer in the case of prop6 erty reacquired by the taxpayer.’’.

7 (b) REACQUIRED COMPUTERS ELIGIBLE FOR DONA8 TION.—Clause (iii) of section 170(e)(6)(B) of such Code

9 (defining qualified computer contribution) is amended by

10 inserting ‘‘, the person from whom the donor reacquires

11 the property,’’ after ‘‘the donor’’.

12 (c) EFFECTIVE DATE.—The amendments made by

13 this section shall apply to contributions made in taxable

14 years ending after the date of the enactment of this Act.

15 SEC. 5. CREDIT FOR COMPUTER DONATIONS TO SCHOOLS

16 AND PUBLIC LIBRARIES.

17 (a) IN GENERAL.—Subpart D of part IV of sub18 chapter A of chapter 1 of the Internal Revenue Code of

19 1986 (relating to business related credits) is amended by

20 adding at the end the following:

21 ‘‘SEC. 45E. CREDIT FOR COMPUTER DONATIONS TO

22 SCHOOLS AND PUBLIC LIBRARIES.

23 ‘‘(a) GENERAL RULE.—For purposes of section 38,

24 the school and public library computer donation credit de25 termined under this section is an amount equal to 30 per-
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1 cent of the qualified computer contributions made by the

2 taxpayer during the taxable year.

3 ‘‘(b) INCREASED PERCENTAGE FOR CONTRIBUTIONS

4 TO SCHOOLS OR PUBLIC LIBRARIES IN EMPOWERMENT

5 ZONES, ENTERPRISE COMMUNITIES, AND INDIAN RES6 ERVATIONS.—In the case of a qualified computer con7 tribution to an educational organization, public library, or

8 entity located in an empowerment zone or enterprise com9 munity designated under section 1391 or an Indian res10 ervation (as defined in section 168(j)(6)), subsection (a)

11 shall be applied by substituting ‘50 percent’ for ‘30 per12 cent’.

13 ‘‘(c) LIMITATION.—No credit shall be allowed under

14 subsection (a) for the contribution of a computer (as de15 fined in section 168(i)(2)(B)(ii)) if the computer software

16 (as defined in section 197(e)(3)(B)) that serves as the op17 erating system of such computer has not been lawfully in18 stalled.

19 ‘‘(d) QUALIFIED COMPUTER CONTRIBUTION.—For

20 purposes of this section, the term ‘qualified computer con21 tribution’ has the meaning given such term by section

22 170(e)(6)(B).

23 ‘‘(e) CERTAIN RULES MADE APPLICABLE.—For pur24 poses of this section, rules similar to the rules of para25 graphs (1) and (2) of section 41(f) shall apply.
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1 ‘‘(f) TERMINATION.—This section shall not apply to

2 taxable years beginning on or after the date which is 3

3 years after the date of the enactment of the 21st Century

4 Teacher Training Act of 2001.’’

5 (b) CURRENT YEAR BUSINESS CREDIT CALCULA6 TION.—Section 38(b) of such Code (relating to current

7 year business credit) is amended by striking ‘‘plus’’ at the

8 end of paragraph (12), by striking the period at the end

9 of paragraph (13) and inserting ‘‘, plus’’, and by adding

10 at the end the following:

11 ‘‘(14) the school and public library computer

12 donation credit determined under section 45E(a).’’.

13 (c) DISALLOWANCE OF DEDUCTION BY AMOUNT OF

14 CREDIT.—Section 280C of such Code (relating to certain

15 expenses for which credits are allowable) is amended by

16 adding at the end the following:

17 ‘‘(d) CREDIT FOR SCHOOL AND PUBLIC LIBRARY

18 COMPUTER DONATIONS.—No deduction shall be allowed

19 for that portion of the qualified computer contributions

20 (as defined in section 170(e)(6)(B)) made during the tax21 able year that is equal to the amount of credit determined

22 for the taxable year under section 45E(a). In the case of

23 a corporation which is a member of a controlled group of

24 corporations (within the meaning of section 52(a)) or a

25 trade or business which is treated as being under common
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1 control with other trades or businesses (within the mean2 ing of section 52(b)), this subsection shall be applied

3 under rules prescribed by the Secretary similar to the

4 rules applicable under subsections (a) and (b) of section

5 52.’’

6 (d) LIMITATION ON CARRYBACK.—Subsection (d) of

7 section 39 of such Code (relating to carryback and

8 carryforward of unused credits) is amended by adding at

9 the end the following:

10 ‘‘(10) NO CARRYBACK OF SCHOOL AND PUBLIC

11 LIBRARY COMPUTER DONATION CREDIT BEFORE EF12 FECTIVE DATE.—No amount of unused business

13 credit available under section 45E may be carried

14 back to a taxable year beginning on or before the

15 date of the enactment of this paragraph.’’.

16 (e) CLERICAL AMENDMENT.—The table of sections

17 for subpart D of part IV of subchapter A of chapter 1

18 of such Code is amended by inserting after the item relat19 ing to section 45D the following:

‘‘Sec. 45E. Credit for computer donations to schools and public

libraries.’’

20 (f) EFFECTIVE DATE.—The amendments made by

21 this section shall apply to contributions made in taxable

22 years beginning after the date of the enactment of this

23 Act.

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