I 

108TH CONGRESS 

2D SESSION H. R. 4983 

To amend the Internal Revenue Code of 1986 to provide a credit to businesses 

whose employees teach at community colleges. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 22, 2004 

Mr. PASCRELL (for himself, Mr. HINCHEY, Mr. ENGLISH, Mr. FROST, Mr. 

UPTON, Mr. REYES, Ms. HARRIS, Mr. JEFFERSON, Ms. ROS-LEHTINEN, 

Mr. RUPPERSBERGER, Mr. SOUDER, Mr. PAYNE, Mr. GREENWOOD, Mr. 

PALLONE, Mr. WELDON of Pennsylvania, Ms. LEE, Mr. MCHUGH, Mr. 

OWENS, Ms. HART, Mr. FATTAH, Mr. VITTER, Mr. ALLEN, and Ms. LORETTA SANCHEZ of California) 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 

a credit to businesses whose employees teach at community colleges. 

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

3 SECTION 1. CREDIT FOR EMPLOYEES WHO TEACH AT A 

4 COMMUNITY COLLEGE. 

5 (a) IN GENERAL.—Subpart D of part IV of sub6 chapter A of chapter 1 of the Internal Revenue Code of 
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1 1986 (relating to business related credits) is amended by 

2 adding at the end the following: 

3 ‘‘SEC. 45G. CREDIT FOR TEACHING AT A COMMUNITY COL4 LEGE. 

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

6 in the case of an employer, the community college teaching 

7 credit determined under this section for the taxable year 

8 is an amount equal to the product of $1,000 and the num9 ber of qualified employees for the taxable year. 

10 ‘‘(b) QUALIFIED EMPLOYEE.—For purposes of sub11 section (a)— 

12 ‘‘(1) IN GENERAL.—An employee is a qualified 

13 employee for the taxable year if— 

14 ‘‘(A) the employee teaches an entire quali15 fied course of instruction which ends during the 

16 taxable year of the employer, 

17 ‘‘(B) the employee receives no compensa18 tion from the community college for teaching 

19 such course, and 

20 ‘‘(C) there is in effect with respect to such 

21 employee for the duration of such course a sec22 tion 45G credit teacher designation. 

23 ‘‘(2) SECTION 45G CREDIT TEACHER DESIGNA24 TION.— 
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1 ‘‘(A) IN GENERAL.—For purposes of para2 graph (1)(C), a section 45G credit teacher des3 ignation is a designation by the community col4 lege for the purposes of this section. 

5 ‘‘(B) LIMITATION.—No designation under 

6 subparagraph (A) shall be effective if, for any 

7 portion of the period for which such designation 

8 is made, such designation, when added to all 

9 other designations by such community college 

10 which are in effect for any portion of such pe11 riod, exceeds 20 designations under subpara12 graph (A). 

13 ‘‘(C) COOPERATION BETWEEN EMPLOYER

14 AND COLLEGE.—Employers and each commu15 nity college should work in cooperation with 

16 each other to structure the volunteer program 

17 for purposes of this section. 

18 ‘‘(3) QUALIFIED COURSE OF INSTRUCTION.— 

19 The term ‘qualified course of instruction’ means a 

20 course of instruction at a community college which 

21 is required for completion of a program of instruc22 tion. 

23 ‘‘(4) COMMUNITY COLLEGE.—The term ‘com24 munity college’ means a public or nonprofit private 

25 postsecondary regionally accredited institution that 
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1 provides not less than a 2-year program of instruc2 tion that is acceptable for full credit toward a bach3 elor’s degree and whose highest degree offered is 

4 predominantly the associate degree.’’. 

5 (b) CONFORMING AMENDMENTS.— 

6 (1) Section 38(b) of such Code is amended by 

7 striking ‘‘plus’’ at the end of paragraph (14), by 

8 striking the period at the end of paragraph (15) and 

9 inserting ‘‘, plus’’, and by adding at the end the fol10 lowing: 

11 ‘‘(16) the community college teaching credit de12 termined under section 45G.’’. 

13 (2) The table of sections for subpart D of part 

14 IV of subchapter A of chapter 1 of such Code is 

15 amended by adding at the end the following: 

‘‘Sec. 45G. Credit for teaching at a community college.’’. 

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

17 this section shall apply to taxable years beginning after 

18 December 31, 2003. 

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