SEC. 2. CREDIT FOR INFORMATION TECHNOLOGY TRAIN-
ING PROGRAM EXPENSES.
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by adding at the end the following:
‘‘SEC. 30B. INFORMATION TECHNOLOGY TRAINING PRO-
GRAM EXPENSES.
‘‘(a) GENERAL RULE.—In the case of a taxpayer en-
gaged in a trade or business during the taxable year, there
shall be allowed as a credit against the tax imposed by
this chapter for such taxable year an amount equal to 100
percent of information technology training program ex-
penses of the taxpayer and any employee of the taxpayer
paid or incurred by the taxpayer during such taxable year.
‘‘(b) LIMITATION.—
‘‘(1) IN GENERAL.—The amount of information
technology training program expenses with respect
to any individual which may be taken into account
under subsection (a) for the taxable year shall not
exceed $1,500.
‘‘(2) INCREASE IN CREDIT AMOUNT FOR PAR-
TICIPATION IN CERTAIN PROGRAMS AND FOR CER-
TAIN
INDIVIDUALS.—The dollar amount in para-
graph (1) shall be increased (but not above $2,000)
by the amount of information technology training
program 
expenses 
paid 
or 
incurred 
by 
the
taxpayer—
‘‘(A) with respect to a program operated—
‘‘(i) in an empowerment zone or en-
terprise community designated under part
I of subchapter U or a renewal community
designated under part I of subchapter X,
‘‘(ii) in a school district in which at
least 50 percent of the students attending
schools in such district are eligible for free
or reduced-cost lunches under the school
lunch program established under the Na-
tional School Lunch Act,
‘‘(iii) in an area designated as a dis-
aster area by the Secretary of Agriculture
or by the President under the Disaster Re-
lief and Emergency Assistance Act in the
taxable year or the 4 preceding taxable
years,
‘‘(iv) in a rural enterprise community
designated under section 766 of the Agri-
culture, Rural Development, Food and
Drug Administration, and Related Agen-
cies Appropriations Act, 1999,
‘‘(v) in an area designated by the Sec-
retary of Agriculture as a Rural Economic
Area Partnership Zone,
‘‘(vi) in an area over which an Indian
tribal government (as defined in section
7701(a)(40)) has jurisdiction, or
‘‘(vii) by an employer who has 200 or
fewer employees for each business day in
each of 20 or more calendar weeks in the
current or preceding calendar year, or
‘‘(B) in the case of an individual with a
disability.
‘‘(c) INFORMATION TECHNOLOGY TRAINING PRO-
GRAM EXPENSES.—For purposes of this section—
‘‘(1) IN
GENERAL.—The term ‘information
technology training program expenses’ means ex-
penses paid or incurred by reason of the participa-
tion of the taxpayer (or any employee of the tax-
payer) in any information technology training pro-
gram if such expenses lead to an industry-accepted
information technology certification for the partici-
pant. Such term shall only include includes expenses
paid for in connection with course work and certifi-
cation testing which is essential to assessing skill ac-
quisition.
‘‘(2) INFORMATION
TECHNOLOGY
TRAINING
PROGRAM.—The term ‘information technology train-
ing program’ means a program for an industry-ac-
cepted information technology certification—
‘‘(A) by any information technology trade
association or corporation, and
‘‘(B) which—
‘‘(i) is provided for the employees of
such association or corporation, or
‘‘(ii) involves—
‘‘(I) employers, and
‘‘(II) State training programs,
school districts, university systems,
higher education institutions (as de-
fined in section 101(b) of the Higher
Education Act of 1965), or certified
commercial 
information 
technology
training providers.
‘‘(3) CERTIFIED
COMMERCIAL
INFORMATION
TECHNOLOGY TRAINING PROVIDER.—
‘‘(A) IN
GENERAL.—The term ‘certified
commercial information technology training
provider’ means a private sector organization
providing an information technology training
program which leads to an approved informa-
tion technology industry certification for the
participants.
‘‘(B) 
APPROVED
INDUSTRY
CERTIFI-
CATION.—For purposes of paragraph (1), an in-
formation technology industry certification shall
be considered approved if such certification is
approved by the Secretary, in consultation with
the Information Technology Training Certifi-
cation Advisory Board.
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction
or credit under any other provision of this chapter shall
be allowed with respect to information technology training
program expenses taken into account for the credit under
this section.
‘‘(e) CERTAIN RULES MADE APPLICABLE.—For pur-
poses of this section, rules similar to the rules of section
45A(e)(2) and subsections (c), (d), and (e) of section 52
shall apply.
‘‘(f) APPLICATION WITH OTHER CREDITS.—The
credit allowed by subsection (a) for any taxable year shall
not exceed the excess (if any) of—
‘‘(1) the regular tax for the taxable year re-
duced by the sum of the credits allowable under the
subpart A and the previous sections of this subpart,
over
‘‘(2) the tentative minimum tax for the taxable
year.’’.
(b) CLERICAL AMENDMENT.—The table of sections
for subpart B of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following:
‘‘Sec. 30B. Information technology training program expenses.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to amounts paid or incurred in tax-
able years beginning after December 31, 2001.
SEC. 3. INFORMATION TECHNOLOGY TRAINING CERTIFI-
CATION ADVISORY BOARD.
(a) ESTABLISHMENT.—There is established an Infor-
mation Technology Training Certification Advisory Board
(in this section referred to as the ‘‘Board’’).
(b) MEMBERSHIP.—The Board shall be composed of
not more than 15 members appointed by the Secretary
of the Treasury from among individuals—
(1) associated with information technology cer-
tification and training associations and businesses;
and
(2) who are not officers or employees of the
Federal Government.
(c) MEETINGS.—The Board shall meet not less often
than annually.
(d) CHAIRPERSON.—
(1) IN GENERAL.—Subject to paragraph (2),
the Board shall elect a Chairperson from among its
members.
(2) CHAIRPERSON.—The chairperson shall be
an individual who is a member of an information
technology industry trade association.
(e) DUTIES.—The Board shall develop a list of infor-
mation technology industry certifications, for approval by
the Secretary of the Treasury, that qualify the provider
of the certification as a certified commercial information
technology training provider under section 30B(c)(3) of
the Internal Revenue Code of 1986, as added by section
(2)(a).
(f) SUBMISSION OF LIST.—Not later than October 1,
2001, and each year thereafter, the Board shall submit
the list required under subsection (e) to the Secretary of
the Treasury.
(g) BOARD PERSONNEL MATTERS.—
(1) COMPENSATION OF MEMBERS.—Each mem-
ber of the Board shall serve without compensation.
(2) TRAVEL EXPENSES.—Each member of the
Board shall be allowed travel expenses, including per
diem in lieu of subsistence, at rates authorized for
employees of agencies under subchapter I of chapter
57 of title 5, United States Code, while away from
their homes or regular places of business in the per-
formance of services for the Board.
(h) TERMINATION OF THE BOARD.—Section 14(b) of
the Federal Advisory Committee Act (5 U.S.C. App.) shall
not apply to the Board.
SEC. 4. HOPE SCHOLARSHIP AND LIFETIME LEARNING
CREDITS INCLUDE TECHNOLOGY TRAINING
CENTERS.
(a) IN GENERAL.—Section 25A(f)(2) of the Internal
Revenue Code of 1986 (relating to eligible educational in-
stitution) is amended to read as follows:
‘‘(2) ELIGIBLE EDUCATIONAL INSTITUTION.—
The term ‘eligible educational institution’ means—
‘‘(A) an institution—
‘‘(i) which is described in section
101(b) of the Higher Education Act of
1965, and
‘‘(ii) which is eligible to participate in
a program under title IV of such Act, or
‘‘(B) a certified commercial information
technology training provider (as defined in sec-
tion 30B(c)(3)).’’.
(b) CONFORMING AMENDMENT.—The second sen-
tence of section 221(e)(2) of the Internal Revenue Code
of 1986 is amended by striking ‘‘section 25A(f)(2)’’ and
inserting ‘‘section 25A(f)(2)(A)’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2001.
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