I
106TH CONGRESS
2D SESSION
H. R. 5004
To amend the Internal Revenue Code of 1986 to allow credit against income
tax for information technology training expenses, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JULY 27, 2000
Mr. WELLER (for himself, Mr. MORAN of Virginia, Mr. COX, Mr. TAUZIN, Mr.
DAVIS of Virginia, Mr. SALMON, Mr. SMITH of Washington, Mrs.
TAUSCHER, and Mr. DREIER) introduced the following bill; which was re-
ferred to the Committee on Ways and Means, and in addition to the
Committee on Science, 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 amend the Internal Revenue Code of 1986 to allow credit
against income tax for information technology training
expenses, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Technology Education
and Training Act of 2000’’.
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.—There shall be allowed as a
credit against the tax imposed by this chapter an amount
equal to 100 percent of information technology training
program expenses paid or incurred by the taxpayer during
the taxable year.
‘‘(b) LIMITATION.—
‘‘(1) IN GENERAL.—The amount of information
technology training program expenses with respect
to an individual which may be taken into account
under subsection (a) for the taxable year shall not
exceed $1,500.
‘‘(2) LARGER CREDIT FOR PARTICIPATION IN
CERTAIN PROGRAMS.—The dollar amount in para-
graph (1) shall be increased (but not above $2,000)
by the amount information technology training pro-
gram expenses paid or incurred by the taxpayer with
respect to a program operated—
‘‘(A) in an empowerment zone or enter-
prise community designated under part I of
subchapter U,
‘‘(B) 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 estab-
lished under the National School Lunch Act,
‘‘(C) in an area designated as a disaster
area by the Secretary of Agriculture or by the
President under the Disaster Relief and Emer-
gency Assistance Act in the taxable year or the
4 preceding taxable years,
‘‘(D) in a rural enterprise community des-
ignated under section 766 of the Agriculture,
Rural Development, Food and Drug Adminis-
tration, and Related Agencies Appropriations
Act, 1999,
‘‘(E) in an area designated by the Sec-
retary of Agriculture as a Rural Economic Area
Partnership Zone, or
‘‘(F) by an employer who has 200 or fewer
employees for each working day in each of 20
or more calendar weeks in the current or pre-
ceding calendar year.
‘‘(3) LIMITATION ON EMPLOYEES.—In the case
of an employee, the limitation under this subsection
for any taxable year shall be reduced by the credit
determined under this section for expenses with re-
spect to such employee paid or incurred by such em-
ployee’s employer during the taxable year of the em-
ployer ending with or within the employee’s taxable
year.
‘‘(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 incurred by reason of the participation of the
taxpayer (or any employee of the taxpayer) in any
information technology training program if such ex-
penses lead to an industry-accepted IT Training
Certification for the participant. Such term includes
expenses paid for certification testing which is essen-
tial to assessing skill acquisition.
‘‘(2) INFORMATION
TECHNOLOGY
TRAINING
PROGRAM.—The term ‘information technology train-
ing program’ means a program for recognized infor-
mation technology certifications—
‘‘(A) by any information technology trade
association or corporation, and
‘‘(B) involving—
‘‘(i) employers, and
‘‘(ii) State training programs, school
districts, university systems, higher edu-
cation institutions (as defined in section
101(b) of the Higher Education Act of
1965), or approved commercial information
technology training providers.
‘‘(3) APPROVED
COMMERCIAL
INFORMATION
TECHNOLOGY TRAINING PROVIDERS.—The term ‘ap-
proved commercial information technology training
providers’ means a private sector provider of edu-
cational products and services utilized for training in
information technology which is approved with re-
spect to—
‘‘(A) the curriculum that is used for the
training, or
‘‘(B) the technical knowledge of the in-
structors of such provider,
by the information technology association sponsoring
such certifications or by 1 or more software pub-
lishers or hardware manufacturers the products of
which are a subject of the training.
‘‘(e) 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 (determined without regard to the limi-
tation under subsection (c)).
‘‘(f) ALLOCATIONS.—For purposes of this section,
rules similar to the rules of section 41(f)(2) shall apply.’’
(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 after
the date of enactment of this Act in taxable years ending
after such date.
(d) CERTIFICATIONS.—The National Science Foun-
dation shall establish an advisory group (to be known as
the ‘‘Information Technology Training Certification
Board’’) composed of information technology certification
and training associations and companies to develop a list
of the latest industry certifications that will qualify for
the credit under section 30B of the Internal Revenue Code
of 1986. The Information Technology Training Certifi-
cation Board shall be chaired by an information tech-
nology industry trade association and composed of not
more than 15 members. Such Board shall meet at least
annually and shall submit its annual recommended list of
such certifications to the National Science Foundation not
later than October 1 of each calendar year.
Æ