(1) There is a need for widespread commitment
to provide each child with a high quality education
that will prepare that child to successfully compete
in a global marketplace.
(2) The technological transformation of our
schools will go to waste if elementary and secondary
teachers are not provided with the support they need
to effectively integrate technologies into their teach-
ing.
(3) Teachers should be provided with the tools
and time required to master a variety of techno-
logical skills, redesign their lesson plans around
technology-enhanced resources, and take on a com-
plex new role in the technologically transformed
classroom.
(4) Teachers receive little support for these fun-
damental changes, and most teachers are left largely
on their own as they struggle to integrate technology
into their curricula.
(5) Just as our Nation’s businesses are pro-
vided with a variety of tax incentives to improve
their business operations in order to strengthen the
American economy, so also it is necessary and ap-
propriate that our Nation’s secondary and elemen-
tary teachers are afforded similar opportunities in
order to fulfill our commitment to providing every
child with a high quality education.
SEC. 3. CREDIT FOR ACQUISITION OF COMPUTER HARD-
WARE AND SOFTWARE BY ELEMENTARY AND
SECONDARY TEACHERS.
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to nonrefundable personal credits) is
amended by inserting after section 25A the following new
section:
‘‘SEC. 25B. ACQUISITION OF COMPUTER HARDWARE AND
SOFTWARE BY ELEMENTARY AND SECOND-
ARY TEACHERS.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against
the tax imposed by this chapter for a taxable year an
amount equal to the qualified computer expenditures made
by such individual for the taxable year.
‘‘(b) LIMITATION.—The amount allowed under sub-
section (a) for a taxable year shall not exceed $2,000.
‘‘(c) DEFINITIONS.—For purposes of subsection
(a)—
‘‘(1) QUALIFIED COMPUTER EXPENDITURES.—
‘‘(A) IN
GENERAL.—The term ‘qualified
computer expenditures’ means the amount paid
or incurred for the acquisition of a computer,
related peripheral equipment, and computer
software. Such term shall not include computer
software that is primarily used for entertain-
ment or amusement.
‘‘(B) COMPUTER, RELATED
PERIPHERAL
EQUIPMENT.—The terms ‘computer’ and ‘relat-
ed peripheral equipment’ have the meanings
given to such terms by section 168(i)(2)(B).
‘‘(C) COMPUTER
SOFTWARE.—The term
‘computer software’ has the meaning given to
such term by section 197(e)(3)(B), except that
such term shall include educational software
available only to educators.
‘‘(2) ELIGIBLE INDIVIDUAL.—The term ‘eligible
individual’ means an individual who is a teacher in
the classroom in an elementary or secondary school.
‘‘(d) TERMINATION.—Subsection (a) shall not apply
to expenditures made after December 31, 2003.’’.
(b) CLERICAL AMENDMENT.—The table of sections
for subpart A of part IV of subchapter A of chapter 1
of such Code is amended by inserting after the item relat-
ing to section 25A the following new item:
‘‘Sec. 25B. Acquisition of computer hardware and software by ele-
mentary and secondary teachers.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1998.
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