‘‘(v) INFORMATION
TECHNOLOGY.—
The term ‘information technology’ includes
any computer or peripheral equipment,
computer software, digital augmentative
speech device, firmware, and services relat-
ed thereto.
‘‘(vi) CORPORATION.—The term ‘cor-
poration’ has the meaning given such term
by paragraph (4)(D).’’
(b) COMPUTER TRAINING.—Section 170 of such
Code is amended by adding at the end the following new
subsection:
‘‘(n) COMPUTER TRAINING.—
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘charitable contribution’ includes a
contribution by a corporation of qualified computer
training.
‘‘(2) QUALIFIED COMPUTER TRAINING.—
‘‘(A) IN GENERAL.—For purposes of para-
graph (1), the term ‘qualified computer train-
ing’ means training—
‘‘(i) provided by the taxpayer in the
use of computer software or any computer
or peripheral equipment (as defined in sub-
section (e)(6)(E)) contributed to the donee
by the taxpayer for a purpose described in
subsection (e)(6)(B)(iii),
‘‘(ii) provided to an individual em-
ployed by an organization or unit described
in subsection (e)(6)(B)(i), and
‘‘(iii) for which the taxpayer receives
from the donee a written statement rep-
resenting that the training is not in ex-
change for money, other property, or serv-
ices.
‘‘(B) TIME LIMITATION.—Not more than 8
hours of training may be taken into account
under subparagraph (A) with respect to each
contribution.
‘‘(C) VALUATION.—For the purpose of this
subsection, the value of the time of an individ-
ual who provides computer training shall be
based on the usual wage rate of the individual.’’
(c) CONTRIBUTION
OF
DIGITAL
AUGMENTATIVE
SPEECH DEVICES FOR USE BY INDIVIDUALS WITH DIS-
ABILITIES.—Subsection (e) of section 170 of the Internal
Revenue Code of 1986, as amended by subsection (a) of
this section, is further amended by adding at the end the
following new paragraph:
‘‘(7) SPECIAL RULE FOR CONTRIBUTIONS OF
DIGITAL AUGMENTATIVE SPEECH DEVICES.—
‘‘(A) LIMIT ON REDUCTION.—In the case
of a contribution or gift of a digital augment-
ative speech device to an entity described in
subparagraph (B)—
‘‘(i) the reduction under paragraph
(1)(A) shall be no greater than the amount
determined under paragraph (3)(B), and
‘‘(ii) qualified training in the use of
such device shall be treated as a charitable
contribution for purposes of this section.
‘‘(B) ENTITY
DESCRIBED.—An entity is
described in this subparagraph if the entity is—
‘‘(i) described in section 501(c)(3) and
exempt 
from 
taxation 
under 
section
501(a), or
‘‘(ii) a governmental unit described in
subsection (c)(1),
that has documented experience and expertise
at the community level in providing training
and evaluation for information technology serv-
ices and devices to individuals with disabilities,
their parents, family members, guardians, advo-
cates, or authorized representatives.
‘‘(C) QUALIFIED TRAINING.—
‘‘(i) IN GENERAL.—The term ‘quali-
fied training’ means training in the use of
a digital augmentative speech device con-
tributed by the taxpayer under subpara-
graph (A) to an entity described in sub-
paragraph (B) that is —
‘‘(I) provided by the taxpayer,
‘‘(II) provided to an individual
employed by such entity, and
‘‘(III) for which the taxpayer re-
ceives from the donee a written state-
ment representing that the training
meets the requirements of subpara-
graph (D).
‘‘(D) LIMITATIONS.—
‘‘(i) EXCHANGE FOR MONEY, ETC.—
Subparagraph (A) shall not apply to prop-
erty or training donated under this para-
graph if such property is transferred by
the donee in exchange for money, other
property, or services.
‘‘(ii) TIME
AND
VALUATION.—Sub-
paragraphs (B) and (C) of paragraph (6)
shall apply to training subject to this sub-
paragraph.
‘‘(E) DEFINITIONS.—For purposes of this
paragraph, the terms ‘disability’ and ‘informa-
tion technology’ have the meaning given such
terms by subsection (e)(6)(E).’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1996.
SEC. 2. REPORT ON EFFECTIVENESS OF CHARITABLE CON-
TRIBUTIONS OF COMPUTERS AND SOFTWARE
IN MEETING EDUCATIONAL NEEDS OF STU-
DENTS.
Not later than December 31, 1998, the Comptroller
General of the United States shall conduct a study on the
effectiveness of the enhanced charitable contribution
under section 170(e)(6) of the Internal Revenue Code of
1986 (as amended by section 1 of this Act) in meeting
educational needs of students in the United States. The
Comptroller General shall submit the report to the Com-
mittee on Ways and Means of the House of Representa-
tives and the Committee on Finance of the Senate.
SEC. 3. DONATIONS TO UNDERPRIVILEGED SCHOOLS.
It is the sense of Congress that one of the main pur-
poses of the enhanced charitable deduction under section
170(e)(6) of the Internal Revenue Code of 1986 (as
amended by section 1 of this Act) is to encourage the do-
nation of computer equipment and software to—
(1) schools serving low income communities;
(2) schools whose fiscal year budgets are below
the applicable State-wide norm; and
(3) schools at which student test scores are sub-
stantially below the State-wide norm.
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