grades K–12 for use during the school day 
or in after-school programs, 
‘‘(iii) the original use of the property 
begins with the donee, 
‘‘(iv) the property will fit productively 
into the donee’s education plan, 
‘‘(v) the property is not transferred by 
the donee in exchange for money, other 
property, or services, except for shipping, 
installation and transfer costs, and 
‘‘(vi) the donee’s use and disposition 
of the property will be in accordance with 
the provisions of clauses (ii) through (v). 
‘‘(B) 
STEM 
PROPERTY.—The 
term 
‘STEM property’ means— 
‘‘(i) computer equipment and soft-
ware, 
‘‘(ii) microscopes, 
‘‘(iii) lab equipment, including glass-
ware, digital scales, and temperature meas-
uring devices, 
‘‘(iv) property used to maintain, ren-
ovate, or improve laboratory facilities, 
‘‘(v) STEM education curricula, and 
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‘‘(vi) whiteboards, smartboards, cam-
eras, and other relevant STEM education 
materials. 
‘‘(3) STEM SERVICE CONTRIBUTIONS.— 
‘‘(A) IN
GENERAL.—The term ‘STEM 
service contributions’ means the amount paid or 
incurred during the taxable year to provide 
STEM services in the United States for the ex-
clusive benefit of students at an elementary or 
secondary school but only if no charge is im-
posed for providing such services. 
‘‘(B) STEM SERVICES.—The term ‘STEM 
services’ means— 
‘‘(i) providing students the oppor-
tunity to engage in hands-on technical 
equipment training in a STEM education 
field, and 
‘‘(ii) bringing experts in a STEM edu-
cation field into the classroom or after 
school programs for demonstrations, talks, 
or mentoring exercises. 
‘‘(4) STEM STUDENT AND EDUCATOR TRAIN-
ING CONTRIBUTIONS.— 
‘‘(A) IN GENERAL.—The term ‘STEM stu-
dent and 
educator 
training 
contributions’ 
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means the amount paid or incurred during the 
taxable year to provide STEM student and edu-
cator training services in the United States for 
the exclusive benefit of students at an elemen-
tary or secondary school but only if no charge 
is imposed for providing such services. 
‘‘(B) STEM STUDENT
AND
EDUCATOR 
TRAINING
SERVICES.—The term ‘STEM stu-
dent and educator training services’ means— 
‘‘(i) on-site technical equipment train-
ing in a STEM education field, 
‘‘(ii) field trips to research or related 
facilities in a STEM education field, 
‘‘(iii) student internships or long term 
on-site training in a STEM education field, 
and 
‘‘(iv) educator training exercises in a 
STEM education field. 
‘‘(5) STEM EDUCATION.—The term ‘STEM 
education’ 
means 
education 
in 
the 
biological 
sciences, mathematics, earth and physical sciences, 
computer and information science, engineering, geo-
sciences, and social and behavioral sciences. 
‘‘(6) ELEMENTARY OR SECONDARY SCHOOL.— 
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‘‘(A) IN GENERAL.—The term ‘elementary 
or secondary school’ means any school which 
provides elementary education or secondary 
education (kindergarten through grade 12), as 
determined under State law. 
‘‘(B) GROUPINGS
OF
SCHOOLS.—Such 
term includes consortia or other groupings of 
such schools if all such schools in the consortia 
or grouping are located within the same State. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under this chapter for any amount allowed 
as a credit under this section.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) of such Code is amended by 
striking ‘‘plus’’ at the end of paragraph (35), by 
striking the period at the end of paragraph (36), 
and inserting ‘‘, plus’’, and by adding at the end the 
following new paragraph: 
‘‘(37) the elementary and secondary school 
STEM contributions credit determined under section 
45S.’’. 
(2) The table of sections for subpart D of part 
IV of subchapter A of chapter 1 of such Code is 
amended by adding at the end the following new 
item: 
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‘‘Sec. 45S. Contributions benefitting science, technology, engineering, and 
mathematics education at the elementary and secondary school 
level.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 4. GAO STUDY. 
Not later than 5 years after the date of the enact-
ment of this Act, the Government Accountability Office, 
in consultation with the Secretary of the Treasury, shall 
submit to Congress a report detailing— 
(1) the efficacy of the STEM Education Oppor-
tunity Act in increasing higher education enrollment 
in the fields of math, science, engineering, and tech-
nology, and 
(2) any effect such Act has had on the price of 
higher education tuition in such fields. 
Æ 
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