I
107TH CONGRESS
1ST SESSION
H. R. 2259
To amend the Internal Revenue Code of 1986 to expand the enhanced
deduction for corporate donations of computer technology to senior cen-
ters and community centers.
IN THE HOUSE OF REPRESENTATIVES
JUNE 20, 2001
Mr. LEWIS of Georgia (for himself, Mr. WELLER, Mr. RANGEL, Mr. STARK,
Mrs. THURMAN, Mr. LIPINSKI, Mr. PAYNE, Mr. OWENS, Ms. MCKINNEY,
Mr. BALDACCI, Mr. JACKSON of Illinois, Mr. KIND, Mr. LANTOS, Mr.
GORDON, Mr. MCGOVERN, and Mr. TERRY) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to expand
the enhanced deduction for corporate donations of com-
puter technology to senior centers and community cen-
ters.
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 ‘‘Community Tech-
nology Assistance Act’’.
SEC. 2. FINDINGS.
Congress finds the following:
(1) From December 1998 to August 2000, the
share of Americans using the Internet jumped by
over 35 percent, from 32.7 percent to 44.4 percent,
according to the recent United States Department of
Commerce report, Falling Through the Net: Toward
Digital Inclusion. If growth continues at that rate,
more than half of all Americans will be using the
Internet by the middle of this year, the report
projects.
(2) Although more Americans than ever are
connected to the Internet, the most recent data show
that a ‘‘digital divide’’ still exists between those with
different levels of income and education, different
racial and ethnic groups, old and young, single and
dual parent families, and those with and without dis-
abilities, according to the United States Department
of Commerce.
(3) Although both African Americans and His-
panic Americans have shown gains in Internet access
over the past 20 months, still only about 16 percent
of Hispanic Americans and just under 19 percent of
African Americans use the Internet at home, com-
pared to a third of the United States population as
a whole.
(4) The gap in Internet access rates between
African American households and the national aver-
age is 18 percent; 3 percent more than in December
1998 and the gap in Internet access between His-
panic American households and the national average
is 17.9 percent; 4.3 percent more than it was in
1998.
(5) Individuals over 50 years old are among the
least likely to be Internet users, with an Internet use
rate of less than 30 percent. However, individuals in
this age group are almost 3 times as likely to be
Internet users if they are in the labor force than if
they are not.
(6) Less than 1 in 5 individuals living in house-
holds with incomes of less than $15,000 were Inter-
net users in August 2000. In contrast, 7 out of 10
individuals living in households with incomes of at
least $75,000 had Internet access.
(7) Schools, libraries, and other public access
points, such as community centers, continue to serve
those groups that do not have access at home.
(8) Of those States that have surveyed com-
puter access at senior centers, many report a need
for computer and software acquisition.
SEC. 3. ENHANCED DEDUCTION FOR CORPORATE DONA-
TIONS OF COMPUTER TECHNOLOGY TO SEN-
IOR CENTERS AND COMMUNITY CENTERS.
(a) EXPANSION OF COMPUTER TECHNOLOGY DONA-
TIONS
TO SENIOR CENTERS
AND COMMUNITY CEN-
TERS.—Section 170(e)(6)(B)(i) of the Internal Revenue
Code of 1986 (relating to qualified computer contribution)
is amended by striking ‘‘or’’ at the end of subclause (II)
and by inserting after subclause (III) the following:
‘‘(IV) a multipurpose senior cen-
ter (as defined in section 102(35) of
the Older Americans Act of 1965 (42
U.S.C. 3002(35)), as in effect on the
date of the enactment of the Commu-
nity Technology Assistance Act which
is described in section 501(c)(3) and
exempt from tax under section 501(a)
for use by individuals who have at-
tained 60 years of age to improve job
skills in computers, or
‘‘(V) a nonprofit or governmental
community center, including any cen-
ter within which an after-school or
employment training program is oper-
ated,’’.
(b) EFFECTIVE DATE.—The amendments made by
this section shall apply to contributions made after De-
cember 31, 2001.
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