‘‘(e) CERTAIN RULES MADE APPLICABLE.—For pur-
poses of this section, rules similar to the rules of section 
45A(e)(2) and subsections (c), (d), and (e) of section 52 
shall apply. 
‘‘(f) APPLICATION WITH OTHER CREDITS.—The 
credit allowed by subsection (a) for any taxable year shall 
not exceed the excess (if any) of— 
‘‘(1) the regular tax for the taxable year re-
duced by the sum of the credits allowable under the 
subpart A and the previous sections of this subpart, 
over 
‘‘(2) the tentative minimum tax for the taxable 
year.’’. 
(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. 30D. Information and communications technology education and training 
program expenses.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
able years beginning after December 31, 2006. 
SEC. 4. ELIGIBLE EDUCATIONAL INSTITUTION. 
(a) IN GENERAL.—Section 25A(f)(2) of the Internal 
Revenue Code of 1986 (relating to eligible educational in-
stitution) is amended to read as follows: 
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‘‘(2) ELIGIBLE EDUCATIONAL INSTITUTION.— 
The term ‘eligible educational institution’ means— 
‘‘(A) an institution— 
‘‘(i) which is described in section 
101(b) or 102(a) of the Higher Education 
Act of 1965, and 
‘‘(ii) which is eligible to participate in 
a program under title IV of such Act, or 
‘‘(B) a commercial information and com-
munications technology training provider (as 
defined in section 30D(c)(3)).’’ 
(b) CONFORMING AMENDMENT.—The second sen-
tence of section 221(d)(2) of the Internal Revenue Code 
of 1986 is amended by striking ‘‘section 25A(f)(2)’’ and 
inserting ‘‘section 25A(f)(2)(A)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
SEC. 5. INFORMATION TECHNOLOGY TRAINING CERTIFI-
CATION ADVISORY BOARD. 
(a) ESTABLISHMENT.—There is established an Infor-
mation Technology Training Certification Advisory Board 
(in this section referred to as the ‘‘Board’’). 
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(b) MEMBERSHIP.—The Board shall be composed of 
not more than seven members appointed by the Secretary 
of the Treasury from among individuals— 
(1) associated with information technology cer-
tification and training associations and businesses; 
and 
(2) who are not officers or employees of the 
Federal Government. 
(c) MEETINGS.—The Board shall meet not less often 
than annually. 
(d) CHAIRPERSON.— 
(1) IN GENERAL.—Subject to paragraph (2), 
the Board shall elect a Chairperson from among its 
members. 
(2) CHAIRPERSON.—The chairperson shall be 
an individual who is a member of an information 
technology industry trade association. 
(e) DUTIES.—The Board shall develop guidelines for 
computer science, information technology and directly re-
lated subjects for the college courses, and a list of the in-
formation technology training and certifications that qual-
ify for the credit under section 30D of the Internal Rev-
enue Code of 1986, for approval by the Secretary of the 
Treasury. 
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