nology training to its employees using internal train-
ing development and delivery personnel. The training 
programs must use industry-recognized training dis-
ciplines and evaluation methods, comparable to insti-
tutional and commercial training providers. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.— 
‘‘(1) DISALLOWANCE OF OTHER CREDITS AND 
DEDUCTIONS.—No deduction or credit shall be al-
lowed under any other provision of this chapter for 
expenses taken into account in determining the cred-
it under this section. 
‘‘(2) REDUCTION
FOR
HOPE
AND
LIFETIME 
LEARNING
CREDITS.—The amount taken into ac-
count under subsection (a) shall be reduced by the 
nanotechnology education and training program ex-
penses taken into account in determining the credits 
under section 25A. 
‘‘(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— 
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‘‘(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. 30E. Nanotechnology 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, 2015. 
SEC. 402. 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: 
‘‘(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 
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‘‘(B) a commercial nanotechnology training 
provider (as defined in section 30E(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, 2015. 
SEC. 403. CURRICULUM DEVELOPMENT PROGRAM. 
(a) ESTABLISHMENT.—The National Science Foun-
dation shall provide for the establishment, on a merit re-
viewed and competitive basis, of a grant program for the 
development of curriculum materials for interdisciplinary 
nanotechnology courses at institutions of higher education. 
(b) AUTHORIZATION
OF APPROPRIATIONS.—There 
are authorized to be appropriated to the National Science 
Foundation for carrying out this section $15,000,000 for 
each of the fiscal years 2016 through 2019. 
SEC. 404. TRAINING PARTNERSHIPS. 
The National Science Foundation, through its Ad-
vanced Technological Education program, shall establish 
a program to encourage manufacturing companies to enter 
into partnerships with occupational training centers for 
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the development of training to support nanotechnology 
manufacturing. 
TITLE V—PUBLIC OUTREACH 
SEC. 501. INTERACTION BETWEEN SCIENTISTS AND ENGI-
NEERS. 
Not later than 6 months after the date of enactment 
of this Act, the Secretary of Energy shall transmit to the 
Congress a report containing a strategy for increasing 
interaction on nanotechnology issues between scientists 
and engineers at the Department of Energy’s National 
Laboratories and in the informal science education com-
munity, to enable researchers to use their expertise to as-
sist in the development of appropriate nanotechnology ex-
hibitions for school age children and the general public. 
Æ 
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