To amend the Internal Revenue Code of 1986 to allow companies to donate computer equipment and software, and training related thereto, to elementary and secondary schools for use in their educational programs, and for other purposes.

Summary

Amends the Internal Revenue Code to set forth a special rule for the donation by a corporation, as a charitable deduction, of computer equipment and software, as well as related training, to elementary and secondary schools and to qualified organizations providing assistance to disabled individuals. Directs the Comptroller General to report concerning such deductions. Expresses the sense of the Congress that one of the main purposes of such enhanced charitable deduction is to encourage the donation of computer equipment and software to: (1) schools serving low income communities; (2) schools with budgets below applicable norms; and (3) schools with student test scores below the norm.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 29 April 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 29 April 1997

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• Introduced in House

  summary · EN · 29 April 1997

  Open at official source

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