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United States · Bill · HR

H.R. 3095 (98th)

High Technology Educational Development and Research Act of 1983

openUnited States· United States Congress· EN

Introduced

23 May 1983

Last action

27 June 1984 · Committee

Status

See H.R.4170.

Sponsors

Rep. Shannon, James M. [D-MA-5], Rep. Archer, Bill [R-TX-7], Rep. McNulty, James F., Jr. [D-AZ-5], Rep. Chandler, Rod D. [R-WA-8], Rep. Smith, Robert [R-OR-2], Rep. Lantos, Tom [D-CA-12], Rep. Fazio, Vic [D-CA-3], Rep. Levine, Mel [D-CA-27], Rep. Patterson, Jerry M. [D-CA-38], Sen. Markey, Edward J. [D-MA], Rep. Mavroules, Nicholas [D-MA-6], Rep. Dymally, Mervyn M. [D-CA-31], Rep. Martinez, Matthew G. [D-CA-31], Rep. AuCoin, Les [D-OR-1], Rep. Coelho, Anthony Lee [D-CA-15]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

High Technology Educational Development and Research Act of 1983 - Amends the Internal Revenue Code to allow corporations an income tax deduction for contributions of scientific and technical property or services to an institution of higher education. Defines scientific property to mean computer software or other equipment used in a trade or business, which is donated for the direct education of students and faculty, for research and experimentation, or for research training in the United States in mathematics, the physical or biological sciences, engineering, or computer science. Sets forth a formula for determining the amount of the allowable deduction for contributions of scientific property or services. Limits the amount of such deduction to ten percent of taxable income computed without regard to specified deductions. Expands the income tax credit for increasing research activities to include the cost of scientific education provided by an institution of higher education and subsidized by a corporate taxpayer. Provides for an income tax exclusion for the scholarships, fellowship grants, student loan forgiveness, or stipends of a graduate student in mathematics, engineering, computer science, or the physical or biological sciences. Specifies that such tax exclusion is not forfeited merely because the student is required, as a condition of the scholarship or fellowship, to perform future service in teaching or research.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 23 May 1983

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 23 May 1983

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 23 May 1983

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 27 June 1984

    Committee

    See H.R.4170.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

Sources

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