United States · Bill · S
S. 2409 (105th)
Businesses Educating Students in Technology (BEST) Act
Introduced
31 July 1998
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
21 August 2025
Summary
Businesses Educating Students in Technology (BEST) Act - Amends the Internal Revenue Code to provide a business taxpayer with a credit for technology-based education and training costs on behalf of employee-students in skills related to the taxpayer's business. Limits such credit to $100,000 annually based upon 40 percent of allowable expenditures.
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 31 July 1998
Introduced in Senate (PDF)
Introduced in Senate · EN · 31 July 1998
Introduced in Senate
summary · EN · 31 July 1998
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/2409
- Open data entity: https://api.congress.gov/v3/bill/105/s/2409