A bill to amend the Internal Revenue Code of 1986 to allow companies to donate scientific equipment to elementary and secondary schools for use in their educational programs, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

21 January 1997

Last action

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Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to revise the rules concerning a "qualified research contribution," for purposes of the deduction for charitable contributions. Redefine such term as a "qualified research or education contribution."

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Votes

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Versions

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Documents

3 official files

Introduced in Senate (text)
Introduced in Senate · EN · 21 January 1997
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Introduced in Senate (PDF)
Introduced in Senate · EN · 21 January 1997
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Introduced in Senate
summary · EN · 21 January 1997
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/105th-congress/senate-bill/99
Open data entity: https://api.congress.gov/v3/bill/105/s/99