HR 1188 IH

To encourage the use of technology in the classroom.

March 22, 2001

Mr. LUCAS of Kentucky introduced the following bill; which was referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

To encourage the use of technology in the classroom.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the `21st Century Teacher Training Act of 2001'.

SEC. 2. GRANTS FOR CLASSROOM-RELATED COMPUTER TRAINING FOR TEACHERS.

(a) IN GENERAL- The Secretary of Education, through the Office of Educational Technology established under section 216 of the Department of Education Organization Act (20 U.S.C. 3425), may award grants on a competitive basis to local educational agencies (as defined in section 14101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 8801)) to assist such agencies in providing intensive classroom-related computer training for teachers.

(b) MINIMUM GRANT AMOUNT- A grant awarded pursuant to subsection (a) shall be for not less than $10,000,000.

(c) REQUIREMENTS OF GRANT- A grant awarded pursuant to subsection (a) shall provide that--

(1) the grantee will enter into a contract with an institution of higher education or another nonprofit educational provider (hereafter in this section referred to as the `contractor') under which the contractor will agree to establish, operate, and provide the non-Federal share of the cost of a teacher training program described in such subsection;

(2) funds made available by the Secretary to the grantee pursuant to any contract entered into under this section will be used to pay the Federal share of the cost of establishing and operating a teacher training program as provided in paragraph (1); and

(3) the grantee will meet such other conditions and standards as the Secretary determines to be necessary to assure compliance with the provisions of this section and will provide such technical assistance as may be necessary to carry out the provisions of this section.

(d) TEACHER TRAINING PROGRAMS- The teacher training programs authorized in subsection (a)--

(1) shall be conducted during the school year and during the summer months;

(2) shall train teachers who teach grades kindergarten through college;

(3) shall select teachers to become members of a teacher network whose members will conduct workshops for other teachers employed by the local educational agency; and

(4) shall encourage teachers from all disciplines to participate in such teacher training programs.

(e) SUPPLEMENT AND NOT SUPPLANT- Grants awarded pursuant to this section shall be used to supplement and not supplant State and local funds available for the purpose set forth in subsection (a).

SEC. 3. INCOME TAX CREDIT FOR TECHNOLOGY-RELATED PROFESSIONAL DEVELOPMENT FOR TEACHERS.

(a) IN GENERAL- Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting after section 25A the following new section:

`SEC. 25B. TECHNOLOGY-RELATED PROFESSIONAL DEVELOPMENT EXPENSES OF TEACHERS.

`(a) ALLOWANCE OF CREDIT- In the case of an eligible teacher, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the qualified technology-related expenses paid or incurred by the taxpayer during such taxable year.

`(b) MAXIMUM CREDIT- The credit allowed by subsection (a) for any taxable year shall not exceed $1,000 with respect to each eligible teacher.

`(c) ELIGIBLE TEACHER- For purposes of this section, the term `eligible teacher' means any individual--

`(1) who, at the time the expense is paid or incurred, is a full-time teacher for any of grades K-12 in the United States, or

`(2) who reasonably expects to be such a full-time teacher for the academic year beginning in the

taxable year in which such expense is paid or incurred.

`(d) QUALIFIED TECHNOLOGY-RELATED EXPENSES-

`(1) IN GENERAL- For purposes of this section, the term `qualified technology-related expenses' means expenses--

`(A) which would (but for subsection (e)) be allowed as a deduction under this chapter by reason of being related to teaching activities referred to in subsection (c), and

`(B) which are for training in the use of technology (including computers) in the classroom.

`(2) COMPUTERS INCLUDED- Such term includes the cost of any computer or technology equipment (as defined in section 170(e)(6)(F)) if at least 50 percent of the use of which (whether or not in the classroom) is related to teaching activities as an eligible teacher.

`(e) DENIAL OF DOUBLE BENEFIT- No deduction shall be allowed under this chapter for any expense for which a credit is allowed under this section.

`(f) ELECTION TO HAVE CREDIT NOT APPLY- A taxpayer may elect to have this section not apply to any taxable year.'

(b) CLERICAL AMENDMENT- The table of sections for such subpart A is amended by inserting after the item relating to section 25A the following new item:

`Sec. 25B. Technology-related professional development expenses of teachers.'

(c) EFFECTIVE DATE- The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

SEC. 4. EXPANSION OF DEDUCTION FOR COMPUTER DONATIONS TO CHARITIES.

(a) EXTENSION OF AGE OF ELIGIBLE COMPUTERS- Clause (ii) of section 170(e)(6)(B) of the Internal Revenue Code of 1986 (defining qualified computer contribution) is amended by striking `date' the first place it appears and all that follows and inserting the following:

`date--

`(I) the taxpayer acquired or reacquired the property,

`(II) construction of the property is substantially completed in the case of property constructed by the taxpayer for its own use in its trade or business and which is not inventory with respect to the taxpayer, or

`(III) the property was originally sold, leased, or otherwise disposed of by the taxpayer in the case of property reacquired by the taxpayer.'.

(b) REACQUIRED COMPUTERS ELIGIBLE FOR DONATION- Clause (iii) of section 170(e)(6)(B) of such Code (defining qualified computer contribution) is amended by inserting `, the person from whom the donor reacquires the property,' after `the donor'.

(c) EFFECTIVE DATE- The amendments made by this section shall apply to contributions made in taxable years ending after the date of the enactment of this Act.

SEC. 5. CREDIT FOR COMPUTER DONATIONS TO SCHOOLS AND PUBLIC LIBRARIES.

(a) IN GENERAL- Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business related credits) is amended by adding at the end the following:

`SEC. 45E. CREDIT FOR COMPUTER DONATIONS TO SCHOOLS AND PUBLIC LIBRARIES.

`(a) GENERAL RULE- For purposes of section 38, the school and public library computer donation credit determined under this section is an amount equal to 30 percent of the qualified computer contributions made by the taxpayer during the taxable year.

`(b) INCREASED PERCENTAGE FOR CONTRIBUTIONS TO SCHOOLS OR PUBLIC LIBRARIES IN EMPOWERMENT ZONES, ENTERPRISE COMMUNITIES, AND INDIAN RESERVATIONS- In the case of a qualified computer contribution to an educational organization, public library, or entity located in an empowerment zone or enterprise community designated under section 1391 or an Indian reservation (as defined in section 168(j)(6)), subsection (a) shall be applied by substituting `50 percent' for `30 percent'.

`(c) LIMITATION- No credit shall be allowed under subsection (a) for the contribution of a computer (as defined in section 168(i)(2)(B)(ii)) if the computer software (as defined in section 197(e)(3)(B)) that serves as the operating system of such computer has not been lawfully installed.

`(d) QUALIFIED COMPUTER CONTRIBUTION- For purposes of this section, the term `qualified computer contribution' has the meaning given such term by section 170(e)(6)(B).

`(e) CERTAIN RULES MADE APPLICABLE- For purposes of this section, rules similar to the rules of paragraphs (1) and (2) of section 41(f) shall apply.

`(f) TERMINATION- This section shall not apply to taxable years beginning on or after the date which is 3 years after the date of the enactment of the 21st Century Teacher Training Act of 2001.'

(b) CURRENT YEAR BUSINESS CREDIT CALCULATION- Section 38(b) of such Code (relating to current year business credit) is amended by striking `plus' at the end of paragraph (12), by striking the period at the end of paragraph (13) and inserting `, plus', and by adding at the end the following:

`(14) the school and public library computer donation credit determined under section 45E(a).'.

(c) DISALLOWANCE OF DEDUCTION BY AMOUNT OF CREDIT- Section 280C of such Code (relating to certain expenses for which credits are allowable) is amended by adding at the end the following:

`(d) CREDIT FOR SCHOOL AND PUBLIC LIBRARY COMPUTER DONATIONS- No deduction shall be allowed for that portion of the qualified computer contributions (as defined in section 170(e)(6)(B)) made during the taxable year that is equal to the amount of credit determined for the taxable year under section 45E(a). In the case of a corporation which is a member of a controlled group of corporations (within the meaning of section 52(a)) or a trade or business which is treated as being under common control with other trades or businesses (within the meaning of section 52(b)), this subsection shall be applied under rules prescribed by the Secretary similar to the rules applicable under subsections (a) and (b) of section 52.'

(d) LIMITATION ON CARRYBACK- Subsection (d) of section 39 of such Code (relating to carryback and carryforward of unused credits) is amended by adding at the end the following:

`(10) NO CARRYBACK OF SCHOOL AND PUBLIC LIBRARY COMPUTER DONATION CREDIT BEFORE EFFECTIVE DATE- No amount of unused business credit available under section 45E may be carried back to a taxable year beginning on or before the date of the enactment of this paragraph.'.

(e) CLERICAL AMENDMENT- The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 45D the following:

`Sec. 45E. Credit for computer donations to schools and public libraries.'

(f) EFFECTIVE DATE- The amendments made by this section shall apply to contributions made in taxable years beginning after the date of the enactment of this Act.

END