21st Century Teacher Training Act of 1999 - Authorizes the Secretary of Education, through the Office of Educational Technology, to award competitive grants to local educational agencies (LEAs) to provide intensive classroom-related computer training for teachers.
Requires grantees to enter into contracts with institutions of higher education or other nonprofit educational providers under which the contractor will establish, operate, and provide the non-Federal share of the cost of such teacher training programs.
Requires such teacher training programs to: (1) be conducted during the school year and during the summer months; (2) train teachers who teach grades kindergarten through college; (3) select teachers to become members of a teacher network whose members will conduct workshops for other teachers employed by the LEA; and (4) encourage teachers from all disciplines to participate.
Amends the Internal Revenue Code to establish a personal income tax credit of up to $1,000 for technology-related professional development expenses for eligible teachers.
Provides such credit for qualified technology expenses which: (1) would be allowed as a deduction for being related to teaching activities (but prohibits a double benefit of both deduction and credit for the same expense); and (2) are for training in the use of technology in the classroom. Includes among such expenses the cost of any computer or technology equipment that is used at least 50 percent for teaching-related activities.
Expands the deduction for computer donations to include donations to public libraries, as well as to schools.
Establishes a business-related tax credit for donations of computers to schools and public libraries.
[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2845 Introduced in House (IH)]
106th CONGRESS
1st Session
H. R. 2845
To encourage the use of technology in the classroom.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 13, 1999
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
_______________________________________________________________________
A BILL
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
1999''.
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 SCHOOLS AND
PUBLIC LIBRARIES.
(a) Expansion of Computer Donations to Public Libraries.--
(1) In general.--Paragraph (6) of section 170(e) of the
Internal Revenue Code of 1986 (relating to special rule for
contributions of computer technology and equipment for
elementary or secondary school purposes) is amended by striking
``qualified elementary or secondary educational contribution''
each place it occurs in the headings and text and inserting
``qualified computer contribution''.
(2) Qualified computer contribution defined.--Subclause
(II) of section 170(e)(6)(B)(i) of such Code (relating to
qualified elementary or secondary educational contribution) is
amended by striking ``or'' at the end of subclause (I), by
inserting ``or'' at the end of subclause (II), and by inserting
after subclause (II) the following new subclause:
``(III) a public library (within
the meaning of section 213(2)(A) of the
Library Services and Technology Act (20
U.S.C. 9122(2)(A)), as in effect on the
date of the enactment of the New
Millennium Classrooms Act, established
and maintained by an entity described
in subsection (c)(1).''.
(3) Conforming amendment.--The heading of paragraph (6) of
section 170(e) of such Code is amended by striking ``elementary
or secondary school purposes'' and inserting ``school and
library purposes''.
(b) Extension of Age of Eligible Computers.--Clause (ii) of section
170(e)(6)(B) of such Code (defining qualified elementary or secondary
educational contribution) is amended--
(1) by striking ``2 years'' and inserting ``3 years'', and
(2) 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.''.
(c) Reacquired Computers Eligible for Donation.--Clause (iii) of
section 170(e)(6)(B) of such Code (defining qualified elementary or
secondary educational contribution) is amended by inserting ``, the
person from whom the donor reacquires the property,'' after ``the
donor''.
(d) 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. 45D. 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 ____ Act of 1999.''
(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 (11), by striking the period
at the end of paragraph (12) and inserting ``, plus'', and by adding at
the end the following:
``(13) the school and public library computer donation
credit determined under section 45D(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 45D(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:
``(9) No carryback of school and public library computer
donation credit before effective date.--No amount of unused
business credit available under section 45D 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 45C the following:
``Sec. 45D. 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.
<all>
Introduced in House
Introduced in House
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.
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.
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.
Referred to the Subcommittee on Postsecondary Education, Training and Life-Long Learning.
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