Establishes an Information Technology Training Certification Advisory Board, which shall develop provider certifications for certified commercial information technology training.
[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1769 Introduced in House (IH)]
107th CONGRESS
1st Session
H. R. 1769
To amend the Internal Revenue Code of 1986 to allow a credit against
income tax for information technology training expenses, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 9, 2001
Mr. Weller (for himself, Mr. Moran of Virginia, Mr. McGovern, Mr.
Rogers of Michigan, Mr. Boucher, Mr. Honda, Mr. Gordon, Mr. Vitter, Mr.
Cox, Mr. Tom Davis of Virginia, Mr. Goodlatte, Mr. Cannon, Mr. Kennedy
of Minnesota, Mr. Ose, and Mrs. Kelly) introduced the following bill;
which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow a credit against
income tax for information technology training expenses, and for other
purposes.
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 ``Technology Education and Training
Act of 2001''.
SEC. 2. CREDIT FOR INFORMATION TECHNOLOGY TRAINING PROGRAM EXPENSES.
(a) In General.--Subpart B of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following:
``SEC. 30B. INFORMATION TECHNOLOGY TRAINING PROGRAM EXPENSES.
``(a) General Rule.--In the case of a taxpayer engaged in a trade
or business during the taxable year, there shall be allowed as a credit
against the tax imposed by this chapter for such taxable year an amount
equal to 100 percent of information technology training program
expenses of the taxpayer and any employee of the taxpayer paid or
incurred by the taxpayer during such taxable year.
``(b) Limitation.--
``(1) In general.--The amount of information technology
training program expenses with respect to any individual which
may be taken into account under subsection (a) for the taxable
year shall not exceed $1,500.
``(2) Increase in credit amount for participation in
certain programs and for certain individuals.--The dollar
amount in paragraph (1) shall be increased (but not above
$2,000) by the amount of information technology training
program expenses paid or incurred by the taxpayer--
``(A) with respect to a program operated--
``(i) in an empowerment zone or enterprise
community designated under part I of subchapter
U or a renewal community designated under part
I of subchapter X,
``(ii) in a school district in which at
least 50 percent of the students attending
schools in such district are eligible for free
or reduced-cost lunches under the school lunch
program established under the National School
Lunch Act,
``(iii) in an area designated as a disaster
area by the Secretary of Agriculture or by the
President under the Disaster Relief and
Emergency Assistance Act in the taxable year or
the 4 preceding taxable years,
``(iv) in a rural enterprise community
designated under section 766 of the
Agriculture, Rural Development, Food and Drug
Administration, and Related Agencies
Appropriations Act, 1999,
``(v) in an area designated by the
Secretary of Agriculture as a Rural Economic
Area Partnership Zone,
``(vi) in an area over which an Indian
tribal government (as defined in section
7701(a)(40)) has jurisdiction, or
``(vii) by an employer who has 200 or fewer
employees for each business day in each of 20
or more calendar weeks in the current or
preceding calendar year, or
``(B) in the case of an individual with a
disability.
``(c) Information Technology Training Program Expenses.--For
purposes of this section--
``(1) In general.--The term `information technology
training program expenses' means expenses paid or incurred by
reason of the participation of the taxpayer (or any employee of
the taxpayer) in any information technology training program if
such expenses lead to an industry-accepted information
technology certification for the participant. Such term shall
only include includes expenses paid for in connection with
course work and certification testing which is essential to
assessing skill acquisition.
``(2) Information technology training program.--The term
`information technology training program' means a program for
an industry-accepted information technology certification--
``(A) by any information technology trade
association or corporation, and
``(B) which--
``(i) is provided for the employees of such
association or corporation, or
``(ii) involves--
``(I) employers, and
``(II) State training programs,
school districts, university systems,
higher education institutions (as
defined in section 101(b) of the Higher
Education Act of 1965), or certified
commercial information technology
training providers.
``(3) Certified commercial information technology training
provider.--
``(A) In general.--The term `certified commercial
information technology training provider' means a
private sector organization providing an information
technology training program which leads to an approved
information technology industry certification for the
participants.
``(B) Approved industry certification.--For
purposes of paragraph (1), an information technology
industry certification shall be considered approved if
such certification is approved by the Secretary, in
consultation with the Information Technology Training
Certification Advisory Board.
``(d) Denial of Double Benefit.--No deduction or credit under any
other provision of this chapter shall be allowed with respect to
information technology training program expenses taken into account for
the credit under this section.
``(e) Certain Rules Made Applicable.--For purposes of this section,
rules similar to the rules of section 45A(e)(2) and subsections (c),
(d), and (e) of section 52 shall apply.
``(f) Application With Other Credits.--The credit allowed by
subsection (a) for any taxable year shall not exceed the excess (if
any) of--
``(1) the regular tax for the taxable year reduced by the
sum of the credits allowable under the subpart A and the
previous sections of this subpart, over
``(2) the tentative minimum tax for the taxable year.''.
(b) Clerical Amendment.--The table of sections for subpart B of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by adding at the end the following:
``Sec. 30B. Information technology
training program expenses.''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after
December 31, 2001.
SEC. 3. INFORMATION TECHNOLOGY TRAINING CERTIFICATION ADVISORY BOARD.
(a) Establishment.--There is established an Information Technology
Training Certification Advisory Board (in this section referred to as
the ``Board'').
(b) Membership.--The Board shall be composed of not more than 15
members appointed by the Secretary of the Treasury from among
individuals--
(1) associated with information technology certification
and training associations and businesses; and
(2) who are not officers or employees of the Federal
Government.
(c) Meetings.--The Board shall meet not less often than annually.
(d) Chairperson.--
(1) In general.--Subject to paragraph (2), the Board shall
elect a Chairperson from among its members.
(2) Chairperson.--The chairperson shall be an individual
who is a member of an information technology industry trade
association.
(e) Duties.--The Board shall develop a list of information
technology industry certifications, for approval by the Secretary of
the Treasury, that qualify the provider of the certification as a
certified commercial information technology training provider under
section 30B(c)(3) of the Internal Revenue Code of 1986, as added by
section (2)(a).
(f) Submission of List.--Not later than October 1, 2001, and each
year thereafter, the Board shall submit the list required under
subsection (e) to the Secretary of the Treasury.
(g) Board Personnel Matters.--
(1) Compensation of members.--Each member of the Board
shall serve without compensation.
(2) Travel expenses.--Each member of the Board shall be
allowed travel expenses, including per diem in lieu of
subsistence, at rates authorized for employees of agencies
under subchapter I of chapter 57 of title 5, United States
Code, while away from their homes or regular places of business
in the performance of services for the Board.
(h) Termination of the Board.--Section 14(b) of the Federal
Advisory Committee Act (5 U.S.C. App.) shall not apply to the Board.
SEC. 4. HOPE SCHOLARSHIP AND LIFETIME LEARNING CREDITS INCLUDE
TECHNOLOGY TRAINING CENTERS.
(a) In General.--Section 25A(f)(2) of the Internal Revenue Code of
1986 (relating to eligible educational institution) is amended to read
as follows:
``(2) Eligible educational institution.--The term `eligible
educational institution' means--
``(A) an institution--
``(i) which is described in section 101(b)
of the Higher Education Act of 1965, and
``(ii) which is eligible to participate in
a program under title IV of such Act, or
``(B) a certified commercial information technology
training provider (as defined in section 30B(c)(3)).''.
(b) Conforming Amendment.--The second sentence of section 221(e)(2)
of the Internal Revenue Code of 1986 is amended by striking ``section
25A(f)(2)'' and inserting ``section 25A(f)(2)(A)''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2001.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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