Computers in Our Communities Act

Computers in Our Communities Act - Amends the Internal Revenue Code to extend through 2013 the tax deduction allowed to corporate taxpayers for charitable contributions of computer inventory for educational purposes.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6549 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 6549

   To amend the Internal Revenue Code of 1986 to extend the enhanced 
charitable deduction for corporate contributions of computer inventory 
                       for educational purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 21, 2012

     Mr. Stark (for himself, Mr. Peters, and Mr. Lewis of Georgia) 
 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 extend the enhanced 
charitable deduction for corporate contributions of computer inventory 
                       for educational 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 ``Computers in Our Communities Act''.

SEC. 2. EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR CORPORATE 
              CONTRIBUTIONS OF COMPUTER INVENTORY FOR EDUCATIONAL 
              PURPOSES.

    (a) In General.--Subparagraph (G) of section 170(e)(6) of the 
Internal Revenue Code of 1986 is amended by striking ``December 31, 
2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made in taxable years beginning after December 31, 
2011.
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