H.R. 1478 (105th): To amend the Internal Revenue Code of 1986 to allow companies to donate computer equipment and software, and training related thereto, to elementary and secondary schools for use in their educational programs, and for other purposes.

Introduced:
Apr 29, 1997 (105th Congress, 1997–1998)
Sponsor:
Rep. Anna Eshoo [D-CA14]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


4/29/1997--Introduced.
Amends the Internal Revenue Code to set forth a special rule for the donation by a corporation, as a charitable deduction, of computer equipment and software, as well as related training, to elementary and secondary schools and to qualified organizations providing assistance to disabled individuals. Directs the Comptroller General to report concerning such deductions. Expresses the sense of the Congress that one of the main purposes of such enhanced charitable deduction is to encourage the donation of computer equipment and software to: (1) schools serving low income communities; (2) schools with budgets below applicable norms; and (3) schools with student test scores below the norm.

House Republican Conference Summary

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House Democratic Caucus Summary

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