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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on May 24, 2007.
21st Century Skills Incentive Fund Act - Authorizes the Secretary of Education to award matching grants to states to establish statewide 21st Century Skills initiatives.
Conditions grant eligibility on a state's: (1) developing a comprehensive plan for such initiative; (2) showing a commitment to advancing such skills within standards and assessments, curriculum, professional development, and the learning environment; (3) achieving broad support for the initiative among state education, business, and civic leaders; and (4) being approved as a 21st Century Partner state by the nonprofit, nonpartisan Partnership for 21st Century Skills.
Directs the Secretary to establish a 21st Century Skills Incentive Fund from which grants shall be awarded.
Amends the Internal Revenue Code to require that the percentage limitation on corporate charitable contributions be applied separately to cash contributions to state 21st Century Skills initiatives and all other corporate charitable contributions.