HR 3498
104th Congress
House
Taxation
Academic performance
Charitable contributions
Commerce
Computer software
Computers in education
Corporation taxes
Education
Education of socially handicapped children
Educational policy
Educational technology
Educational tests
Elementary and secondary education
Elementary schools
Families
Income tax
Maintenance and repair
Science, Technology, Communications
Scientific instruments and apparatus
Secondary education
To amend the Internal Revenue Code of 1986 to allow companies to donate scientific equipment to elementary and secondary schools for use in their educational programs, and for other purposes.
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 22, 1996
Sponsor introductory remarks on measure. (CR E858-859)
May 21, 1996
Referred to the House Committee on Ways and Means.
May 21, 1996
Introduced in House
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Plain-English summary
Amends the Internal Revenue Code to revise the rules concerning a "qualified research contribution." Redefines such term as a "qualified research or education contribution." Expresses the sense of the Congress that one of the main purposes of the revision is to encourage the donation of computer supplies and equipment to underprivileged schools.
What's happening now
Sponsor introductory remarks on measure. (CR E858-859)
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 3498: To amend the Internal Revenue Code of 1986 to allow companies to donate scientific equipment to elementary and secondary schools for use in their educational programs, and for other purposes.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-3498/
"H.R. 3498: To amend the Internal Revenue Code of 1986 to allow companies to donate scientific equipment to elementary and secondary schools for use in their educational programs, and for other purposes.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-3498/.
H.R. 3498, 104th Cong. (2026), https://openamerica.io/bill/104-HR-3498/.
[H.R. 3498: To amend the Internal Revenue Code of 1986 to allow companies to donate scientific equipment to elementary and secondary schools for use in their educational programs, and for other purposes.](https://openamerica.io/bill/104-HR-3498/)