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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.

Introduced: May 21, 1996 See on congress.gov
This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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 Congressional Research Service

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 May 22, 1996

Sponsor introductory remarks on measure. (CR E858-859)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
H.R. 3498, 104th Cong. (2026), https://openamerica.io/bill/104-HR-3498/.
Markdown link
[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/)
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