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HR 1478 105th Congress House Taxation Academic performance Business income tax Charitable contributions Commerce Computer software Computer-assisted instruction Computers Computers and government Computers in education Congress Congressional investigations Congressional reporting requirements Corporate philanthropy Corporation taxes Depressed areas Disabled Economics and Public Finance Education Education of disadvantaged children

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…

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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: April 29, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 5, 1997
See H.R.2014.
Apr 29, 1997
Referred to the House Committee on Ways and Means.
Apr 29, 1997
Sponsor introductory remarks on measure. (CR E783)
Apr 29, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now August 5, 1997

See H.R.2014.

 Related & companion bills 1
  • HR 2014 Procedurally related Taxpayer Relief Act of 1997
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Lofgren, Zoe
California · Apr 29, 1997
 D
McGovern, James P.
Massachusetts · Apr 29, 1997
 D
Pelosi, Nancy
California · Apr 29, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1478: 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.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1478/
MLA
"H.R. 1478: 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.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1478/.
Bluebook (legal)
H.R. 1478, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1478/.
Markdown link
[H.R. 1478: 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.](https://openamerica.io/bill/105-HR-1478/)
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