HR 1478 105th Congress House

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…

Official title: To amend the Internal Revenue Code of 1986 to allow companies to donate computer equipment and software, and training related thereto, to elementary and second… Show full official titleShow less

Official title: 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

Taxation Academic performanceBusiness income taxCharitable contributionsCommerce

More subjectsShow fewer subjects

Computer softwareComputer-assisted instructionComputersComputers and governmentComputers in educationCongressCongressional investigationsCongressional reporting requirementsCorporate philanthropyCorporation taxesDepressed areasDisabledEconomics and Public FinanceEducationEducation of disadvantaged children

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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Latest action August 5, 1997

See H.R.2014.

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.

Related & companion bills 1

Bill text 1 version

Introduced in House Formatted Text PDF

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

Cosponsors 3

Lofgren, Zoe

California · Apr 29, 1997

McGovern, James P.

Massachusetts · Apr 29, 1997

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/)