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HR 4274 106th Congress House Taxation Computer software Computers Fringe benefits Income tax Internet Labor and Employment Personal income tax Science, Technology, Communications Tax exclusion

Digital Divide Access to Technology Act of 2000

Introduced: April 13, 2000 See on congress.gov
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 8 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 21, 2000
Sponsor introductory remarks on measure. (CR H7937)
Sep 20, 2000
Sponsor introductory remarks on measure. (CR H7875)
Jun 13, 2000
Sponsor introductory remarks on measure. (CR H4223-4224)
May 22, 2000
Sponsor introductory remarks on measure. (CR H3477-3478)
May 8, 2000
Sponsor introductory remarks on measure. (CR H2637-2641)
Apr 13, 2000
Sponsor introductory remarks on measure. (CR E577)
Apr 13, 2000
Introduced in House
Apr 13, 2000
Referred to the House Committee on Ways and Means.
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 Plain-English summary Congressional Research Service
Digital Divide Access to Technology Act of 2000 - Amends the Internal Revenue Code to provide that computers and Internet access provided by an employer to employees shall be treated as a "de minimis fringe" benefit (and thus excluded from gross income) provided specified requirements are met.
What's happening now September 21, 2000

Sponsor introductory remarks on measure. (CR H7937)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4274: Digital Divide Access to Technology Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-HR-4274/
MLA
"H.R. 4274: Digital Divide Access to Technology Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-4274/.
Bluebook (legal)
H.R. 4274, 106th Cong. (2026), https://openamerica.io/bill/106-HR-4274/.
Markdown link
[H.R. 4274: Digital Divide Access to Technology Act of 2000](https://openamerica.io/bill/106-HR-4274/)
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