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
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
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
Sponsor introductory remarks on measure. (CR H7937)
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
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/
"H.R. 4274: Digital Divide Access to Technology Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-4274/.
H.R. 4274, 106th Cong. (2026), https://openamerica.io/bill/106-HR-4274/.
[H.R. 4274: Digital Divide Access to Technology Act of 2000](https://openamerica.io/bill/106-HR-4274/)