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HR 838 106th Congress House Taxation Agriculture and Food Business income tax Commerce Computer industry Computer programming Disaster relief Economics and Public Finance Education Education of disadvantaged children Elementary and secondary education Emergency Management Employment tax credits Engineers Enterprise zones Families Government Operations and Politics Government and business Housing and Community Development Income tax

To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for information technology training expenses paid or incurred by the employer, and for other purposes.

Introduced: February 24, 1999 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 24, 1999
Referred to the House Committee on Ways and Means.
Feb 24, 1999
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to establish a limited employer tax credit for information technology training program expenses.

What's happening now February 24, 1999

Referred to the House Committee on Ways and Means.

 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. 838: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for information technology training expenses paid or incurred by the employer, and for other purposes.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-838/
MLA
"H.R. 838: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for information technology training expenses paid or incurred by the employer, and for other purposes.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-838/.
Bluebook (legal)
H.R. 838, 106th Cong. (2026), https://openamerica.io/bill/106-HR-838/.
Markdown link
[H.R. 838: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for information technology training expenses paid or incurred by the employer, and for other purposes.](https://openamerica.io/bill/106-HR-838/)
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