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HR 838 106th Congress House

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
Taxation Agriculture and FoodBusiness income taxCommerceComputer industry
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Computer programmingDisaster reliefEconomics and Public FinanceEducationEducation of disadvantaged childrenElementary and secondary educationEmergency ManagementEmployment tax creditsEngineersEnterprise zonesFamiliesGovernment Operations and PoliticsGovernment and businessHousing and Community DevelopmentIncome tax
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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 Latest action February 24, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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

 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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