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HR 1835 107th Congress House Taxation Computer software Computers Education Employee benefit plans Fringe benefits Higher education Income tax Internet Labor and Employment Personal income tax Science, Technology, Communications Student aid Tax exclusion

To amend the Internal Revenue Code of 1986 to exclude from gross income computers and Internet access provided by an employer for the personal use of employees.

Introduced: May 15, 2001 See on congress.gov
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
May 15, 2001
Referred to the House Committee on Ways and Means.
May 15, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to include in the definition of "educational assistance" provided to an employee (and thus exclude from the gross income of an employee) the provision, by an employer, of computer equipment or Internet access.
What's happening now May 15, 2001

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. 1835: To amend the Internal Revenue Code of 1986 to exclude from gross income computers and Internet access provided by an employer for the personal use of employees.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1835/
MLA
"H.R. 1835: To amend the Internal Revenue Code of 1986 to exclude from gross income computers and Internet access provided by an employer for the personal use of employees.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1835/.
Bluebook (legal)
H.R. 1835, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1835/.
Markdown link
[H.R. 1835: To amend the Internal Revenue Code of 1986 to exclude from gross income computers and Internet access provided by an employer for the personal use of employees.](https://openamerica.io/bill/107-HR-1835/)
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