Digital Divide Elimination Act of 2001
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Extends from December 31, 2003, through June 30, 2004, the current enhanced deduction from gross income for charitable contributions of computers for elementary or secondary school purposes. Prescribes a special rule for contributions of computer technology and equipment to a qualified organization made within three years after the taxpayer acquired or constructed the property, if: (1) the property's original use is by the donor or the donee; (2) substantially all of the property's use by the donee is within the United States and, in the case of a qualified educational organization, for educational purposes related to the organization's purpose or function; (3) the property is not transferred by the donee in exchange for money, other property, or services, except for shipping, installation, and transfer costs; and (4) other specified requirements are met.
Sponsor introductory remarks on measure. (CR H3698)
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 2281: Digital Divide Elimination Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-2281/
"H.R. 2281: Digital Divide Elimination Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-2281/.
H.R. 2281, 107th Cong. (2026), https://openamerica.io/bill/107-HR-2281/.
[H.R. 2281: Digital Divide Elimination Act of 2001](https://openamerica.io/bill/107-HR-2281/)