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HR 2281 107th Congress House Taxation Arts, Culture, Religion Business income tax Charitable contributions Commerce Computer-assisted instruction Computers Computers in education Corporate philanthropy Depressed areas Earned income tax credit Economics and Public Finance Education Education of the disadvantaged Electronic mail systems Elementary and secondary education Elementary education Enterprise zones Income tax Internet

Digital Divide Elimination Act of 2001

Introduced: June 21, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 27, 2001
Sponsor introductory remarks on measure. (CR H3698)
Jun 21, 2001
Referred to the House Committee on Ways and Means.
Jun 21, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Digital Divide Elimination Act of 2001 - Amends the Internal Revenue Code to allow a tax credit for qualified computer technology or equipment equal to 50 percent of the amount paid for it (up to $500) by any taxpayer allowed an earned income credit.

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.

What's happening now June 27, 2001

Sponsor introductory remarks on measure. (CR H3698)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2281: Digital Divide Elimination Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-2281/
MLA
"H.R. 2281: Digital Divide Elimination Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-2281/.
Bluebook (legal)
H.R. 2281, 107th Cong. (2026), https://openamerica.io/bill/107-HR-2281/.
Markdown link
[H.R. 2281: Digital Divide Elimination Act of 2001](https://openamerica.io/bill/107-HR-2281/)
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