S 3091 97th Congress Senate

A bill to amend the Internal Revenue Code of 1954 to encourage contributions of equipment to postsecondary vocational education programs and to allow a credit to employers for vocational education…

Official title: A bill to amend the Internal Revenue Code of 1954 to encourage contributions of equipment to postsecondary vocational education programs and to allow a credit … Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to encourage contributions of equipment to postsecondary vocational education programs and to allow a credit to employers for vocational education courses taught by an employee without compensation and for temporary employment of full-time vocational educational instructors.

Introduced: December 9, 1982 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov

Taxation Business and commerceCharitable contributionsCorporation taxesCorporations and Stocks

More subjectsShow fewer subjects

EducationEmployer incentivesEmployment and training programsIncome taxLabor and EmploymentManpower training programsPublic Welfare and CharitiesTax creditsTax deductionsVocational and technical education

Everywhere this bill has been 3 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Dec 14, 1982

Committee on Finance requested executive comment from OMB; Treasury Department.

Dec 9, 1982

Read twice and referred to the Committee on Finance.

Dec 9, 1982

Introduced in Senate

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Latest action December 14, 1982

Committee on Finance requested executive comment from OMB; Treasury Department.

Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to limit the reduction required in computing the tax deduction for corporate charitable contributions, in the case of contributions of property used in postsecondary vocational education programs.

Allows employers a nonrefundable tax credit for a specified dollar amount per course for vocational education courses taught by an employee without compensation and for employment of full-time vocational education instructors.

Committees of jurisdiction 1

Finance Committee
Senate

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APA

U.S. Congress. (2026). S. 3091: A bill to amend the Internal Revenue Code of 1954 to encourage contributions of equipment to postsecondary vocational education programs and to allow a credit to employers for vocational education courses taught by an employee without compensation and for temporary employment of full-time vocational educational instructors.. 97th Congress. Open America. https://openamerica.io/bill/97-S-3091/

MLA

"S. 3091: A bill to amend the Internal Revenue Code of 1954 to encourage contributions of equipment to postsecondary vocational education programs and to allow a credit to employers for vocational education courses taught by an employee without compensation and for temporary employment of full-time vocational educational instructors.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-S-3091/.

Bluebook (legal)

S. 3091, 97th Cong. (2026), https://openamerica.io/bill/97-S-3091/.

Markdown link

[S. 3091: A bill to amend the Internal Revenue Code of 1954 to encourage contributions of equipment to postsecondary vocational education programs and to allow a credit to employers for vocational education courses taught by an employee without compensation and for temporary employment of full-time vocational educational instructors.](https://openamerica.io/bill/97-S-3091/)