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HR 5031 98th Congress House Taxation Charitable contributions Corporation taxes Corporations and Stocks Education Employer incentives Employment and training programs Income tax Labor and Employment Manpower training programs Public Welfare and Charities Tax credits Tax deductions Teachers Vocational and technical education

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…

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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: March 6, 1984 See on congress.gov
This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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
Mar 6, 1984
Referred to House Committee on Ways and Means.
Mar 6, 1984
Introduced in House
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 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.

What's happening now March 6, 1984

Referred to House Committee on Ways and Means.

 Related & companion bills 1
 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5031: 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.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-5031/
MLA
"H.R. 5031: 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.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-5031/.
Bluebook (legal)
H.R. 5031, 98th Cong. (2026), https://openamerica.io/bill/98-HR-5031/.
Markdown link
[H.R. 5031: 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/98-HR-5031/)
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