Skip to main content
S 108 98th 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: January 26, 1983 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
Taxation Charitable contributionsCorporation taxesCorporations and StocksEducation
More subjectsShow fewer subjects
Employer incentivesEmployment and training programsIncome taxLabor and EmploymentManpower training programsPublic Welfare and CharitiesTax creditsTax deductionsTeachersVocational and technical education
Sign in to write a letter Sign in to watch
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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 1, 1983
Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 98-499.
Feb 17, 1983
Committee on Finance requested executive comment from OMB, Treasury Department, Education Department.
Jan 26, 1983
Read twice and referred to the Committee on Finance.
Jan 26, 1983
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action August 1, 1983

Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 98-499.

 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.

 Related & companion bills 1
  • HR 5031 Identical bill A bill to amend the Internal Revenue Code of 1954 to encourage contributions of equipment to postsecondary vocational e…
 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). S. 108: 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-S-108/
MLA
"S. 108: 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-S-108/.
Bluebook (legal)
S. 108, 98th Cong. (2026), https://openamerica.io/bill/98-S-108/.
Markdown link
[S. 108: 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-S-108/)
Report a problem