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S 448 99th Congress Senate 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 Tax incentives 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 education instructors.

Introduced: February 7, 1985 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Feb 14, 1985
Committee on Finance requested executive comment from OMB, Treasury Department.
Feb 7, 1985
Read twice and referred to the Committee on Finance.
Feb 7, 1985
Introduced in Senate
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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 a corporation 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 February 14, 1985

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

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 448: 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 education instructors.. 99th Congress. Open America. https://openamerica.io/bill/99-S-448/
MLA
"S. 448: 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 education instructors.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-S-448/.
Bluebook (legal)
S. 448, 99th Cong. (2026), https://openamerica.io/bill/99-S-448/.
Markdown link
[S. 448: 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 education instructors.](https://openamerica.io/bill/99-S-448/)
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