Home > 106th Congressional Bills > H.R. 4984 (ih) To authorize the Bureau of Reclamation to conduct certain feasibility studies to augment water supplies for the Klamath Project, Oregon and California, and for other purposes. [Introduced in House] ...

H.R. 4984 (ih) To authorize the Bureau of Reclamation to conduct certain feasibility studies to augment water supplies for the Klamath Project, Oregon and California, and for other purposes. [Introduced in House] ...


Google
 
Web GovRecords.org








108th CONGRESS
  2d Session
                                H. R. 4983

   To amend the Internal Revenue Code of 1986 to provide a credit to 
        businesses whose employees teach at community colleges.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 22, 2004

  Mr. Pascrell (for himself, Mr. Hinchey, Mr. English, Mr. Frost, Mr. 
  Upton, Mr. Reyes, Ms. Harris, Mr. Jefferson, Ms. Ros-Lehtinen, Mr. 
 Ruppersberger, Mr. Souder, Mr. Payne, Mr. Greenwood, Mr. Pallone, Mr. 
 Weldon of Pennsylvania, Ms. Lee, Mr. McHugh, Mr. Owens, Ms. Hart, Mr. 
 Fattah, Mr. Vitter, Mr. Allen, and Ms. Loretta Sanchez of California) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to provide a credit to 
        businesses whose employees teach at community colleges.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CREDIT FOR EMPLOYEES WHO TEACH AT A COMMUNITY COLLEGE.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business related 
credits) is amended by adding at the end the following:

``SEC. 45G. CREDIT FOR TEACHING AT A COMMUNITY COLLEGE.

    ``(a) General Rule.--For purposes of section 38, in the case of an 
employer, the community college teaching credit determined under this 
section for the taxable year is an amount equal to the product of 
$1,000 and the number of qualified employees for the taxable year.
    ``(b) Qualified Employee.--For purposes of subsection (a)--
            ``(1) In general.--An employee is a qualified employee for 
        the taxable year if--
                    ``(A) the employee teaches an entire qualified 
                course of instruction which ends during the taxable 
                year of the employer,
                    ``(B) the employee receives no compensation from 
                the community college for teaching such course, and
                    ``(C) there is in effect with respect to such 
                employee for the duration of such course a section 45G 
                credit teacher designation.
            ``(2) Section 45g credit teacher designation.--
                    ``(A) In general.--For purposes of paragraph 
                (1)(C), a section 45G credit teacher designation is a 
                designation by the community college for the purposes 
                of this section.
                    ``(B) Limitation.--No designation under 
                subparagraph (A) shall be effective if, for any portion 
                of the period for which such designation is made, such 
                designation, when added to all other designations by 
                such community college which are in effect for any 
                portion of such period, exceeds 20 designations under 
                subparagraph (A).
                    ``(C) Cooperation between employer and college.--
                Employers and each community college should work in 
                cooperation with each other to structure the volunteer 
                program for purposes of this section.
            ``(3) Qualified course of instruction.--The term `qualified 
        course of instruction' means a course of instruction at a 
        community college which is required for completion of a program 
        of instruction.
            ``(4) Community college.--The term `community college' 
        means a public or nonprofit private postsecondary regionally 
        accredited institution that provides not less than a 2-year 
        program of instruction that is acceptable for full credit 
        toward a bachelor's degree and whose highest degree offered is 
        predominantly the associate degree.''.
    (b) Conforming Amendments.--
            (1) Section 38(b) of such Code is amended by striking 
        ``plus'' at the end of paragraph (14), by striking the period 
        at the end of paragraph (15) and inserting ``, plus'', and by 
        adding at the end the following:
            ``(16) the community college teaching credit determined 
        under section 45G.''.
            (2) The table of sections for subpart D of part IV of 
        subchapter A of chapter 1 of such Code is amended by adding at 
        the end the following:

                              ``Sec. 45G. Credit for teaching at a 
                                        community college.''.

    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2003.
                                 <all>

Pages: 1

Other Popular 106th Congressional Bills Documents:

1 H.R. 4689 (ih) To require Federal authorities to provide information in medical records seized from a medical practice to that practice in order to enable it to continue caring for its patients. [Introduced in House] ...
2 H.R. 775 (eh) To establish certain procedures for civil actions brought for damages relating to the failure of any device or system to process or otherwise deal with the transition from the year 1999 to the year 2000, and for other purposes. [Engrossed in...
3 S. 761 (es) To regulate interstate commerce by electronic means by permitting and encouraging the continued expansion of electronic commerce through the operation of free market forces, and other purposes. [Engrossed in Senate] ...
4 H.R. 5193 (ih) To amend the National Housing Act to temporarily extend the applicability of the downpayment simplification provisions for the FHA single family housing mortgage insurance program. [Introduced in House] ...
5 S. 2757 (is) To provide for the transfer and other disposition of certain lands at Melrose Air Force Range, New Mexico, and Yakima Training Center, Washington. [Introduced in Senate] ...
6 H.R. 4441 (eh) To amend title 49, United States Code, to provide a mandatory fuel surcharge for transportation provided by certain motor carriers, and for other purposes. [Engrossed in House] ...
7 H.R. 5166 (ih) To amend titles XVIII and XIX of the Social Security Act to impose requirements with respect to staffing in nursing facilities receiving Medicare or Medicaid funding. [Introduced in House] ...
8 H.R. 1725 (enr) To provide for the conveyance by the Bureau of Land Management to Douglas County, Oregon, of a county park and certain adjacent land. [Enrolled bill] ...
9 H.R. 882 (enr) To nullify any reservation of funds during fiscal year 1999 for guaranteed loans under the Consolidated Farm and Rural Development Act for qualified beginning farmers or ranchers, and for other purposes. [Enrolled bill] ...
10 H.Res. 673 (ih) Honoring the four members of the United States Marine Corps who died on December 11, 2000, and extending the condolences of the House of Representatives on their deaths. [Introduced in House] ...
11 H.R. 1478 (ih) To amend the Civil Rights Act of 1964 to protect breastfeeding by new mothers. [Introduced in House] ...
12 H.R. 1652 (ih) To establish the Yukon River Salmon Advisory Panel. [Introduced in House] ...
13 H.R. 4474 (ih) For the relief of Valentine Nwandu. [Introduced in House] ...
14 H.R. 3995 (rfs) To establish procedures governing the responsibilities of court- appointed receivers who administer departments, offices, and agencies of the District of Columbia government. [Referred in Senate] ...
15 H.R. 3414 (enr) For the relief of Luis A. Leon-Molina, Ligia Padron, Juan Leon Padron, Rendy Leon Padron, Manuel Leon Padron, and Luis Leon Padron. [Enrolled bill] ...
16 H.J.Res. 83 (eh) Making further continuing appropriations for the fiscal year 2000, and for other purposes. [Engrossed in House] ...
17 H.R. 2433 (ih) To amend the Internal Revenue Code of 1986 to allow individuals to designate any portion of a refund for use by the Secretary of Health and Human Services in providing catastrophic health coverage to individuals who do not otherwise have he...
18 H.R. 870 (ih) To amend the Internal Revenue Code of 1986 to change the determination of the 50,000-barrel refinery limitation on oil depletion deduction from a daily basis to an annual average daily basis. [Introduced in House] ...
19 H.R. 833 (rh) To amend title 11 of the United States Code, and for other purposes. [Reported in House] ...
20 H.R. 1767 (ih) To amend the Elementary and Secondary Education Act of 1965 to provide [Introduced in House] ...
21 S. 2812 (is) To amend the Immigration and Nationality Act to provide a waiver of the oath of renunciation and allegiance for naturalization of aliens having certain disabilities. [Introduced in Senate] ...
22 H.R. 2957 (ih) To amend the Federal Water Pollution Control Act to authorize funding to carry out certain water quality restoration projects for Lake Pontchartrain Basin, Louisiana, and for other purposes. [Introduced in House] ...
23 H.J.Res. 46 (ih) Conferring status as an honorary veteran of the United States Armed Forces on Zachary Fisher. [Introduced in House] ...
24 H.Res. 202 (ih) Expressing the sense of the House of Representatives that the artwork displayed in the Capitol and in the office buildings of the House of Representatives should represent the contributions of women to American society. [Introduced in Hous...
25 S. 1505 (is) To amend the Small Business Act to extend the authorization for the drug-free workplace program. [Introduced in Senate] ...
26 H.Con.Res. 308 (ih) Expressing the sense of the Congress that the Federal Government, including government officials outside of the United States, should not purchase any goods made by forced labor, and for other purposes. [Introduced in House] %%Filename...
27 S.Con.Res. 41 (is) Expressing the sense of the Congress regarding the treatment of religious minorities in the Islamic Republic of Iran, and particularly the recent arrests of members of that country's Jewish community. [Introduced in Senate] %%Filename:...
28 H.R. 3709 (rh) To make permanent the moratorium enacted by the Internet Tax Freedom Act as it applies to new, multiple, and discriminatory taxes on the Internet. [Reported in House] ...
29 H.R. 863 (ih) To require appropriate off-budget treatment of Social Security in official budget pronouncements. [Introduced in House] ...
30 H.R. 4601 (rh) To provide for reconciliation pursuant to section 213(c) of the concurrent resolution on the budget for fiscal year 2001 to reduce the public debt and to decrease the statutory limit on the public debt. [Reported in House] ...


Other Documents:

106th Congressional Bills Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions

Additional

1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy