H.R. 2763House108th Congress (2003-2005)In Committee

Public Private Vocational Partnership Act of 2003

Introduced July 16, 2003

Legislative Activity

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2 earlier actions
HouseIntro Referral Latest Action

Sponsor introductory remarks on measure. (CR E1503)

July 17, 2003

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HouseIntro Referral

Introduced in House

July 16, 2003

HouseIntro Referral

Referred to the House Committee on Ways and Means.

July 16, 2003

HouseIntro Referral

Sponsor introductory remarks on measure. (CR E1503)

July 17, 2003

Floor Debate

24 members

What members said about H.R. 2763 on the floor

10 Republicans14 Democrats
Marcy Kaptur
Rep. Marcy KapturD-OH-9 · Jul 14, 2003

Mr. Chairman, I yield myself such time as I may consume. Mr. Chairman, at a time of recession, rising unemployment in our country, the currency fluctuations that are affecting our markets…

Henry Bonilla
Rep. Henry BonillaR-TX-23 · Jul 14, 2003

Mr. Speaker, I move that the House resolve itself into the Committee of the Whole House on the State of the Union for the consideration of the bill (H.R. 2673) making appropriations for Agriculture,…

Earl Blumenauer
Rep. Earl BlumenauerD-OR-3 · Jul 14, 2003

Mr. Chairman, I offer an amendment. Mr. Chairman, I offer this amendment this afternoon together with the gentleman from Colorado (Mr. Tancredo) to provide $800,000 for improved enforcement for the…

Charles W. Stenholm
Rep. Charles W. StenholmD-TX-17 · Jul 14, 2003

Mr. Chairman, I rise in support of the bill. I commend the chairwoman, the chairman of the subcommittee, and the full committee chairman for their work in a very difficult task. They were handed a…

Bob Goodlatte
Rep. Bob GoodlatteR-VA-6 · Jul 14, 2003

Mr. Chairman, I want to thank the Chairman of the Committee on Appropriations, Subcommittee on Agriculture, Rural Development, Food and Drug Administration and Related Agencies for yielding me this…

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Dennis J. Kucinich
Rep. Dennis J. KucinichD-OH-10 · Jul 14, 2003

Mr. Chairman, I move to strike the last word. Mr. Chairman, I rise in strong opposition to this bill. It fails to fully protect farmers and consumers. The legislation permits big corporate…

Gary L. Ackerman
Rep. Gary L. AckermanD-NY-5 · Jul 14, 2003

Mr. Chairman, I offer an amendment. Mr. Chairman, I yield myself such time as I may consume. I rise today to introduce the Ackerman-LaTourette amendment which would prohibit the USDA from expending…

Denny Rehberg
Rep. Denny RehbergR-MT · Jul 14, 2003

Mr. Chairman, I offer an amendment. Mr. Chairman, I request to control the time for the proponent. Mr. Chairman, I yield 5 minutes to the gentlewoman from Ohio (Ms. Kaptur). Mr. Chairman, I yield 2…

Ron Kind
Rep. Ron KindD-WI-3 · Jul 14, 2003

Mr. Chairman, to a farmer, `erosion' is the progressive loss of some of the best means to robust and sustained production from their lands. It is one of the most expensive and difficult problems…

Madeleine Z. Bordallo
Rep. Madeleine Z. BordalloD-GU · Jul 14, 2003

Mr. Chairman, I move to strike the last word. I rise for the purposes of entering into a colloquy with the gentleman from Texas (Chairman Bonilla) and the gentlewoman from Ohio (Ms. Kaptur), the…

David R. Obey
Rep. David R. ObeyD-WI-7 · Jul 14, 2003

Mr. Chairman, frankly, this bill is a mixed bag. We have a number of items in this bill that I support; but as is the case with so many other appropriations this year, our ability to do many things…

Tom Latham
Rep. Tom LathamR-IA-4 · Jul 14, 2003

Mr. Chairman, I rise in support of this Fiscal Year 2004 Agriculture Funding measure because it represents a good product under difficult circumstances. As we all know, this bill is not perfect--in…

Doug Bereuter
Rep. Doug BereuterR-NE-1 · Jul 14, 2003

Mr. Chairman, this Member rises in support of H.R. 2673, the Agriculture appropriations bill for fiscal year 2004. This Member would like to commend the distinguished gentleman from Texas (Mr.…

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Joel Hefley
Rep. Joel HefleyR-CO-5 · Jul 14, 2003

Mr. Chairman, I offer an amendment. Mr. Chairman, I ask unanimous consent that we have 10 minutes for debate on this amendment, 5 minutes controlled by me and 5 minutes controlled by the gentleman…

Darlene Hooley
Rep. Darlene HooleyD-OR-5 · Jul 14, 2003

Mr. Chairman, I move to strike the last word. Mr. Chairman, our previous speaker talked about bipartisan effort to not pass this amendment. Let me state that last year there was a bipartisan effort…

Christopher Shays
Rep. Christopher ShaysR-CT-4 · Jul 14, 2003

Mr. Chairman, last year, Congress enacted provisions to close loopholes in the federal animal fighting laws. We need to ensure the Department of Agriculture (USDA) has the resources it needs to…

Robin Hayes
Rep. Robin HayesR-NC-8 · Jul 14, 2003

Mr. Chairman, I thank the gentleman from Texas (Chairman Bonilla) for yielding me this time. I rise today in opposition to the amendment offered by the gentleman from Montana (Mr. Rehberg) and the…

Collin C. Peterson
Rep. Collin C. PetersonD-MN-7 · Jul 14, 2003

I think the gentleman from Montana for yielding me this time. Mr. Chairman, I rise today as the gentleman from Iowa (Mr. Latham) said he was reluctantly opposing, I am reluctantly supporting this…

James P. McGovern
Rep. James P. McGovernD-MA-3 · Jul 14, 2003

Mr. Chairman, hunger is a terrible problem in the United States and around the world. It's a problem that affects over 20 million adults and 13 million children right here in this country. They're…

Rush Holt
Rep. Rush HoltD-NJ-12 · Jul 14, 2003

Mr. Chairman, I offer an amendment. Mr. Chairman, the amendment I am offering today will provide $1 million to establish and develop the food biotechnology public education program that was…

Christopher H. Smith
Rep. Christopher H. SmithR-NJ-4 · Jul 14, 2003

Mr. Chairman, I rise in support of the Ackerman-LaTourette Amendment which would end the sale of ``downed animal meat'' for human consumption. Simply put, this Amendment would take livestock that is…

Artur Davis
Rep. Artur DavisD-AL-7 · Jul 14, 2003

Mr. Chairman, I offer an amendment. Mr. Chairman, I rise today in support and to offer an amendment that will correct a discrepancy and a disparity that has been overlooked in this bill, Mr.…

Mac Thornberry
Rep. Mac ThornberryR-TX-13 · Jul 14, 2003

Mr. Chairman, I commend the chairman of this subcommittee for his leadership on this issue and trying to get a little common sense back into what has become a very difficult issue. Mr. Chairman, this…

Frank W. Ballance  Jr.
Rep. Frank W. Ballance Jr.D-NC-1 · Jul 14, 2003

Mr. Chairman, I offer an amendment. Mr. Chairman, I would like to thank the floor leaders of this bill on both sides. I appreciate this opportunity on behalf of myself and my colleagues, the…

Bill Text

Latest available legislative text

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Introduced in HouseIssued July 16, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2763 Introduced in House (IH)]

108th CONGRESS
1st Session
H. R. 2763

To amend the Internal Revenue Code of 1986 to allow a business credit
for donations for vocational educational purposes.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

July 16, 2003

Mr. Pombo 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 allow a business credit
for donations for vocational educational purposes.

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

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Public Private Vocational
Partnership Act of 2003''.

SEC. 2. DONATIONS TO HIGH SCHOOLS AND COMMUNITY COLLEGES FOR VOCATIONAL
EDUCATION PURPOSES.

(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 new section:

``SEC. 45G. DONATIONS TO HIGH SCHOOLS AND COMMUNITY COLLEGES FOR
VOCATIONAL EDUCATION PURPOSES.

``(a) General Rule.--For purposes of section 38, in the case of a
corporation (as defined in section 170(e)(4)(D)), the vocational
education donation credit determined under this section for the taxable
year is an amount equal to the sum of--
``(1) 90 percent of the fair market value of qualified
property donations made during the taxable year, plus
``(2) the aggregate of the intern credit amounts.
``(b) Limitations.--
``(1) Qualified property donations.--The amount allowed as
a credit under subsection (a)(1) shall not exceed $50,000.
``(2) Intern credit amount.--
``(A) In general.--The amount allowed as a credit
under subsection (a)(2) with respect to a qualified
intern shall be the amount equal to $100 multiplied by
the number of months during the taxable year in which
the intern was an employee of the taxpayer.
``(B) Aggregate per intern credit amounts.--The
aggregate amount allowed to the taxpayer as a credit
under subsection (a)(2) for the taxable year shall not
exceed $6,000.
``(c) Qualified Property Donations.--For purposes of this section,
the term `qualified property donations' means a charitable contribution
(as defined in section 170(c)) of tangible personal property if--
``(1) the contribution is to an educational organization
described in section 170(b)(1)(A)(ii) which is a high school or
community college,
``(2) substantially all of the use of the property by the
donee is for use within the United States for educational
purposes that are related to the purpose or function of the
donee,
``(3) the property is not transferred by the donee in
exchange for money, other property, or services, except for
shipping, installation and transfer costs,
``(4) the property will fit productively into the donee's
education plan,
``(5) the donee's use and disposition of the property will
be in accordance with the provisions of paragraphs (2), (3),
and (4), and
``(6) the property meets such standards, if any, as the
Secretary may prescribe by regulation to assure that the
property meets minimum functionality and suitability standards
for educational purposes.
``(d) Qualified Intern.--For purposes of this section--
``(1) In general.--The term `qualified intern' means an
individual--
``(A) who is enrolled full-time as a student in a
high school or community college, and
``(B) who is employed for not more than 20 hours
per week by the taxpayer as part of a vocational
education course approved by such school or college.
``(2) High school.--The term `high school' means any school
which provides secondary education in grades 9 through 12, as
determined under State law, and which offers a program of
education in vocational education.
``(3) 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 at an accredited institution and
whose highest degree offered is predominantly the associate
degree.
``(e) Aggregation Rule.--For purposes of subsection (b), all
persons treated as a single employer under subsection (a) or (b) of
section 52 or subsection (n) or (o) of section 414 shall be treated as
one person.
``(f) Coordination With Section 170(b).--The limitation which would
(but for this subsection) apply under section 170(b) for any taxable
year shall be reduced (but not below zero) by the fair market value of
property taken into account in determining the credit allowed under
subsection (a)(1) for such year.''.
(b) Credit To Be Part of General Business Credit.--
(1) Subsection (b) of section 38 of such Code (relating to
general business credit) 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 new paragraph:
``(16) in the case of a corporation (as defined in section
170(e)(4)(D)), the vocational education donation credit
determined under section 45G(a).''.
(2) Section 39(d) of such Code (relating to transition rules) is
amended by adding at the end the following new paragraph:
``(11) No carryback of vocational education donation credit
before effective date.--No portion of the unused business
credit for any taxable year which is attributable to the
vocational education donation credit determined under section
45G may be carried to a taxable year beginning before January
1, 2003.''.
(c) Denial of Double Benefit.--Section 280C of such Code (relating
to certain expenses for which credits are allowable) is amended by
adding at the end the following new subsection:
``(d) Vocational Education Donations.--The deduction otherwise
allowed for amounts taken into account under section 45G shall be
reduced by the amount of the credit determined under section 45G(a)
with respect to such amounts.''.
(d) Conforming Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 45F the following new
item:

``Sec. 45G. Donations to high schools and community colleges for
vocational education purposes.''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2002.
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