|
<distribution-code display="yes">II</distribution-code><congress>117th CONGRESS</congress><session>1st Session</session><legis-num>S. 1023</legis-num><current-chamber>IN THE SENATE OF THE UNITED STATES</current-chamber><action><action-date date="20210325">March 25, 2021</action-date><action-desc><sponsor name-id="S253">Mr. Durbin</sponsor> (for himself and <cosponsor name-id="S370">Mr. Booker</cosponsor>) introduced the following bill; which was read twice and referred to the <committee-name committee-id="SSFI00">Committee on Finance</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title>To provide tax credits to low- to moderate-income individuals for certain computer and education costs, to direct the Federal Communications Commission to modify the requirements for the Lifeline program to provide increased support, and for other purposes.</official-title></form><legis-body style="OLC" display-enacting-clause="yes-display-enacting-clause" id="HDA3077278C824F44950125402B91FC5A"><section section-type="section-one" id="H42AEB50094F242869F8D1C8DBDE50818"><enum>1.</enum><header>Short title</header><text display-inline="no-display-inline">This Act may be cited as the <quote><short-title>Computer and Internet Access Equity Act</short-title></quote>.</text></section><section id="H6E500AC656804D168851808CEA2EB0D2"><enum>2.</enum><header>Increased Lifeline support</header><subsection id="HBE673AB4C8714D65A7E27C2B0F2E4C9C"><enum>(a)</enum><header>Definitions</header><text>In this section:</text><paragraph id="H7F6EE507B36B4ECEA1811A62CE36D590"><enum>(1)</enum><header>Commission</header><text>The term <term>Commission</term> means the Federal Communications Commission.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="HECD1A7E9D2E446438513A1CF9A845E4C"><enum>(2)</enum><header>Terms defined in regulations</header><text>The terms defined in section 54.400 of title 47, Code of Federal Regulations (or any successor regulation), have the meanings given those terms in that section.</text></paragraph></subsection><subsection id="H5682AB6DF7C84059A1AE35A5FF4471C8"><enum>(b)</enum><header>Regulations</header><text>Not later than 14 days after the date of enactment of this Act, the Commission shall promulgate regulations to modify the requirements for the Lifeline program set forth in subpart E of part 54 of title 47, Code of Federal Regulations (as in effect on the date of enactment of this Act) to provide for the following:</text><paragraph id="HDA26101D89EC4C999AA63D66A055E11A"><enum>(1)</enum><text display-inline="yes-display-inline">The amount of Lifeline support that a provider of Lifeline service may receive for providing such service to each qualifying low-income consumer shall be increased by the lesser of—</text><subparagraph id="id3BD23895B7C94245996BE886EA4AB9E8"><enum>(A)</enum><text display-inline="yes-display-inline">$83.33 per month; or</text></subparagraph><subparagraph id="idCB4D1506E8CC4694A622FCC24A4A7150"><enum>(B)</enum><text>the amount needed to make the amount of Lifeline support received by the provider equal to the cost of providing such service, except that such cost may not exceed the cost to the provider of providing an equivalent level of voice telephony service or broadband internet access service (as applicable) to a consumer who does not receive Lifeline service.</text></subparagraph></paragraph><paragraph id="H3E75F9A64E604E6AACE74155BD2AEA07"><enum>(2)</enum><text>The percentage of the Federal Poverty Guidelines (as specified in section 54.409(a)(1) of title 47, Code of Federal Regulations) at or below which a consumer’s household income must be in order for the consumer to constitute a qualifying low-income consumer on the basis of income shall be increased to 435 percent.</text></paragraph><paragraph id="HEA9C55D05A3145348054F7B3271B7AB1"><enum>(3)</enum><text display-inline="yes-display-inline">A provider of broadband internet access service shall not be required to be designated as an eligible telecommunications carrier under section 214(e) of the Communications Act of 1934 (<external-xref legal-doc="usc" parsable-cite="usc/47/214">47 U.S.C. 214(e)</external-xref>) in order to receive Lifeline support for providing such service to a qualifying low-income consumer.</text></paragraph></subsection><subsection id="H6FFB53EFDCAD421985D3211CCE17617B"><enum>(c)</enum><header>Duration</header><text>The modifications made by the regulations promulgated under subsection (b) shall cease to have any force or effect on the date that is 12 years after the date on which the regulations are promulgated.</text></subsection><subsection commented="no" id="id6743DDF495FB4B3EB6889757671F2B67"><enum>(d)</enum><header>Consumer protections</header><paragraph commented="no" id="id7D4C267BD1334852BA2B206568FCDE96"><enum>(1)</enum><header>In general</header><text>A provider of broadband internet access service that receives Lifeline support for providing such service to a qualified low-income consumer—</text><subparagraph commented="no" id="id752A3989792648FF8AE0ACE9090BABC7"><enum>(A)</enum><text>shall provide such service to the consumer at a minimum speed of 25 megabits per second for downloads and 3 megabits per second for uploads, which minimum speed shall be reevaluated and, if appropriate, increased by the Commission not less frequently than once every 3 years;</text></subparagraph><subparagraph commented="no" id="idA2A3BAFE248E41BBAA111A85D08C36EE"><enum>(B)</enum><text>shall provide a level of customer service to the consumer that is comparable to the customer service that the provider provides to consumers of broadband internet access service who do not receive Lifeline service;</text></subparagraph><subparagraph commented="no" id="id7FA2ACFC9A6B4EAF94F77D6945F0D738"><enum>(C)</enum><text>shall offer such service to each qualified low-income consumer in the designated service area of the provider; and</text></subparagraph><subparagraph commented="no" id="idD112A7FEF5674E5DA2D3C4BB5314BB5E"><enum>(D)</enum><clause commented="no" display-inline="yes-display-inline" id="idCCDD7F32F0874F6A89CE8C348E08F73E"><enum>(i)</enum><text>shall advertise the availability of such service and the charges therefore using media of general distribution throughout the designated service area of the provider to increase awareness among consumers (including non-English speaking consumers) that they may be eligible for such service; and</text></clause><clause commented="no" indent="up1" id="idDEB66136C08949E686105ACD182F0685"><enum>(ii)</enum><text>may partner with State agencies responsible for the provision of social assistance and service programs in conducting advertising under clause (i). </text></clause></subparagraph></paragraph><paragraph commented="no" id="idF8FED6DA701E4AA1977656FB32E6FC0A"><enum>(2)</enum><header>Designated service area</header><text>A State commission or the Commission, as applicable, shall establish a designated service area for a provider of broadband internet access service described in paragraph (1) for purposes of that paragraph in the same manner as the State commission or Commission establishes a designated service area for a common carrier under paragraph (5) or (6), as applicable, of section 214(e) of the Communications Act of 1934 (<external-xref legal-doc="usc" parsable-cite="usc/47/214">47 U.S.C. 214(e)</external-xref>).</text></paragraph></subsection></section><section id="H790DC97500404505A9AD393CA4D81A46"><enum>3.</enum><header>Internet education and training grant program</header><subsection id="H3CEB2CE74BD445CE91C4E679AC836ECE"><enum>(a)</enum><header>Definitions</header><text display-inline="yes-display-inline">In this section:</text><paragraph id="H5A439F7453D942B9A3CCC251AB28A5F0"><enum>(1)</enum><header>Commission</header><text>The term <term>Commission</term> means the Federal Communications Commission.</text></paragraph><paragraph id="id25790ddbdf694763b7f9a891f42ac152"><enum>(2)</enum><header>Community-based organization</header><text>The term <term>community-based organization</term> has the meaning given the term in section 3 of the Workforce Innovation and Opportunity Act (<external-xref legal-doc="usc" parsable-cite="usc/29/3102">29 U.S.C. 3102</external-xref>).</text></paragraph><paragraph id="id046feefbd68744b8a948aed432bef566"><enum>(3)</enum><header>Digital literacy</header><text>The term <term>digital literacy</term> means the skills associated with using technology.</text></paragraph><paragraph id="H8AC7697D66EA4FFFB78537E60E2B5ABB"><enum>(4)</enum><header>Eligible entity</header><text>The term <term>eligible entity</term> means—</text><subparagraph id="H7FCD512687064685887DA6B823E427BD"><enum>(A)</enum><text>a nonprofit organization;</text></subparagraph><subparagraph id="H4463877DDCDB4C9388C8270F9A904CF2"><enum>(B)</enum><text>a not-for-profit social welfare organization; or</text></subparagraph><subparagraph id="H919E8259E17A4ABC9569808C77F96D01"><enum>(C)</enum><text>a community-based organization.</text></subparagraph></paragraph><paragraph id="H1F0F842B06184C12902576843D80CF3B"><enum>(5)</enum><header>Federal Poverty Guidelines</header><text display-inline="yes-display-inline">The term <term>Federal Poverty Guidelines</term> means the Federal Poverty Guidelines used for purposes of section 54.409(a)(1) of title 47, Code of Federal Regulations (or any successor regulation).</text></paragraph><paragraph id="HDA6F2DDCA87F46ED9708D4D46D968A4D"><enum>(6)</enum><header>Household</header><text>The term <term>household</term> has the meaning given the term in section 54.400 of title 47, Code of Federal Regulations (or any successor regulation).</text></paragraph><paragraph id="H8B7159EF90C64AE5BEF71F0E77CCF10D"><enum>(7)</enum><header>Income</header><text>The term <term>income</term> has the meaning given the term in section 54.400 of title 47, Code of Federal Regulations (or any successor regulation).</text></paragraph><paragraph id="H0C07BE0805DC4B33BFB4233166B0AC71"><enum>(8)</enum><header>Nonprofit organization</header><text display-inline="yes-display-inline">The term <term>nonprofit organization</term> means an organization described in <external-xref legal-doc="usc" parsable-cite="usc/26/501">section 501(c)(3)</external-xref> of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H9389899EC9C34EDE86FDE21BB54A1EFF"><enum>(9)</enum><header>Not-for-profit social welfare organization</header><text display-inline="yes-display-inline">The term <term>not-for-profit social welfare organization</term> means an organization described in <external-xref legal-doc="usc" parsable-cite="usc/26/501">section 501(c)(4)</external-xref> of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code.</text></paragraph></subsection><subsection id="HFA31BC9284B44142A46D530BD1C3038A"><enum>(b)</enum><header>Grants authorized</header><text display-inline="yes-display-inline">Not later than 100 days after the date of enactment of this Act, the Commission shall establish a program to make grants on a competitive basis to eligible entities to develop and carry out an internet safety education or training program.</text></subsection><subsection id="H51E35FC6548848EABC29CE1BCB98F1A9"><enum>(c)</enum><header>Applications</header><text display-inline="yes-display-inline">An eligible entity that wishes to receive a grant under this section shall submit to the Commission an application at such time, in such manner, and containing such information as the Commission may require.</text></subsection><subsection id="H95ED529F688E4E018C90E6CD2FAC9C18"><enum>(d)</enum><header>Use of funds</header><text display-inline="yes-display-inline">An eligible entity that receives a grant under this section shall use grant funds to—</text><paragraph id="HB0ACE5C304D449A99329B92C2CE70439"><enum>(1)</enum><text>develop a program to provide internet education and training, which may address cyberbullying, online privacy, cybersecurity, and digital literacy, to individuals living in households with an income at or below 435 percent of the Federal Poverty Guidelines for households of the applicable size; and</text></paragraph><paragraph id="H3BB0679313E441A4AA60C55BAD63D297"><enum>(2)</enum><text display-inline="yes-display-inline">provide such education or training to such individuals through such program.</text></paragraph></subsection><subsection id="id97271f5923c14c99a4497b5e3fb6b8db"><enum>(e)</enum><header>Reports</header><paragraph id="id42A0C53580B749528301E604CF42C4DF"><enum>(1)</enum><header>Reports to Commission</header><text>Not later than 3 years after the date on which an eligible entity receives a grant under this section, the eligible entity shall publish and submit to the Commission a report that—</text><subparagraph id="id0881F0F8134947CEBAF90B4E1D2DFFB4"><enum>(A)</enum><text>describes the use of the grant by the eligible entity, including the number of individuals served by the eligible entity using grant funds;</text></subparagraph><subparagraph id="id16E04F554EF34768BE90C5E4C1BEA6A8"><enum>(B)</enum><text>describes the progress of the eligible entity toward fulfilling the objectives for which the grant was awarded; and</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id93D4FB97F3874D03AA2B1A5625D00BD6"><enum>(C)</enum><text>includes any additional information required by the Commission.</text></subparagraph></paragraph><paragraph id="id5da919f107504dc1b28646a34fbdc2ea"><enum>(2)</enum><header>Report to Congress</header><text>Not later than 5 years after the date of enactment of this Act, the Commission shall publish and submit to Congress a report that—</text><subparagraph id="id17cfb57c0d0a47f5b33cab08f88df925"><enum>(A)</enum><text>summarizes the data from the reports that the Commission has received under paragraph (1); and</text></subparagraph><subparagraph id="id505bdea4ccbc40a6b8f9c536587cd1f8"><enum>(B)</enum><text>assesses the effectiveness and cost-effectiveness of the grant program established under this section.</text></subparagraph></paragraph></subsection><subsection id="idAFA2BBF3B9C5427D8B2426D61DE5A302"><enum>(f)</enum><header>Authorization of appropriations</header><text>There are authorized to be appropriated such sums as may be necessary to carry out this section.</text></subsection></section><section section-type="subsequent-section" id="HB4C78D3804DF4D20B2CE5BE88AAA5F4F"><enum>4.</enum><header>Credit for computer costs</header><subsection id="H99E77856C6D040769E1E5D9F06F6FA51"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subpart C of part IV of subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section:</text><quoted-block style="OLC" display-inline="no-display-inline" id="HE84B881ED96C4C8895CB0464FF01E50A"><section id="HFA30FDEF2F944608A6CFC310A90244C6"><enum>36C.</enum><header>Credit for computer costs</header><subsection id="HF256EB58D3D04F3CBCA2AE297AB32139"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal the lesser of—</text><paragraph id="id87E71505DC1D42A88CE40AE7D6332263"><enum>(1)</enum><text display-inline="yes-display-inline">the amount of qualified computer costs paid or incurred by the taxpayer during such taxable year,</text></paragraph><paragraph id="idEE72B81A6A814FBC872A40519F11C640"><enum>(2)</enum><text display-inline="yes-display-inline">$2,000 ($4,000 in the case of a joint return), or</text></paragraph><paragraph id="id620CCCB2D588424B9B037619BFE0FBB1"><enum>(3)</enum><text>an amount equal to $10,000 ($20,000 in the case of a joint return) minus the sum of any credits allowed to the taxpayer under this section for any preceding taxable year.</text></paragraph></subsection><subsection id="H847CA1583BEB4463913404E5FF1A6EA1"><enum>(b)</enum><header>Qualified computer costs</header><text display-inline="yes-display-inline">For purposes of this section, the term <term>qualified computer costs</term> means amounts paid or incurred for computers, printers, and other education-related technology.</text></subsection><subsection id="HBDBCFDEA9B9840148810AC931B78143D"><enum>(c)</enum><header>Limitation based on adjusted gross income</header><text display-inline="yes-display-inline">With respect to any taxable year, the $2,000 amount (or, in the case of a joint return, $4,000 amount) in subsection (a)(2) shall be reduced by an amount equal to 5 percent of so much of the taxpayer’s adjusted gross income for such taxable year as exceeds—</text><paragraph id="H74A8A701B0D0494B819B366721B6CBF6"><enum>(1)</enum><text display-inline="yes-display-inline">$72,000 in the case of a joint return,</text></paragraph><paragraph id="H3C9723CC57AA43EDA85B3F5117C3CC8E"><enum>(2)</enum><text>$54,000 in the case of a head of household, and</text></paragraph><paragraph id="H51AEAA31560143F5A18498562631A6E4"><enum>(3)</enum><text display-inline="yes-display-inline">$36,000 in the case of a taxpayer not described in paragraph (1) or (2).</text></paragraph></subsection><subsection id="H3B5624EF82EE4483B50415AA10B60DA6"><enum>(d)</enum><header>Eligible individual</header><text>The term <term>eligible individual</term> means any individual other than—</text><paragraph id="HF1A7C7778E8A43F59F8E2DF673E6ACD3"><enum>(1)</enum><text>any nonresident alien individual,</text></paragraph><paragraph id="HBC68903B0D7A44EE98696E1FBFFEDE04"><enum>(2)</enum><text>any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and</text></paragraph><paragraph id="H99BDFC3A07724D86A1E303369BA7A558"><enum>(3)</enum><text>an estate or trust.</text></paragraph></subsection><subsection id="H7C9BDAD6212D48BEA91545C13E8729E1"><enum>(e)</enum><header>Application of section</header><text display-inline="yes-display-inline">This section shall only apply to qualified computer costs incurred by the taxpayer after December 31, 2020, and before January 1, 2033.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="H78DBC3A514964E978E0A651FD9458729"><enum>(b)</enum><header>Advance payment of credit</header><paragraph id="H90FA0996B05144C7969DD18240CABC60"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/77">Chapter 77</external-xref> of the Internal Revenue Code of 1986, as amended by section 9611(b) of the American Rescue Plan Act of 2021 (<external-xref legal-doc="public-law" parsable-cite="pl/117/2">Public Law 117–2</external-xref>), is amended by inserting after section 7527A the following new section:</text><quoted-block style="OLC" display-inline="no-display-inline" id="H4AC48467E47C4913877320B16F30E37A"><section id="H6840E251242843CEA57DC582192DF802"><enum>7527B.</enum><header>Advance payment of credit for computer costs</header><subsection id="HA6EC605DDFA04E398289D6D33AB69B7E"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">As soon as practicable after the date of the enactment of this section, the Secretary shall establish a program for making advance payments of the credit allowed under section 36C (determined without regard to subsection (e) of such section), on such basis as the Secretary determines to be administratively feasible, to taxpayers determined to be eligible for advance payment of such credit.</text></subsection><subsection id="HB3F796C3708D4ED181B975A4D195B3D9"><enum>(b)</enum><header>Limitation</header><paragraph id="idA5CF7CB1EC624EE6BCB469ED09616F5C"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The Secretary may make payments under subsection (a) only to the extent that the total amount of such payments made to any taxpayer during the taxable year does not exceed the amount of the credit determined under subsection (a) of section 36C, as determined based on application of subsection (c) of such section using the adjusted gross income of the taxpayer for the most recent taxable year for which a return has been filed during any of the preceding 3 taxable years.</text></paragraph><paragraph id="id3AD638FF94B149B5B1F05F6126EE405A"><enum>(2)</enum><header>Non-filers</header><text display-inline="yes-display-inline">In the case of any taxpayer who has not filed a return during the period described in paragraph (1), such paragraph shall be applied without regard to subsection (c) of section 36C.</text></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="HBA4D4795E3534358A803CCE147CAEA3E"><enum>(2)</enum><header>Reconciliation of credit and advance credit</header><text>Section 36C of such Code, as added by subsection (a), is amended—</text><subparagraph id="id8B4FF053106748F7881B814B99FE42A6"><enum>(A)</enum><text>by redesignating subsection (e) as subsection (f); and</text></subparagraph><subparagraph id="idB4667FD6B5DC44A295F042682FB30B59"><enum>(B)</enum><text>by inserting after subsection (d) the following new subsection:</text><quoted-block style="OLC" display-inline="no-display-inline" id="HD05F4A1F80F34F69B4EF22A1505B5550"><subsection id="H16B3A05E66DD4584A100223FC8A09DE6"><enum>(e)</enum><header>Reconciliation of credit and advance credit</header><paragraph id="HD5FFFCCB0BC44282879562D6098BC235"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The amount of the credit allowed under this section for any taxable year shall be reduced (but not below zero) by the aggregate amount of any advance payments of such credit under section 7527B for such taxable year.</text></paragraph><paragraph id="H02419CF259834BAE8EFF5C5F017EA4A4"><enum>(2)</enum><header>Excess advance payments</header><subparagraph id="idEDF37D6C012B4F018E639C622AA431F9"><enum>(A)</enum><header>In general</header><text>If the aggregate amount of advance payments under section 7527B for the taxable year exceeds the amount of the credit allowed under this section for such taxable year (determined without regard to paragraph (1)), the tax imposed by this chapter for such taxable year shall be increased by the amount of such excess.</text></subparagraph><subparagraph id="idE7060CF51FE342349C38F5468BD0596F"><enum>(B)</enum><header>Return requirement</header><text>If the tax imposed by this chapter for the taxable year is increased under this paragraph, the taxpayer shall, notwithstanding section 6012, be required to file a return with respect to the taxes imposed under this subtitle.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection><subsection id="H4A1EE08FBFF24EA181349D946F63833D"><enum>(c)</enum><header>Conforming amendments</header><paragraph id="HC2A01179093E4C71976E6EF40A2BC7DF"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/6211">Section 6211(b)(4)(A)</external-xref> of the Internal Revenue Code of 1986 is amended—</text><subparagraph id="idEC922F611B9D4F779A0A9B4F645C3DCD"><enum>(A)</enum><text>by inserting “36C,” after <quote>36B,</quote>, and</text></subparagraph><subparagraph id="id6038512E11634D96B958384D57794508"><enum>(B)</enum><text>by striking <quote>and 7527A</quote> and inserting <quote>7527A, and 7527B</quote>.</text></subparagraph></paragraph><paragraph id="id3A8ED3EDC8FE41B9A505238719AE9EB8"><enum>(2)</enum><text>Paragraph (2) of section 1324(b) of title 31, United States Code, is amended—</text><subparagraph id="id36E3ADB55ADC4908837C0414DB81AC94"><enum>(A)</enum><text>by inserting <quote>36C,</quote> after <quote>36B,</quote>, and</text></subparagraph><subparagraph id="id2246484C68184A63BDAE9C4ACBA9F890"><enum>(B)</enum><text>by striking <quote>or 7527A</quote> and inserting <quote>7527A, or 7527B</quote>.</text></subparagraph></paragraph><paragraph id="H42BB9312727C46EAA5E1498E601DD46A"><enum>(3)</enum><text>The table of sections for subpart C of part IV of subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item:</text><quoted-block style="OLC" display-inline="no-display-inline" id="H7623F533C07248A4B9816719D739AF0E"><toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded" idref="HE84B881ED96C4C8895CB0464FF01E50A"><toc-entry level="section" bold="off">Sec. 36C. Credit for computer costs.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="H970BF34786A94EA9B469F775AD272BFA"><enum>(4)</enum><text>The table of sections for chapter 77 of such Code is amended by inserting after the item relating to section 7527A the following new item: </text><quoted-block style="OLC" display-inline="no-display-inline" id="H4DD95345D3B845F4880E8DCA1FE45D3A"><toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="H4AC48467E47C4913877320B16F30E37A" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"><toc-entry idref="H6840E251242843CEA57DC582192DF802" level="section">Sec. 7527B. Advance payment of credit for computer costs.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="H67BFD31436004F0EACA5990922934EC7"><enum>(d)</enum><header>Public awareness campaign</header><text>The Secretary of the Treasury (or the Secretary's delegate) shall conduct a public awareness campaign, in coordination with the Commissioner of Social Security, the Secretary of Veterans Affairs, and the heads of other relevant Federal and State agencies, to provide information to the public (including non-English speaking populations) regarding the availability of the credit allowed under <external-xref legal-doc="usc" parsable-cite="usc/26/36C">section 36C</external-xref> of the Internal Revenue Code of 1986 and advance payment of such credit pursuant to section 7527B of such Code (as added by this section).</text></subsection><subsection id="id0A5DDBA92E2E41DCB0C01E965D7E1C5A"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall apply to costs incurred in taxable years beginning after December 31, 2020.</text></subsection></section></legis-body></bill> |
