,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fgdd  ,,in ,,the ,,house ,,of  
,,representatives  ,may #h1 #bjbj,mr4   
,danny ,k4 ,davis of ,illinois 7for     
himself1 ,mr4 ,hastings1 ,ms4 ,fudge1   
,mr4 ,johnson of ,georgia1 ,mr4 ,deutch1
 ,mr4 ,thompson of ,mississippi1 ,ms4   
,norton1 and ,mr4 ,clay7 introduced the 
following bill2 which was referred to   
the ,committee on ,energy and ,commerce1
 and in addition to the ,committee on   
,ways and ,means1 for a period to be    
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to provide tax credits to   
low to moderate income individuals for  
certain computer and education costs1 to
 direct the ,federal ,communications    
,commission to modify the requirements  
for the ,lifeline program to provide    
increased support for broadband internet
 access service1 and for other purposes4
  #a4 ,short title ,this ,act may be    

cited as the ,computer and ,internet    
,equity ,act4  #b4 ,increased ,lifeline 
support for ,broadband ,internet access 
service  7a7 ,in general ,not later than
 #ad days after the date of the         
enactment of this ,act1 the ,commission 
shall promulgate regulations to modify  
the requirements for the ,lifeline      
program set forth in subpart ,e of part 
#ed of title #dg1 ,code of ,federal     
,regulations 7as in effect on the date  
of the enactment of this ,act7 to       
provide for the following3 7#a7 ,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 #a1jjj per year4  
7#b7 ,the percentage of the ,federal    
,poverty ,guidelines 7as specified in   
section #ed4dji7;a7 of title #dg1 ,code 
of ,federal ,regulations7 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 #dce percent4  7#c7 ,a    
provider of broadband internet access   
service shall not be required to be     
designated as an eligible               
telecommunications carrier under section
 #bad7;e7 of the ,communications ,act of
 #aicd 7#dg ,u4,s4,c4 #bad7;e77 in order
 to receive ,lifeline support for       
providing such service to a qualifying  
low-income consumer4  7b7 ,limitation   
,the modifications made by the          
regulations promulgated under subsection
 7a7 shall only apply with respect to   
,lifeline support that is applied to the
 cost of a broadband internet access    
service plan 7or1 in the case of a      
service plan that includes other        
services in a bundle with broadband     
internet access service1 to the portion 
of the cost of such plan that is        
attributable to broadband internet      
access service74  7c7 ,duration ,the    
modifications made by the regulations   
promulgated under subsection 7a7 shall  

cease to have any force or effect on the
 date that is #ab years after the date  
on which such regulations are           
promulgated4  7d7 ,definitions ,in this 
section3 7#a7 ,commission ,the term     
,commission means the ,federal          
,communications ,commission4  7#b7      
,terms defined in regulations ,the terms
 defined in section #ed4djj of title    
#dg1 ,code of ,federal ,regulations 7or 
any successor regulation71 have the     
meanings given such terms in such       
section4  #c4 ,internet safety education
 or training grant program  7a7 ,in     
general ,not later than #ajj days after 
the date of the enactment of this ,act1 
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 programs4  7b7    
,applications ,an eligible entity that  
wishes to receive a grant under this    
section shall submit to the ,commission 
an application at such time1 in such    

manner1 and containing such information 
as the ,commission may require4  7c7    
,use of funds ,an eligible entity that  
receives a grant under this section     
shall use grant funds to-- 7#a7 develop 
a program to provide internet safety    
education or training1 which may address
 cyberbullying1 to individuals living in
 households with an income at or below  
#dce percent of the ,federal ,poverty   
,guidelines for households of the       
applicable size2 and  7#b7 provide such 
education or training to such           
individuals through such program4  7d7  
,definitions ,in this section3 7#a7     
,commission ,the term ,commission means 
the ,federal ,communications            
,commission4  7#b7 ,eligible entity ,the
 term eligible entity means-- 7,a7 a    
nonprofit organization2  7,b7 a         
not-for-profit social welfare           
organization2  7,c7 a community-based   
organization2 or  7,d7 a local public   
safety organization4  7#c7 ,federal     
,poverty ,guidelines ,the term ,federal 

,poverty ,guidelines means the ,federal 
,poverty ,guidelines used for purposes  
of section #ed4dji7;a77#a7 of title #dg1
 ,code of ,federal ,regulations 7or any 
successor regulation74  7#d7 ,household 
,the term household has the meaning     
given such term in section #ed4djj of   
title #dg1 ,code of ,federal            
,regulations 7or any successor          
regulation74  7#e7 ,income ,the term    
income has the meaning given such term  
in section #ed4djj of title #dg1 ,code  
of ,federal ,regulations 7or any        
successor regulation74  7#f7 ,nonprofit 
organization ,the term nonprofit        
organization means an organization      
described in section #eja7;c77#c7 of the
 ,internal ,revenue ,code of #aihf and  
exempt from tax under section #eja7;a7  
of such code4  7#g7 ,not-for-profit     
social welfare organization ,the term   
not-for-profit social welfare           
organization means an organization      
described in section #eja7;c77#d7 of the
 ,internal ,revenue ,code of #aihf and  

exempt from tax under section #eja7;a7  
of such code4  #d4 ,credit for computer 
and education costs  7a7 ,in general    
,subpart ,c of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   
inserting after section #cf;,b the      
following new section3  #cf;,c4 ,credit 
for computer and education costs  7a7   
,in general ,in the case of an eligible 
individual1 there shall be allowed as a 
credit against the tax imposed by this  
subtitle for the taxable year an amount 
equal to such so much of the            
individual's qualified computer and     
education costs paid or incurred by the 
taxpayer during the taxable year as does
 not exceed #b1jjj4  7b7 ,lifetime      
limitation  7#a7 ,in general ,the credit
 allowed under subsection 7a7 with      
respect to each eligible individual     
shall not exceed #aj1jjj per individual4
  7#b7 ,special rule for dependents ,in 
the case of a taxpayer who is claiming a
 portion of the lifetime limitation of a

 dependent who is an eligible           
individual1 the credit allowed under    
subsection 7a7 with respect to each     
dependent may not exceed #b1jjj of the  
lifetime limitation of such dependent4  
7c7 ,qualified computer and education   
costs ,for purposes of this section1 the
 term qualified computer and education  
costs means amounts paid or incurred    
for-- 7#a7 computers1 printers1 other   
education-related technology1 and  7#b7 
education from an accredited academic   
institution1 an organization described  
in section #eja7;c77#c7 and exempt from 
tax under section #eja7;a71 or an       
organization described in section       
#eja7;c77#d7 on how to use such         
computers1 printers1 and technology4    
7d7 ,limitation based on adjusted gross 
income ,the amount of the credit allowed
 by subsection 7a7 7determined without  
regard to this subsection7 shall be     
reduced by #e percent of so much of the 
taxpayer's adjusted gross income as     
exceeds-- 7#a7 #aej1jjj in the case of a

 joint return1  7#b7 #aab1ejj1 or  7#c7 
#ge1jjj in the case of a taxpayer not   
described in paragraph 7#a7 or 7#b74    
7e7 ,eligible individual ,the term      
eligible individual means any individual
 other than-- 7#a7 any nonresident alien
 individual1  7#b7 any individual with  
respect to whom a deduction under       
section #aea is allowable to another    
taxpayer for a taxable year beginning in
 the calendar year in which the         
individual's taxable year begins1 and   
7#c7 an estate or trust4  7f7           
,application of section ,this section   
shall only apply to qualified computer  
and education costs incurred by the     
taxpayer after ,december #ca1 #bjai1 and
 before ,january #a1 #bjcb4  4  7b7     
,conforming amendments  7#a7 ,paragraph 
7#b7 of section #acbd7;b7 of title #ca1 
,united ,states ,code1 is amended by    
inserting #cf;,c1 after #cf;,b14  7#b7  
,the table of sections for subpart ,c of
 part ,,iv of subchapter ,a of chapter  
#a of the ,internal ,revenue ,code of   

#aihf is amended by inserting after the 
item relating to section #cf;,b the     
following new item3  ,sec4 #cf;,c4      
,credit for computer and education      
costs4  4  7c7 ,effective date ,the     
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjai4