text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``National Education Technology Corps 
  Act'' or as the ``NET Corps Act''.
  
  SEC. 2. FINDINGS.
  
      Congress finds the following:
              (1) Elementary and secondary school students who receive 
          regular access in school to Internet-accessible computers enjoy 
          higher quality educational opportunities and are better 
          prepared to succeed in college or the workplace.
              (2) Local educational agencies have made extraordinary 
          gains in the acquisition of computers and other information 
          technology equipment for schools. The Department of Education 
          reported in January 2001 that each school contains on average 
          100 computers. In 1999, 63 percent of school rooms used for the 
          instruction of students had access to the Internet.
              (3) However, local educational agencies are dedicating 
          almost all of their information technology resources to 
          equipment acquisition, while information technology training 
          for teachers and other school staff receives little financial 
          support. A CEO Forum on Education and Technology study 
          indicated that, in the 1997-1998 school year, schools expended 
          just five percent of their information technology budget on 
          teacher training.
              (4) The Department of Education reported in 1999 that only 
          33 percent of public school teachers with access to computers 
          and the Internet indicated that they were ``well prepared'' to 
          integrate the use of computers and the Internet into their 
          instruction.
              (5) As new information technologies are introduced into 
          classrooms, teachers will need regular access to professional 
          technology training.
              (6) The Corporation for National and Community Service 
          established by section 191 of the National and Community 
          Service Act of 1990 (42 U.S.C. 12651) has a proven record of 
          mobilizing the most intelligent, qualified, and altruistic 
          members of our communities for the purpose of meeting our 
          Nation's most urgent needs.
              (7) The Volunteers in Service to America program, commonly 
          known as VISTA, which is administered by the Corporation to 
          efforts to eliminate and alleviate poverty and poverty-related 
          problems in the United States, would provide a ready means to 
          facilitate the expanded use of information technology in 
          schools, libraries, and community centers, particularly in low-
          income areas, and to provide information technology training 
          for teachers and administrators of school, library, and 
          community center information technology networks.
  
  SEC. 3. CREATION OF NATIONAL EDUCATION TECHNOLOGY CORPS AS A PART OF 
                VISTA.
  
      The Domestic Volunteer Service Act of 1973 is amended by inserting 
  after section 109 (42 U.S.C. 4959) the following new section:
  
  ``SEC. 109A. NATIONAL EDUCATION TECHNOLOGY CORPS.
  
      ``(a) Establishment.--As part of the Volunteers in Service to 
  America program established under this part, the Director shall 
  establish a National Education Technology Corps for the purpose of 
  developing, strengthening, supplementing, and expanding efforts of the 
  Federal Government, State and local governments, and public and 
  nonprofit organizations to mobilize local, State, Federal, and private 
  sector financial and volunteer resources--
              ``(1) to improve the ability of teachers, staff, students, 
          and other persons to use information technology in schools, 
          libraries, and community centers;
              ``(2) to provide information technology training for 
          teachers so that teachers can incorporate the use of computers 
          and other information technologies in classroom instruction; 
          and
              ``(3) to provide technical support to administrators of 
          school, library, and community center information technology 
          networks.
      ``(b) Recruitment of Volunteers.--
              ``(1) Eligibility criteria.--In establishing the 
          recruitment procedures under section 103(b) applicable to the 
          selection and placement of volunteers for service in the 
          National Education Technology Corps, the Director shall limit 
          selection to individuals--
                      ``(A) who already have sufficient experience or 
                  expertise regarding information technology and its uses 
                  to permit their prompt participation in the types of 
                  activities described in subsection (a); or
                      ``(B) who, with minimal additional training (as 
                  determined by the Director), would be ready to 
                  participate in such activities.
              ``(2) Relationship to americorps.--A participant in a 
          national service program assisted under subtitle C of title I 
          of the National and Community Service Act of 1990 (42 U.S.C. 
          12571 et seq.), commonly known as the Americorps program, may 
          be selected to also serve in the National Education Technology 
  Corps if the participant meets the eligibility criteria in paragraph 
  (2).
      ``(c) Placement.--
              ``(1) In general.--The Director shall assign volunteers 
          selected for the National Education Technology Corps to 
          projects and programs that utilize volunteers to perform the 
          types of activities described in subsection (a). Such programs 
          and projects may be administered by public or private nonprofit 
          agencies and organizations, community-based nonprofit 
          organizations, local and State education agencies, local and 
          State agencies administering information technology programs, 
          educational institutions, libraries, and local, municipal, and 
          State governmental entities.
              ``(2) Technology plan.--A volunteer serving in the National 
          Education Technology Corps may not be assigned to a school to 
          perform services described in subsection (a) unless the school, 
          or a local educational agency on behalf of the school, submits 
          to the Director a technology plan that--
                      ``(A) outlines the goals for the school's education 
                  technology; and
                      ``(B) complies with such guidelines as the Director 
                  may establish.
              ``(3) Placement priority.--In the assignment of volunteers 
          under this section, the Director shall give priority 
          consideration to programs and projects to assist schools that--
                      ``(A) are located in urban or rural areas with the 
                  highest concentrations of illiteracy and of low income 
                  individuals and families; or
                      ``(B) have been unable to secure assistance for 
                  information technology improvements and training from 
                  other sources.
      ``(d) Partnerships With Qualified Nonprofit Organizations.--The 
  Director is authorized and encouraged to enter into partnerships with 
  qualified nonprofit organizations that undertake the types of services 
  described in subsection (a) for schools, libraries, and community 
  centers to support and expand the efforts of these organizations.
      ``(e) Coordination With Department of Education.--The Director 
  shall coordinate with the Secretary of Education in the training of 
  volunteers for the National Education Technology Corps to ensure that 
  the activities undertaken by the volunteers under this section is 
  consistent with the educational needs of schools.
      ``(f) Agreements with Private Sector.--The Director may enter into 
  an agreement with a private sector business under which an employee of 
  the business who has experience or expertise regarding information 
  technology and its uses will assist, without financial remuneration 
  from the Director, on a full-time or part-time basis--
              ``(1) the National Education Technology Corps and programs 
          and projects that receive volunteers to undertake the types of 
          activities described in subsection (a); and
              ``(2) the Director in the training of National Education 
          Technology Corps volunteers.
      ``(g) Effect of Funding Reduction.--In any fiscal year in which the 
  services provided under this part are reduced, the services provided 
  under this section shall be proportionately reduced.''.
  
  SEC. 4. INCOME TAX CREDIT FOR ASSISTANCE PROVIDED TO NATIONAL EDUCATION 
                TECHNOLOGY CORPS.
  
      (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 inserting after section 45D the following new 
  section:
  
  ``SEC. 45E. NATIONAL EDUCATION TECHNOLOGY CORPS ASSISTANCE.
  
      ``(a) General Rule.--For purposes of section 38, the National 
  Education Technology Corps assistance credit determined under this 
  section for the taxable year is an amount equal to 20 percent of the 
  sum of --
              ``(1) the wages paid or incurred by the taxpayer during the 
          taxable year for qualified employee services, and
              ``(2) the amount allowed as a deduction under section 170 
          for the taxable year for qualified contributions.
      ``(b) Maximum Credit.--
              ``(1) National limitation.--The amount of credit determined 
          under this section for all taxable years beginning in a 
          calendar year shall not exceed $75,000,000.
              ``(2) Taxpayer limitation.--The amount of credit determined 
          under this section for a taxpayer for a taxable year shall not 
          exceed the portion of the national limitation under paragraph 
          (1) for the calendar year in which such taxable year begins 
          which is allocated by the National Education Technology Corps 
          to such taxpayer for such year.
              ``(3) Per employee limit.--The credit determined under this 
          section with respect to services performed by an employee 
          during a taxable year shall not exceed $25,000 (or such lesser 
          amount determined under paragraph (2)).
      ``(c) Definitions.--For purposes of this section--
              ``(1) Qualified employee services.--The term `qualified 
          employee services' means any service furnished by an employee 
          of the taxpayer through the National Education Technology 
          Corps, either directly as a volunteer in the National Education 
          Technology Corps or as a participant in a National Education 
          Technology Corps partnership entered into under section 109A(d) 
          of the Domestic Volunteer Service Act of 1973.
              ``(2) Qualified contribution.--The term `qualified 
          contribution' means any contribution of tangible personal 
          property to or for the benefit of the National Education 
          Technology Corps.
              ``(3) Wages.--The term `wages' has the meaning given to 
          such term by section 51.
      ``(d) Controlled Groups.--Rules similar to the rules of section 
  1397(b) shall apply for purposes of this section.''.
      (b) Denial of Double Benefit.--Subsection (a) of section 280C of 
  such Code is amended by inserting ``45E(a),'' after ``45A(a),''.
      (c) Credit Made Part of General Business Credit.--
              (1) In general.--Subsection (b) of section 38 of such Code 
          (relating to current year business credit) is amended by 
          striking ``plus'' at the end of paragraph (12), by striking the 
          period at the end of paragraph (13) and inserting ``, plus'', 
          and by adding at the end thereof the following new paragraph:
              ``(14) the National Education Technology Corps assistance 
          credit determined under section 45E(a).''.
              (2) Limitation on carryback.--Subsection (d) of section 39 
          of such Code is amended by adding at the end the following new 
          paragraph:
              ``(10) No carryback of national education technology corps 
          assistance credit before effective date.--No portion of the 
          unused business credit for any taxable year which is 
          attributable to the credit determined under section 45E may be 
          carried back to any taxable year ending before the date of the 
          enactment of this paragraph.''.
              (3) Deduction for certain unused business credits.--
          Subsection (c) of section 196 of such Code is amended by 
          striking ``and'' at the end of paragraph (8), by striking the 
          period at the end of paragraph (9) and inserting ``, and'', and 
          by adding after paragraph (9) the following new paragraph:
              ``(10) the National Education Technology Corps assistance 
          credit determined under section 45E.''.
      (d) Clerical 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 45D the following new 
  item:
  
                                ``Sec. 45E. National Education Technology 
                                          Corps assistance.''.
      (e) Effective Date.--The amendments made by this section shall 
  apply to taxable years beginning after the date of the enactment of 
  this Act.
target: National Education Technology Corps Act (NET Corps Act) - Amends the Domestic Volunteer Service Act of 1973 to establish a National Education Technology Corps (NET Corps) as part of the Volunteers in Service to America (VISTA) program, using VISTA volunteers and others with appropriate expertise, in partnerships to facilitate use of information technology in schools, libraries, and community centers.Amends the Internal Revenue Code to establish a business-related tax credit for employers for assistance to the NET Corps through their employees' services either as volunteers or as participants in partnerships.
feat_title: To amend the Domestic Volunteer Service Act of 1973 to create as a component of the Volunteers in Service to America program a technology corps that uses VISTA volunteers and other persons with expertise regarding information technology to facilitate the use of information technology in schools, libraries, and community centers, and for other purposes.