To amend the Internal Revenue Code of 1986 to exclude from gross income computers and Internet access provided by an employer for the personal use of employees.
Amends the Internal Revenue Code to include in the definition of "educational assistance" provided to an employee (and thus exclude from the gross income of an employee) the provision, by an employer, of computer equipment or Internet access.
Actions
May 15, 2001
Referred to the House Committee on Ways and Means.