Summary: H.R.4274 — 106th Congress (1999-2000)All Information (Except Text)

There is one summary for H.R.4274. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (04/13/2000)

Digital Divide Access to Technology Act of 2000 - Amends the Internal Revenue Code to provide that computers and Internet access provided by an employer to employees shall be treated as a "de minimis fringe" benefit (and thus excluded from gross income) provided specified requirements are met.