To amend the Internal Revenue Code of 1986 to provide a credit to businesses whose employees teach at community colleges.

This bill, introduced in 2004, would provide a $1,000 federal tax credit to businesses for each employee who teaches a course at an accredited community college without receiving pay. By offering this financial incentive to employers, the legislation aims to encourage skilled professionals to share their real-world expertise with students at no cost to the college. For citizens, this could lead to a more diverse range of course offerings and increased access to industry experts in the classroom, potentially strengthening the connection between local education and the workforce. The bill was referred to the House Committee on Ways and Means and did not advance further during that session of Congress.