To amend the Internal Revenue Code of 1986 to allow companies to donate scientific equipment to elementary and secondary schools for use in their educational programs, and for other purposes.

Amends the Internal Revenue Code to revise the rules concerning a "qualified research contribution." Redefines such term as a "qualified research or education contribution." Expresses the sense of the Congress that one of the main purposes of the revision is to encourage the donation of computer supplies and equipment to underprivileged schools.