This act aims to address equity issues in regards to access to technology. The Act will create a $10,000 lifetime tax credit for computer costs for individuals and $20,000 for joint returns, when and individual makes less than $54,000 a year or couples make $72,000 or less per year. Individuals can use up to $2,000 of this credit annually, and couples filing jountly can use up to $4,000 annually. Further, the act will provide nonprofits and accredited academic institutions with funding to provide training and technical support in using computers and other technology.