Workforce Education Act of 1994

Summary: TABLE OF CONTENTS: 
     Title I:  Targeted Jobs Credit for School-to-Work Programs 
     Title II:  Authorization of Appropriations for the National 
          and Community Service Act of 1990 
     Title III:  Study and Report Relating to Consolidation of 
          Federal Dislocated Worker Programs 
     Title IV:  Financing Provisions 
Workforce Education Act of 1994 - 
Title I:  Targeted Jobs Credit for School-to-Work Programs
 - Amends the Internal Revenue Code to provide a targeted jobs credit to employers for employing qualified participants in approved school-to-work programs. 
Title II:  Authorization of Appropriations for the National and Community Service Act of 1990
 - Amends the National and Community Service Act of 1990 to extend the authorization of appropriations for the national service trust program, national service educational awards, quality and innovation activities, Civilian Community Corps demonstration program, and administration of such Act. 
Title III:  Study and Report Relating to Consolidation of Federal Dislocated Worker Programs
 - Directs the Secretary of Labor to study and report to the Congress on the feasibility of consolidating the administration of specified Federal dislocated worker programs into a single comprehensive program with certain goals. 
Title IV:  Financing Provisions
 - Requires certain Federal agencies to prefund government health benefits contributions for their annuitants. 
Rescinds 15 percent of official travel funds for executive departments or agencies (with specified exceptions) and for any entity in the legislative branch.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Workforce Education Act of 1994''.

       TITLE I--TARGETED JOBS CREDIT FOR SCHOOL-TO-WORK PROGRAMS

SEC. 101. TARGETED JOBS CREDIT FOR PARTICIPANTS IN APPROVED SCHOOL-TO-
              WORK PROGRAMS.

    (a) In General.--Subparagraph (I) of section 51(d)(1) of the 
Internal Revenue Code of 1986 (defining members of targeted group) is 
amended to read as follows:
                    ``(I) a qualified participant in an approved 
                school-to-work program, or''.
    (b) Qualified Participant in an Approved School-To-Work Program.--
Paragraph (10) of section 51(d) of such Code is amended to read as 
follows:
            ``(10) Qualified participant in an approved school-to-work 
        program defined.--
                    ``(A) In general.--Except as otherwise provided in 
                this paragraph, the term `qualified participant in an 
                approved school-to-work program' means any individual 
                who is certified under an approved school-to-work 
                program as--
                            ``(i) having attained age 16 but not having 
                        attained age 23, and
                            ``(ii) being enrolled in and making 
                        satisfactory progress in completing such 
                        approved school-to-work program.
                    ``(B) Limitation on number of participants.--
                            ``(i) In general.--Any individual who 
                        begins work for the employer during any 
                        calendar year shall not be treated as a 
                        qualified participant in an approved school-to-
                        work program unless the individual is certified 
                        under such program as an eligible participant 
                        with respect to such calendar year.
                            ``(ii) Limitation on certifications.--The 
                        aggregate number of individuals certified under 
                        an approved school-to-work program as eligible 
                        participants with respect to any calendar year 
                        shall not exceed the portion of the national 
                        school-to-work program limitation for such 
                        calendar year allocated under subsection (m) to 
                        such program.
                    ``(C) Approved school-to-work program.--The term 
                `approved school-to-work program' means any program 
                which--
                            ``(i) is a planned program of structured 
                        job training designed to integrate academic 
                        instruction provided by an educational 
                        institution and work-based learning provided by 
                        an employer, and
                            ``(ii) is approved by the Secretary of 
                        Labor acting through the Bureau of Job 
                        Apprenticeship.
                    ``(D) Wages.--In the case of remuneration 
                attributable to services performed while the individual 
                meets the requirements of subparagraph (A), wages, and 
                unemployment insurance wages, shall be determined 
                without regard to section 3306(c)(10)(C).
                    ``(E) Cross reference.--

                                ``For special rules and limitations 
applicable to credit for qualified participants in approved school-to-
work programs, see subsections (l) and (m).''
    (c) Special Rules and Overall Limitations.--Section 51 of such Code 
is amended by adding at the end thereof the following new subsections:
    ``(l) Special Rules for Credit for Approved School-To-Work Program 
Participants.--
            ``(1) Termination not applicable.--Paragraph (4) of 
        subsection (c) shall not apply in the case of any qualified 
        participant in an approved school-to-work program.
            ``(2) Credit not limited to first year wages.--The credit 
        determined under subsection (a) with respect to any qualified 
        participant in an approved school-to-work program shall be 
        equal to 40 percent of the lesser of--
                    ``(A) the wages paid or incurred by the employer 
                during such taxable year to such qualified participant, 
                or
                    ``(B) $6,000 reduced by the amount of wages taken 
                into account by the employer for any prior taxable year 
                with respect to such qualified participant.
            ``(3) Early termination of employment.--
                    ``(A) In general.--If the employment of any 
                qualified participant in an approved school-to-work 
                program is terminated by the taxpayer before the day 1 
                year after the day on which such qualified participant 
                began work for the employer--
                            ``(i) no wages with respect to such 
                        participant shall be taken into account under 
                        this section for the taxable year in which such 
                        employment is terminated, and
                            ``(ii) the tax under this chapter for the 
                        taxable year in which such employment is 
                        terminated shall be increased by the aggregate 
                        credits (if any) allowed under section 38 for 
                        prior taxable years by reason of wages taken 
                        into account with respect to such qualified 
                        participant.
                    ``(B) Certain exceptions and other rules made 
                applicable.--Rules similar to the rules of paragraphs 
                (2), (3), and (4) of section 45A(d) shall apply for 
                purposes of subparagraph (A).
    ``(m) Overall Limitation on Approved School-To-Work Program 
Participants.--
            ``(1) In general.--For purposes of subsection (d)(10), the 
        national school-to-work program limitation--
                    ``(A) for calendar year 1995 is 100,000,
                    ``(B) for calendar year 1996 is 150,000,
                    ``(C) for calendar year 1997 is 175,000, and
                    ``(D) for calendar year 1998 and any subsequent 
                calendar year is 200,000.
            ``(2) Allocation to states.--The national school-to-work 
        program limitation for any calendar year shall be allocated 
        among the States in proportion to the number of their eligible 
        participants that are estimated to be served in approved 
        school-to-work programs for that year. Such estimates shall be 
        published by the Secretary of Labor acting through the Bureau 
        of Job Apprenticeship before the beginning of the calendar year 
        to which the allocation applies.
            ``(3) Allocation to approved school-to-work programs.--The 
        portion of the national school-to-work program limitation for 
        any calendar year which is allocated to any State shall be 
        allocated among the approved school-to-work programs in such 
        State in such manner as the Secretary of Labor acting through 
        the Bureau of Job Apprenticeship shall prescribe.''
    (d) Effective Date.--The amendments made by this section shall 
apply in the case of individuals who begin work for the employer after 
December 31, 1994.

    TITLE II--AUTHORIZATION OF APPROPRIATIONS FOR THE NATIONAL AND 
                     COMMUNITY SERVICE ACT OF 1990

SEC. 201. AUTHORIZATION OF APPROPRIATIONS FOR THE NATIONAL SERVICE 
              TRUST PROGRAM, NATIONAL SERVICE EDUCATIONAL AWARDS, AND 
              QUALITY AND INNOVATION ACTIVITIES.

    Section 501(a)(2)(A) of the National and Community Service Act of 
1990 (42 U.S.C. 12681(a)(2)(A)) is amended by striking ``$500,000,000 
for fiscal year 1995, and $700,000,000 for fiscal year 1996'' and 
inserting ``$1,000,000,000 for fiscal year 1995, $1,400,000,000 for 
fiscal year 1996, and $3,000,000,000 for each of the fiscal years 1997 
through 1999''.

SEC. 202. AUTHORIZATION OF APPROPRIATIONS FOR CIVILIAN COMMUNITY CORPS 
              DEMONSTRATION PROGRAM.

    Section 501(a)(3) of the National and Community Service Act of 1990 
(42 U.S.C. 12681(a)(3)) is amended by striking ``through 1996'' and 
inserting ``through 1999''.

SEC. 203. AUTHORIZATION OF APPROPRIATIONS FOR ADMINISTRATION OF THE 
              NATIONAL AND COMMUNITY SERVICE ACT OF 1990.

    Section 501(a)(4)(A) of the National and Community Service Act of 
1990 (42 U.S.C. 12681(a)(4)(A)) is amended by striking ``$60,000,000 
for fiscal year 1995, and $70,000,000 for fiscal year 1996'' and 
inserting ``$80,000,000 for fiscal year 1995, $90,000,000 for fiscal 
year 1996, and $100,000,000 for each of the fiscal years 1997 through 
1999''.

   TITLE III--STUDY AND REPORT RELATING TO CONSOLIDATION OF FEDERAL 
                       DISLOCATED WORKER PROGRAMS

SEC. 301. STUDY.

    (a) In General.--The Secretary of Labor shall conduct a study on 
the feasibility of consolidating the administration of the Federal 
dislocated worker programs described in subsection (b) into a single 
comprehensive program, the goals of which are--
            (1) to speed up the process of determining the eligibility 
        of individuals for training and related services under such 
        programs;
            (2) to give such individuals increased flexibility in how 
        they receive and use such training and related services; and
            (3) to reduce the overlap in administration among such 
        programs and to provide more efficient service under such 
        programs by establishing local common points of access for such 
        training and related services.
    (b) Federal Dislocated Worker Programs.--The Federal dislocated 
worker programs described in this subsection are--
            (1) programs under title III of the Job Training 
        Partnership Act (29 U.S.C. 1651 et seq.), including--
                    (A) the defense conversion adjustment program under 
                section 325 of such Act (29 U.S.C. 1662d);
                    (B) the defense diversification program under 
                section 325A of such Act (29 U.S.C. 1662d-1); and
                    (C) the clean air employment transition assistance 
                program under section 326 of such Act (29 U.S.C. 
                1662e); and
            (2) the trade adjustment assistance program under chapter 2 
        of title II of the Trade Act of 1974 (19 U.S.C. 2271 et seq.).

SEC. 302. REPORT.

    Not later than 1 year after the date of the enactment of this Act, 
the Secretary of Labor shall submit to the Congress a report 
containing--
            (1) the results of the study carried out under section 301; 
        and
            (2) if appropriate, recommendations for legislation to 
        achieve the consolidation of the administration of the Federal 
        dislocated worker programs described in such section.

                     TITLE IV--FINANCING PROVISIONS

SEC. 401. REQUIRING CERTAIN AGENCIES TO PREFUND GOVERNMENT HEALTH 
              BENEFITS CONTRIBUTIONS FOR THEIR ANNUITANTS.

    (a) Definitions.--For the purpose of this section--
            (1) the term ``agency'' means any agency or other 
        instrumentality within the executive branch of the Government, 
        the receipts and disbursements of which are not generally 
        included in the totals of the budget of the United States 
        Government submitted by the President;
            (2) the term ``health benefits plan'' means, with respect 
        to an agency, a health benefits plan, established by or under 
        Federal law, in which employees or annuitants of such agency 
        may participate;
            (3) the term ``health-benefits coverage'' means coverage 
        under a health benefits plan'';
            (4) an individual shall be considered to be an ``annuitant 
        of an agency'' if such individual is entitled to an annuity, 
        under a retirement system established by or under Federal law, 
        by virtue of--
                    (A) such individual's service with, and separation 
                from, such agency; or
                    (B) being the survivor of an annuitant under 
                subparagraph (A) or of an individual who died while 
                employed by such agency; and
            (5) the term ``Office'' means the Office of Personnel 
        Management.
    (b) Prefunding Requirement.--
            (1) In general.--Effective as of October 1, 1994, each 
        agency (or February 1, 1995, in the case of the agency with the 
        greatest number of employees, as determined by the Office) 
        shall be required to prepay the Government contributions which 
        are or will be required in connection with providing health-
        benefits coverage for annuitants of such agency.
            (2) Regulations.--The Office shall prescribe such 
        regulations as may be necessary to carry out this section. The 
        regulations shall be designed to ensure at least the following:
                    (A) Amounts paid by each agency shall be sufficient 
                to cover the amounts which would otherwise be payable 
                by such agency (on a ``pay-as-you-go'' basis), on or 
                after the applicable effective date under paragraph 
                (1), on behalf of--
                            (i) individuals who are annuitants of the 
                        agency as of such effective date; and
                            (ii) individuals who are employed by the 
                        agency as of such effective date, or who become 
                        employed by the agency after such effective 
                        date, after such individuals have become 
                        annuitants of the agency (including their 
                        survivors).
                    (B)(i) For purposes of determining any amounts 
                payable by an agency--
                            (I) this section shall be treated as if it 
                        had taken effect at the beginning of the 20-
                        year period which ends on the effective date 
                        applicable under paragraph (1) with respect to 
                        such agency; and
                            (II) in addition to any amounts payable 
                        under subparagraph (A), each agency shall also 
                        be responsible for paying any amounts for which 
                        it would have been responsible, with respect to 
                        the 20-year period described in subclause (I), 
                        in connection with any individuals who are 
                        annuitants or employees of the agency as of the 
                        applicable effective date under paragraph (1).
                    (ii) Any amounts payable under this subparagraph 
                for periods preceding the applicable effective date 
                under paragraph (1) shall be payable in equal 
                installments over the 20-year period beginning on such 
                effective date.
    (c) FASB Standards.--Regulations under subsection (b) shall be in 
conformance with the provisions of standard 106 of the Financial 
Accounting Standards Board, issued in December 1990.
    (d) Clarification.--Nothing in this section shall be considered to 
permit or require duplicative payments on behalf of any individuals.
    (e) Draft Legislation.--The Office shall prepare and submit to 
Congress any draft legislation which may be necessary in order to carry 
out this section.

SEC. 402. RESCISSION OF FUNDS FOR TRAVEL ACCOUNTS.

    (a) In General.--Of the funds made available in any appropriations 
Act for fiscal year 1994 to any executive department or agency, or any 
entity in the legislative branch, for purposes of official travel, 15 
percent is rescinded. The Director of the Office of Management and 
Budget shall allocate such rescission among the appropriate accounts, 
and shall submit to the Congress a report setting forth such 
allocation.
    (b) Exceptions.--Subsection (a) shall not apply to--
            (1) the Department of Defense, the Department of Justice, 
        the Department of State, the Department of the Treasury, the 
        Department of Veterans Affairs, or any agency or office within 
        any such department; or
            (2) the Office of Personnel Management in carrying out its 
        responsibilities under the Voting Rights Act of 1965.