I 

116TH CONGRESS 

1ST SESSION H. R. 4848 

To amend the Internal Revenue Code of 1986 to provide a credit for 

employer-provided job training, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 23, 2019 

Mr. SIRES introduced the following bill; which was referred to the Committee 

on Ways and Means, and in addition to the Committee on Education and 

Labor, for a period to be subsequently determined by the Speaker, in 

each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a credit for employer-provided job training, and for other 

purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Better Education and 

5 Skills Training for America’s Workforce Act’’. 

6 SEC. 2. JOB TRAINING TAX CREDIT. 

7 (a) IN GENERAL.—Subpart D of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 is amended by adding at the end the following new 

2 section: 

3 ‘‘SEC. 45T. JOB TRAINING CREDIT. 

4 ‘‘(a) IN GENERAL.—For the purposes of section 38, 

5 the job training credit determined under this section for 

6 the taxable year is an amount equal to 100 percent of the 

7 qualified training expenses paid by the qualifying taxpayer 

8 during the taxable year. 

9 ‘‘(b) LIMITATION.—The credit allowed under sub10 section (a) with respect to any eligible trainee of the quali11 fying taxpayer shall not exceed the excess (if any) of 

12 $4,000 over the aggregate credit allowed to such taxpayer 

13 under this section with respect to such eligible trainee for 

14 all prior taxable years. 

15 ‘‘(c) DEFINITIONS.—For purposes of this section— 

16 ‘‘(1) QUALIFIED TRAINING EXPENSES.— 

17 ‘‘(A) IN GENERAL.—The term ‘qualified 

18 training expenses’ means, with respect to any 

19 eligible trainee of the qualifying taxpayer, ex20 penses paid or incurred by such taxpayer for 

21 qualified tuition costs of such eligible trainee. 

22 ‘‘(B) QUALIFIED TUITION COSTS.—The 

23 term ‘qualified tuition costs’ means costs for 

24 books and enrollment in a training program at 

25 a qualified educational organization, the outVerDate Sep 11 2014 02:14 Oct 30, 2019 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H4848.IH H4848

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1 come of which, if completed, will provide the eli2 gible trainee a certificate or credential recog3 nized by a State accrediting body, Federal Ap4 prenticeship Agency, or any other national ac5 crediting body recognized by the Department of 

6 Education as an independent, third-party ac7 crediting body. Such training program— 

8 ‘‘(i) may include a single course, mul9 tiple courses, or a combination of work 

10 training and study, and 

11 ‘‘(ii) must be reasonably necessary for 

12 employment with the qualifying taxpayer. 

13 ‘‘(C) QUALIFIED EDUCATIONAL ORGANIZA14 TION.—The term ‘qualified educational organi15 zation’ means any institution of higher edu16 cation described in section 101 of the Higher 

17 Education Act of 1965. 

18 ‘‘(2) QUALIFYING TAXPAYER.—The term ‘quali19 fying taxpayer’ means any taxpayer who— 

20 ‘‘(A) with respect to any eligible trainee, is 

21 training and hiring individuals for positions 

22 based in the United States, and 

23 ‘‘(B) provides, with respect to any eligible 

24 trainee, such documentation as required by the 

25 Secretary regarding qualified training expenses 


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1 and proof of unemployment status as described 

2 in paragraph (3)(A). 

3 ‘‘(3) ELIGIBLE TRAINEE.—The term ‘eligible 

4 trainee’ means any individual who— 

5 ‘‘(A) has been unemployed for at least 90 

6 days before the date of enrollment in a training 

7 program described in paragraph (1)(B), and 

8 ‘‘(B) had not been employed by the quali9 fying taxpayer at any time during the 2-year 

10 period preceding the date on which such trainee 

11 was hired. 

12 ‘‘(d) SPECIAL RULES.— 

13 ‘‘(1) DENIAL OF DOUBLE BENEFIT.—No credit 

14 shall be allowed under subsection (a) for any quali15 fied training expense for which a deduction or other 

16 credit is allowed to the taxpayer under any other 

17 provision of this chapter. 

18 ‘‘(2) AGGREGATION.—For purposes of this sec19 tion, all persons treated as a single employer under 

20 subsection (a) or (b) or section 52, or subsection (m) 

21 or (o) of section 414, shall be treated as one person. 

22 ‘‘(e) ELECTION TO HAVE CREDIT NOT APPLY.—A 

23 taxpayer may elect (at such time and in such manner as 

24 the Secretary may by regulations prescribe) to have this 

25 section not apply for any taxable year. 


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1 ‘‘(f) TERMINATION.—This section shall not apply to 

2 expenses paid after December 31, 2030.’’. 

3 (b) CREDIT TO BE PART OF GENERAL BUSINESS

4 CREDIT.—Section 38(b) of such Code is amended by strik5 ing ‘‘plus’’ at the end of paragraph (31), by striking the 

6 period at the end of paragraph (32) and inserting ‘‘, plus’’, 

7 and by adding at the end the following new paragraph: 

8 ‘‘(33) the job training credit determined under 

9 section 45T(a).’’. 

10 (c) CREDIT ALLOWED AGAINST ALTERNATIVE MIN11 IMUM TAX.—Section 38(c)(4)(B) of such Code is amended 

12 by redesignating clauses (x), (xi), and (xii) as clauses (xi), 

13 (xii), and (xiii), respectively, and by inserting after clause 

14 (ix) the following new clause: 

15 ‘‘(x) the credit determined under sec16 tion 45T,’’. 

17 (d) TECHNICAL AMENDMENT.—Section 6501(m) of 

18 the Internal Revenue Code of 1986 is amended by insert19 ing ‘‘45T(e),’’ after ‘‘45H(g),’’. 

20 (e) CLERICAL AMENDMENT.—The table of sections 

21 for subpart D of part IV of subchapter A of chapter 1 

22 of such Code is amended by adding at the end the fol23 lowing new item: 

‘‘Sec. 45T. Job training credit.’’. 

24 (f) REPORT.—Not later than January 1, 2029, the 

25 Secretary of the Treasury (or the Secretary’s delegate) 


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1 shall report to the Committee on Ways and Means of the 

2 House of Representatives and the Committee on Finance 

3 of the Senate on the economic impact of the job training 

4 credit under section 45T of the Internal Revenue Code 

5 of 1986 (as added under subsection (a)). 

6 (g) EFFECTIVE DATES.— 

7 (1) IN GENERAL.—The amendments made by 

8 this section shall apply to expenses paid or incurred 

9 after the date of the enactment of this Act, in tax10 able years ending after such date. 

11 (2) MINIMUM TAX.—The amendments made by 

12 subsection (c) shall apply to credits determined 

13 under section 45T of the Internal Revenue Code of 

14 1986 in taxable years ending after the date of the 

15 enactment of this Act, and to carrybacks of such 

16 credits. 

17 SEC. 3. QUALIFIED JOB TRAINING PARTNERSHIP CREDIT. 

18 (a) IN GENERAL.—Subpart E of part IV of sub19 chapter A of chapter 1 of the Internal Revenue Code of 

20 1986 is amended by inserting after section 48C the fol21 lowing new section: 

22 ‘‘SEC. 48D. QUALIFIED JOB TRAINING PARTNERSHIP CRED23 IT. 

24 ‘‘(a) IN GENERAL.—For purposes of section 46, the 

25 Qualified Job Training Partnership credit for any taxable 


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1 year is an amount equal to the percentage determined by 

2 the Secretary (not to exceed 100 percent) of the qualified 

3 investment for such taxable year with respect to any 

4 Qualified Job Training Partnership. 

5 ‘‘(b) QUALIFIED INVESTMENT.— 

6 ‘‘(1) IN GENERAL.—For purposes of subsection 

7 (a), the qualified investment for any taxable year is 

8 the aggregate amount of the costs paid or incurred 

9 in such taxable year for expenses necessary for and 

10 directly related to the conduct of a Qualified Job 

11 Training Partnership in the form of contributions of 

12 cash, cash equivalent, equipment, or any combina13 tion of the three where 100 percent of the invest14 ment is used for the planning, implementation, or 

15 operation of a Qualified Job Training Partnership 

16 and the training financed through the investment 

17 must result in a type of certificate or credential rec18 ognized by a State accrediting body, Federal Ap19 prenticeship Agency, or any other national accred20 iting body recognized by the Department of Edu21 cation as an independent, third-party accrediting 

22 body. 

23 ‘‘(2) LIMITATION.—The amount which is treat24 ed as qualified investment for all taxable years with 

25 respect to any Qualified Job Training Partnership 


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1 shall not exceed the amount certified by the Sec2 retary as eligible for the credit under this section. 

3 ‘‘(3) EXCLUSIONS.—The qualified investment 

4 for any taxable year with respect to any Qualified 

5 Job Training Partnership shall not take into account 

6 any cost for student tuition or for any other expense 

7 as determined by the Secretary as appropriate to 

8 carry out the purposes of this section. 

9 ‘‘(4) CERTAIN PROGRESS EXPENDITURE RULES

10 MADE APPLICABLE.—In the case of costs described 

11 in paragraph (1) that are paid for property of a 

12 character subject to an allowance for depreciation, 

13 rules similar to the rules of subsections (c)(4) and 

14 (d) of section 46 (as in effect on the day before the 

15 date of the enactment of the Revenue Reconciliation 

16 Act of 1990) shall apply for purposes of this section. 

17 ‘‘(c) QUALIFIED JOB TRAINING PARTNERSHIP.— 

18 ‘‘(1) IN GENERAL.—The term ‘Qualified Job 

19 Training Partnership’ means a formal or informal 

20 partnership between at least 1 eligible private busi21 ness employer and— 

22 ‘‘(A) 1 qualified educational institution, or 

23 ‘‘(B) 1 labor organization (as defined in 

24 section 2(5) of the National Labor Relations 

25 Act), 


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1 where the stated goal of the partnership is to train 

2 students in job-ready skills. 

3 ‘‘(2) ELIGIBLE PRIVATE BUSINESS EM4 PLOYER.—The term ‘eligible private business em5 ployer’ means— 

6 ‘‘(A) a business entity at least 50 percent 

7 of the gross income of which is derived from 

8 qualified production activities (within the mean9 ing of section 199(c) (as in effect on December 

10 31, 2017)), or 

11 ‘‘(B) any type of domestic business entity 

12 the average number of employees of which for 

13 any taxable year is not more than 500 employ14 ees. 

15 ‘‘(3) QUALIFIED EDUCATIONAL ORGANIZA16 TION.—The term ‘qualified educational organization’ 

17 means any educational organization described in sec18 tion 101 of the Higher Education Act of 1965 which 

19 provides a 2-year program that culminates in an as20 sociate degree. 

21 ‘‘(d) QUALIFIED JOB TRAINING PARTNERSHIP PRO22 GRAM.— 

23 ‘‘(1) ESTABLISHMENT.— 

24 ‘‘(A) IN GENERAL.—Not later than 60 

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1 tion, the Secretary, in consultation with the 

2 Secretary of Labor, shall establish a Qualified 

3 Job Training Partnership program to consider 

4 and award certifications for qualified invest5 ments eligible for credits under this section to 

6 Qualified Job Training Partnerships. 

7 ‘‘(B) LIMITATION.—The total amount of 

8 credits that may be allocated under the pro9 gram shall not exceed $1,000,000,000. 

10 ‘‘(2) CERTIFICATION.— 

11 ‘‘(A) APPLICATION PERIOD.—Each appli12 cant for certification under this paragraph shall 

13 submit an application containing such informa14 tion as the Secretary may require during the 

15 period beginning on the date the Secretary es16 tablishes the program under paragraph (1). 

17 ‘‘(B) TIME FOR REVIEW OF APPLICA18 TIONS.—The Secretary shall take action to ap19 prove or deny any application under subpara20 graph (A) within 30 days of the submission of 

21 such application. 

22 ‘‘(C) MULTI-YEAR APPLICATIONS.—An ap23 plication for certification under subparagraph 

24 (A) may include a request for an allocation of 

25 credits for more than 1 year. 


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1 ‘‘(3) SELECTION CRITERIA.—In determining 

2 the Qualified Job Training Partnerships with re3 spect to which qualified investments may be certified 

4 under this section, the Secretary— 

5 ‘‘(A) shall give priority to those applica6 tions which demonstrate— 

7 ‘‘(i) the greatest probability that those 

8 who complete the program will secure em9 ployment, 

10 ‘‘(ii) the greatest potential for pro11 viding workers who complete the program 

12 with skills that can provide long-term job 

13 and income security, 

14 ‘‘(iii) the strongest market demand 

15 for the type of training offered, 

16 ‘‘(iv) the greatest probability that the 

17 program would create a net increase in job 

18 training opportunities, 

19 ‘‘(v) a strong need in the community 

20 for skills training, 

21 ‘‘(vi) the ability to allow nontradi22 tional learners to complete the training, 

23 ‘‘(vii) the ability and capacity to im24 plement the program in a reasonable pe25 riod of time, and 


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1 ‘‘(viii) the greatest ability to offer 

2 training programs that result in a certifi3 cate or credential (within the meaning of 

4 subsection (b)(1)) that is stackable or port5 able or both, and 

6 ‘‘(B) shall take into additional consider7 ation which applications show the ability to le8 verage additional sources of capital. 

9 ‘‘(4) DISCLOSURE OF ALLOCATIONS.—The Sec10 retary shall, upon making a certification under this 

11 subsection, publicly disclose the identity of the appli12 cant and the amount of the credit with respect to 

13 such applicant. 

14 ‘‘(e) SPECIAL RULES.— 

15 ‘‘(1) BASIS ADJUSTMENT.—For purposes of 

16 this subtitle, if a credit is allowed under this section 

17 for an expenditure related to property of a character 

18 subject to an allowance for depreciation, the basis of 

19 such property shall be reduced by the amount of 

20 such credit. 

21 ‘‘(2) DENIAL OF DOUBLE BENEFIT.— 

22 ‘‘(A) BONUS DEPRECIATION.—A credit 

23 shall not be allowed under this section for any 

24 investment for which bonus depreciation is al25 lowed under section 168(k). 


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1 ‘‘(B) DEDUCTIONS.—No deduction under 

2 this subtitle shall be allowed for the portion of 

3 the expenses otherwise allowable as a deduction 

4 taken into account in determining the credit 

5 under this section for the taxable year which is 

6 equal to the amount of the credit determined 

7 for such taxable year under subsection (a) at8 tributable to such portion. This subparagraph 

9 shall not apply to expenses related to property 

10 of a character subject to an allowance for de11 preciation the basis of which is reduced under 

12 paragraph (1), or which are described in section 

13 280C(g).’’. 

14 (b) INCLUSION AS PART OF INVESTMENT CREDIT.— 

15 Section 46 of the Internal Revenue Code of 1986 is 

16 amended— 

17 (1) by striking ‘‘and’’ at the end of paragraph 

18 (5), 

19 (2) by striking the period at the end of para20 graph (6) and inserting ‘‘, and’’, and 

21 (3) by adding at the end the following new 

22 paragraph: 

23 ‘‘(7) the Qualified Job Training Partnership 

24 credit.’’. 

25 (c) CONFORMING AMENDMENTS.— 


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1 (1) Section 49(a)(1)(C) of the Internal Revenue 

2 Code of 1986 is amended by striking ‘‘and’’ at the 

3 end of clause (iv), by striking the period at the end 

4 of clause (v) and inserting ‘‘, and’’, and by adding 

5 at the end the following new clause: 

6 ‘‘(vi) the basis of any property to 

7 which section 48D(e)(1) applies which is 

8 part of a Qualified Job Training Partner9 ship under such section 48D.’’. 

10 (2) Section 280C of such Code is amended by 

11 adding at the end the following new subsection: 

12 ‘‘(i) QUALIFIED JOB TRAINING PARTNERSHIP CRED13 IT.— 

14 ‘‘(1) IN GENERAL.—No deduction shall be al15 lowed for that portion of the qualified investment (as 

16 defined in section 48D(b)) otherwise allowable as a 

17 deduction for the taxable year which is equal to the 

18 amount of the credit determined for such taxable 

19 year under section 48D(a), reduced by— 

20 ‘‘(A) the amount disallowed as a deduction 

21 by reason of section 48D(e)(2)(B), and 

22 ‘‘(B) the amount of any basis reduction 

23 under section 48D(e)(1). 

24 ‘‘(2) SIMILAR RULE WHERE TAXPAYER CAP25 ITALIZES RATHER THAN DEDUCTS EXPENSES.—In 


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1 the case of expenses described in paragraph (1)(A) 

2 taken into account in determining the credit under 

3 section 48D for the taxable year, if— 

4 ‘‘(A) the amount of the portion of the 

5 credit determined under such section with re6 spect to such expenses, exceeds 

7 ‘‘(B) the amount allowable as a deduction 

8 for such taxable year for such expenses (deter9 mined without regard to paragraph (1)), 

10 the amount chargeable to capital account for the 

11 taxable year for such expenses shall be reduced by 

12 the amount of such excess. 

13 ‘‘(3) CONTROLLED GROUPS.—Paragraph (3) of 

14 subsection (b) shall apply for purposes of this sub15 section.’’. 

16 (d) CLERICAL AMENDMENT.—The table of sections 

17 for subpart E of part IV of subchapter A of chapter 1 

18 of the Internal Revenue Code of 1986 is amended by in19 serting after the item relating to section 48C the following 

20 new item: 

‘‘Sec. 48D. Qualified Job Training Partnership credit.’’. 

21 (e) GRANTS FOR QUALIFIED INVESTMENTS IN

22 QUALIFIED JOB TRAINING PARTNERSHIPS IN LIEU OF

23 TAX CREDITS.— 

24 (1) IN GENERAL.—Upon application, the Sec25 retary of the Treasury shall, subject to the requireVerDate Sep 11 2014 02:14 Oct 30, 2019 Jkt 099200 PO 00000 Frm 00015 Fmt 6652 Sfmt 6201 E:\BILLS\H4848.IH H4848

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1 ments of this subsection, provide a grant to each 

2 person who makes a qualified investment in a Quali3 fied Job Training Partnership in an amount not to 

4 exceed 100 percent of such investment. 

5 (2) APPLICATION.— 

6 (A) IN GENERAL.—At the stated election 

7 of the applicant, an application for certification 

8 under section 48D(d)(2) of the Internal Rev9 enue Code of 1986 for a credit under such sec10 tion for any taxable year shall be considered to 

11 be an application for a grant under paragraph 

12 (1) for such taxable year. 

13 (B) SUBMISSION DATE.—An application 

14 for a grant under paragraph (1) for any taxable 

15 year shall be submitted— 

16 (i) not earlier than the day after the 

17 last day of such taxable year, and 

18 (ii) not later than the due date (in19 cluding extensions) for filing the return of 

20 tax for such taxable year. 

21 (C) INFORMATION TO BE SUBMITTED.—An 

22 application for a grant under paragraph (1) 

23 shall include such information and be in such 

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1 able (but for the receipt of a grant under this 

2 subsection) under section 48D for the taxable 

3 year for the qualified investment with respect to 

4 which such application is made. 

5 (3) TIME FOR PAYMENT OF GRANT.— 

6 (A) IN GENERAL.—The Secretary of the 

7 Treasury shall make payment of the amount of 

8 any grant under paragraph (1) during the 30- 

9 day period beginning on the later of— 

10 (i) the date of the application for such 

11 grant, or 

12 (ii) the date the qualified investment 

13 for which the grant is being made is made. 

14 (B) REGULATIONS.—In the case of invest15 ments of an ongoing nature, the Secretary of 

16 the Treasury shall issue regulations to deter17 mine the date on which a qualified investment 

18 shall be deemed to have been made for purposes 

19 of this paragraph. 

20 (4) QUALIFIED INVESTMENT.—For purposes of 

21 this subsection, the term ‘‘qualified investment’’ 

22 means a qualified investment that is certified under 

23 section 48D(d) of the Internal Revenue Code of 

24 1986 for purposes of the credit under such section 

25 48D. 


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1 (5) APPLICATION OF CERTAIN RULES.— 

2 (A) IN GENERAL.—In making grants 

3 under this subsection, the Secretary of the 

4 Treasury shall apply rules similar to the rules 

5 of section 50 of the Internal Revenue Code of 

6 1986. In applying such rules, any increase in 

7 tax under chapter 1 of such Code by reason of 

8 an investment ceasing to be a qualified invest9 ment shall be imposed on the person to whom 

10 the grant was made. 

11 (B) SPECIAL RULES.— 

12 (i) RECAPTURE OF EXCESSIVE GRANT

13 AMOUNTS.—If the amount of a grant made 

14 under this subsection exceeds the amount 

15 allowable as a grant under this subsection, 

16 such excess shall be recaptured under sub17 paragraph (A) as if the investment to 

18 which such excess portion of the grant re19 lates had ceased to be a qualified invest20 ment immediately after such grant was 

21 made. 

22 (ii) GRANT INFORMATION NOT TREAT23 ED AS RETURN INFORMATION.—In no 

24 event shall the amount of a grant made 

25 under paragraph (1), the identity of the 


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1 person to whom such grant was made, or 

2 a description of the investment with re3 spect to which such grant was made be 

4 treated as return information for purposes 

5 of section 6103 of the Internal Revenue 

6 Code of 1986. 

7 (6) SECRETARY.—Any reference in this sub8 section to the Secretary of the Treasury shall be 

9 treated as including the Secretary’s delegate. 

10 (7) OTHER TERMS.—Any term used in this sub11 section which is also used in section 48D of the In12 ternal Revenue Code of 1986 shall have the same 

13 meaning for purposes of this subsection as when 

14 used in such section. 

15 (8) DENIAL OF DOUBLE BENEFIT.—No credit 

16 shall be allowed under section 46(7) of the Internal 

17 Revenue Code of 1986 by reason of section 48D of 

18 such Code for any investment for which a grant is 

19 awarded under this subsection. 

20 (9) APPROPRIATIONS.—There is hereby appro21 priated to the Secretary of the Treasury such sums 

22 as may be necessary to carry out this subsection. 

23 (f) EFFECTIVE DATE.—The amendments made by 

24 subsections (a) through (d) of this section shall apply to 


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1 amounts paid or incurred after the date of the enactment 

2 of this Act, in taxable years beginning after such date. 

Æ 


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