I 

112TH CONGRESS 

2D SESSION H. R. 4249 

To amend the Internal Revenue Code of 1986 to allow employers a credit 

against income tax as an incentive to partner with educational institutions to provide skills training for students. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 22, 2012 

Ms. HOCHUL (for herself, Mr. KISSELL, Mr. PETERS, Mr. CARSON of Indiana, 

Mr. NADLER, and Mr. CARNAHAN) introduced the following bill; which 

was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax as an incentive to 

partner with educational institutions to provide skills 

training for students. 

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 ‘‘Workforce-Ready Edu5 cate America Act of 2012’’. 


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1 SEC. 2. CREDIT FOR EMPLOYERS WHICH PARTNER WITH 

2 EDUCATIONAL INSTITUTIONS TO PROVIDE 

3 SKILLS TRAINING FOR STUDENTS. 

4 (a) IN GENERAL.—Subpart D of part IV of sub5 chapter A of chapter 1 of the Internal Revenue Code of 

6 1986 (relating to business-related credits) is amended by 

7 adding at the end the following new section: 

8 ‘‘SEC. 45S. EMPLOYERS PARTNERING WITH EDUCATIONAL 

9 INSTITUTIONS TO PROVIDE SKILLS TRAINING 

10 FOR STUDENTS. 

11 ‘‘(a) GENERAL RULE.—For purposes of section 38, 

12 the employer partnering credit determined under this sec13 tion for any taxable year is an amount equal to $1,000 

14 for each student participating in a qualified partnering 

15 program with the employer. 

16 ‘‘(b) MAXIMUM CREDIT.— 

17 ‘‘(1) IN GENERAL.—The maximum credit deter18 mined under this section for the taxable year shall 

19 not exceed $3,000. 

20 ‘‘(2) CONTROLLED GROUPS.—For purposes of 

21 paragraph (1), all persons treated as a single em22 ployer under subsection (b), (c), (m), or (o) of sec23 tion 414 shall be treated as a single employer. 

24 ‘‘(c) QUALIFIED PARTNERING PROGRAM.—For pur25 poses of this section, the term ‘qualified partnering pro26 gram’ means— 


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1 ‘‘(1) any Community College and Career Train2 ing Grant awarded under section 278 of the Trade 

3 Act of 1974 (19 U.S.C. 2372), 

4 ‘‘(2) any grant awarded under section 414(c) of 

5 the American Competitiveness and Workforce Im6 provement Act of 1998 (29 U.S.C. 2916a), 

7 ‘‘(3) any program under section 834 of the 

8 Higher Education Act of 1965 (20 U.S.C. 1161n– 

9 3) with alternating or parallel periods of academic 

10 study and of public or private employment, and 

11 ‘‘(4) any other program which is approved by 

12 the Secretary of Education or the Secretary of 

13 Labor for purposes of this section. 

14 ‘‘(d) CERTAIN RULES TO APPLY.—For purposes of 

15 this section, rules similar to the rules of subsections (c), 

16 (d), and (e) of section 52 shall apply.’’. 

17 (b) CREDIT TO BE PART OF GENERAL BUSINESS

18 CREDIT.—Section 38(b) of the Internal Revenue Code of 

19 1986 is amended by striking ‘‘plus’’ at the end of para20 graph (35), by striking the period at the end of paragraph 

21 (36) and inserting ‘‘, plus’’, and by adding at the end the 

22 following new paragraph: 

23 ‘‘(37) the employer partnering credit deter24 mined under section 45S.’’. 


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1 (c) CLERICAL AMENDMENT.—The table of sections 

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

3 of the Internal Revenue Code of 1986 is amended by add4 ing at the end the following new item: 

‘‘Sec. 45S. Employers partnering with educational institutions to provide skills 

training for students.’’. 

5 (d) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to taxable years beginning after 

7 the date of the enactment of this Act. 

Æ 


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