I 

115TH CONGRESS 

2D SESSION H. R. 5153 

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

tax for charitable donations to nonprofit organizations providing workforce training and education scholarships to qualified elementary and 

secondary students. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 1, 2018 

Mr. SMUCKER (for himself and Mr. MOONEY of West Virginia) 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 a 

credit against tax for charitable donations to nonprofit 

organizations providing workforce training and education 

scholarships to qualified elementary and secondary 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 ‘‘USA Workforce Tax 

5 Credit Act’’. 


lotter on DSKBCFDHB2PROD with BILLS
2 

•HR 5153 IH

1 SEC. 2. TAX CREDIT FOR CONTRIBUTIONS TO WORKFORCE 

2 DEVELOPMENT AND APPRENTICESHIP 

3 TRAINING ORGANIZATIONS. 

4 (a) CREDIT FOR INDIVIDUALS.— 

5 (1) IN GENERAL.—Subpart A of part IV of sub6 chapter A of chapter 1 of the Internal Revenue Code 

7 of 1986 is amended by inserting after section 25D 

8 the following new section: 

9 ‘‘SEC. 25E. QUALIFIED WORKFORCE DEVELOPMENT AND 

10 APPRENTICESHIP TRAINING PROGRAMS. 

11 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in12 dividual, there shall be allowed as a credit against the tax 

13 imposed by this chapter for the taxable year an amount 

14 equal to the amount of qualified contributions made by 

15 the taxpayer during the year. 

16 ‘‘(b) DOLLAR LIMITATIONS.— 

17 ‘‘(1) INCOME LIMITATION.—The amount al18 lowed as a credit under subsection (a) with respect 

19 to any taxpayer shall not exceed 25 percent of the 

20 tax liability of the taxpayer with a maximum value 

21 of $250,000. 

22 ‘‘(2) REDUCTION BASED ON STATE CREDIT.— 

23 The amount allowed as a credit under subsection (a) 

24 for a taxable year shall be reduced by the amount 

25 allowed as a credit on any State tax return of the 


lotter on DSKBCFDHB2PROD with BILLS
3 

•HR 5153 IH

1 individual for qualified contributions made by the 

2 taxpayer during the taxable year. 

3 ‘‘(c) QUALIFIED CONTRIBUTIONS; OTHER DEFINI4 TIONS.—For purposes of this section— 

5 ‘‘(1) QUALIFIED CONTRIBUTION.—The term 

6 ‘qualified contribution’ means a charitable contribu7 tion (as defined by section 170(c)) to a workforce 

8 development or apprenticeship training organization. 

9 ‘‘(2) WORKFORCE DEVELOPMENT OR APPREN10 TICESHIP TRAINING ORGANIZATION.—The term 

11 ‘workforce development or apprenticeship training 

12 organization’ means any organization— 

13 ‘‘(A) which— 

14 ‘‘(i) is described in section 501(c)(3) 

15 and exempt from tax under section 501(a), 

16 and 

17 ‘‘(ii) is not a private foundation, 

18 ‘‘(B) whose exclusive purpose is provide 

19 workforce development and apprenticeship 

20 training to eligible participants, including— 

21 ‘‘(i) community colleges, 

22 ‘‘(ii) workforce training programs, as 

23 defined by State workforce agencies, 

24 ‘‘(iii) organizations that provide career 

25 and technical education, 


lotter on DSKBCFDHB2PROD with BILLS
4 

•HR 5153 IH

1 ‘‘(iv) organizations that provide train2 ing or apprenticeships operated by a collec3 tive bargaining organization, 

4 ‘‘(v) community organizations that 

5 provide full certified training, and 

6 ‘‘(vi) private schools that confer diplo7 mas, degrees, or certify completion of cer8 tain grades, 

9 ‘‘(C) that is in compliance with all applica10 ble State laws, including laws relating to unlaw11 ful discrimination, health and safety require12 ments, and criminal background checks of em13 ployees, and 

14 ‘‘(D) which meets the requirements of sub15 section (d). 

16 ‘‘(3) ELIGIBLE PARTICIPANTS.—The term ‘eli17 gible participant’ means an individual who is en18 rolled in workforce development and apprenticeship 

19 training organization, as described in paragraph 

20 (2)(B). 

21 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 

22 shall be allowed under any provision of this chapter for 

23 any expense for which a credit is allowed under this sec24 tion. 


lotter on DSKBCFDHB2PROD with BILLS
5 

•HR 5153 IH

1 ‘‘(e) ELECTION.—This section shall apply to a tax2 payer for a taxable year only if such taxpayer elects to 

3 have this section apply for such taxable year.’’. 

4 (2) CLERICAL AMENDMENT.—The table of sec5 tions for subpart A of part IV of subchapter A of 

6 chapter 1 of such Code is amended by inserting aft 

7 the item relating to section 25D the following new 

8 item: 

‘‘Sec. 25E. Qualified Workforce Development and Apprenticeship Training Programs.’’. 

9 (b) CREDIT FOR CORPORATIONS.— 

10 (1) IN GENERAL.—Subpart D of part IV of 

11 subchapter A of chapter 1 of such Code is amended 

12 by adding at the end of the following new section: 

13 ‘‘SEC. 45T. CONTRIBUTIONS TO WORKFORCE DEVELOP14 MENT OR APPRENTICESHIP TRAINING ORGA15 NIZATIONS. 

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

17 in the case of a corporation, the workforce development 

18 and apprenticeship training credit determined under this 

19 section for the taxable year is the aggregate amount of 

20 qualified contributions for the taxable year. 

21 ‘‘(b) LIMITATION.— 

22 ‘‘(1) INCOME LIMITATION.—The amount of the 

23 credit determined under this section for any taxable 

24 year shall not exceed the lesser of— 


lotter on DSKBCFDHB2PROD with BILLS
6 

•HR 5153 IH

1 ‘‘(A) 25 percent of the tax liability of the 

2 taxpayer for the taxable year, and 

3 ‘‘(B) $250,000. 

4 ‘‘(2) REDUCTION BASED ON STATE CREDIT.— 

5 The amount allowed as a credit under subsection (a) 

6 for a taxable year shall be reduced by the amount 

7 allowed as a credit on any State tax return of the 

8 individual for qualified contributions made by the 

9 taxpayer during the taxable year. 

10 ‘‘(3) QUALIFIED CONTRIBUTIONS.—For pur11 poses of this section, the term ‘qualified contribu12 tion’ has the meaning given such term under section 

13 25E. 

14 ‘‘(c) DENIAL OF DOUBLE BENEFIT.—No deduction 

15 shall be allowed under any provision of this chapter for 

16 any expense for which a credit is allowed under this sec17 tion. 

18 ‘‘(d) ELECTION.—This section shall apply to a tax19 payer for a taxable year only if such taxpayer elects to 

20 have this section apply for such taxable year.’’. 

21 (2) CONFORMING AMENDMENTS.—Section 

22 38(b) of such Code is amended by striking ‘‘plus’’ at 

23 the end of paragraph (36), by striking the period 

24 and inserting ‘‘, plus’’ at the end of paragraph (37), 


lotter on DSKBCFDHB2PROD with BILLS
7 

•HR 5153 IH

1 and by adding at the end of the following new para2 graph: 

3 ‘‘(38) the workforce development or apprentice4 ship training credit determined under section 

5 45T(a).’’. 

6 (3) CLERICAL AMENDMENT.—The table of sec7 tions for subpart D of part IV of subchapter A of 

8 chapter 1 of such Code is amended by adding at the 

9 end the following new item: 

‘‘Sec. 45T. Contributions to workforce development or apprenticeship training 

organizations.’’. 

10 SEC. 3. TAX CREDIT FOR CONTRIBUTIONS TO SCHOLAR11 SHIP GRANTING ORGANIZATIONS. 

12 (a) CREDIT FOR INDIVIDUALS.— 

13 (1) IN GENERAL.—Subpart A of part IV of sub14 chapter A of chapter 1 of the Internal Revenue Code 

15 of 1986, as amended by this Act, is amended by in16 serting after section 25E the following new section: 

17 ‘‘SEC. 25F. QUALIFIED ELEMENTARY AND SECONDARY EDU18 CATION SCHOLARSHIPS. 

19 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in20 dividual, there shall be allowed as a credit against the tax 

21 imposed by this chapter for the taxable year an amount 

22 equal to the amount of qualified contributions made by 

23 the taxpayer during the taxable year. 

24 ‘‘(b) DOLLAR LIMITATIONS.— 


lotter on DSKBCFDHB2PROD with BILLS
8 

•HR 5153 IH

1 ‘‘(1) INCOME LIMITATION.—The amount al2 lowed as a credit under subsection (a) with respect 

3 to any taxpayer shall not exceed the lesser of— 

4 ‘‘(A) 25 percent of the tax liability of the 

5 taxpayer, and 

6 ‘‘(B) $500,000. 

7 ‘‘(2) REDUCTION BASED ON STATE CREDIT.— 

8 The amount allowed as a credit under subsection (a) 

9 for a taxable year shall be reduced by the amount 

10 allowed as a credit on any State tax return of the 

11 individual for qualified contributions made by the 

12 taxpayer during the taxable year. 

13 ‘‘(c) QUALIFIED CONTRIBUTIONS; OTHER DEFINI14 TIONS.—For purposes of this section— 

15 ‘‘(1) QUALIFIED CONTRIBUTION.—The term 

16 ‘qualified contribution’ means a charitable contribu17 tion (as defined by section 170(c)) to a scholarship 

18 granting organization. 

19 ‘‘(2) SCHOLARSHIP GRANTING ORGANIZA20 TION.—The term ‘scholarship granting organization’ 

21 means any organization— 

22 ‘‘(A) which— 

23 ‘‘(i) is described in section 501(c)(3) 

24 and exempt from tax under section 501(a), 

25 and 


lotter on DSKBCFDHB2PROD with BILLS
9 

•HR 5153 IH

1 ‘‘(ii) is not a private foundation, 

2 ‘‘(B) whose exclusive purpose is to provide 

3 scholarships for tuition for qualified elementary 

4 and secondary education expenses of eligible 

5 students, and 

6 ‘‘(C) which meets the requirements of sub7 section (d). 

8 ‘‘(d) REQUIREMENTS FOR SCHOLARSHIP GRANTING

9 ORGANIZATIONS.— 

10 ‘‘(1) IN GENERAL.—An organization meets the 

11 requirements of this subsection if— 

12 ‘‘(A) such organization provides scholar13 ships to— 

14 ‘‘(i) more than 1 student, and 

15 ‘‘(ii) different students attending more 

16 than 1 school, 

17 ‘‘(B) such organization does not provide 

18 scholarships for any expenses other than quali19 fied elementary and secondary education ex20 penses, 

21 ‘‘(C) such organization provides a scholar22 ship to eligible students with a priority for stu23 dents awarded a scholarship the previous school 

24 year, 


lotter on DSKBCFDHB2PROD with BILLS
10 

•HR 5153 IH

1 ‘‘(D) such organization does not earmark 

2 or set aside contributions for scholarships on 

3 behalf of any particular student, 

4 ‘‘(E) such organization takes appropriate 

5 steps to verify the annual household income and 

6 family size of eligible students to whom it 

7 awards scholarships, and limits them to a mem8 ber of a household with a total annual house9 hold income, which does not exceed 200 percent 

10 of the median gross income, as determined by 

11 the Secretary of Housing and Urban Develop12 ment, for the purposes of the low-income hous13 ing credit under section 42, 

14 ‘‘(F) such organization obtains from an 

15 independent certified public accountant annual 

16 financial and compliance audits and submits 

17 such audits to the Secretary, 

18 ‘‘(G) no officer or board member of such 

19 organization has been convicted of a felony, and 

20 ‘‘(H) such organization requires any eligi21 ble student who receives a scholarship to permit 

22 such organization to share assessment informa23 tion and other data regarding the student for 

24 the purpose of providing reports described in 

25 subsection (e), and such other information as 


lotter on DSKBCFDHB2PROD with BILLS
11 

•HR 5153 IH

1 necessary for the purposes of reporting on the 

2 academic achievement of eligible students re3 ceiving a scholarship from such organization. 

4 ‘‘(2) INDEPENDENT CERTIFIED PUBLIC AC5 COUNTANT.—For purposes of paragraph (1)(F), the 

6 term ‘independent certified public accountant’ 

7 means, with respect to an organization, a certified 

8 public accountant who is not a related person (with9 in the meaning of section 465(b)(3)(C)) with respect 

10 to such organization or any employee of such organi11 zation. 

12 ‘‘(e) ELIGIBLE SCHOOL REPORTING REQUIRE13 MENT.— 

14 ‘‘(1) IN GENERAL.—The reports described in 

15 this subsection include— 

16 ‘‘(A) a report to the parents on the stu17 dent’s academic achievement, and 

18 ‘‘(B) a report to each qualified scholarship 

19 granting organization that provides scholarships 

20 to students at the school, that includes the test 

21 results, in the aggregate and disaggregated by 

22 race or ethnicity and grade level, of the stu23 dents receiving such scholarships who are in 

24 grades 3 through 12 on a grade-appropriate na25 tionally norm-referenced standardized test. 


lotter on DSKBCFDHB2PROD with BILLS
12 

•HR 5153 IH

1 ‘‘(2) NO PERSONALLY IDENTIFIABLE INFORMA2 TION.—In preparing and submitting the report de3 scribed in paragraph (1)(B), a school shall not in4 clude any personally identifiable information regard5 ing a student. 

6 ‘‘(f) DENIAL OF DOUBLE BENEFIT.—No deduction 

7 shall be allowed under any provision of this chapter for 

8 any expense for which a credit is allowed under this sec9 tion. 

10 ‘‘(g) ELECTION.—This section shall apply to a tax11 payer for a taxable year only if such taxpayer elects to 

12 have this section apply for such taxable year.’’. 

13 (2) CLERICAL AMENDMENT.—The table of sec14 tions for subpart A of part IV of subchapter A of 

15 chapter 1 of such Code, as amended by this Act, is 

16 amended by inserting after the item relating to sec17 tion 25E the following new item: 

‘‘Sec. 25F. Qualified elementary and secondary education scholarships.’’. 

18 (b) CREDIT FOR CORPORATIONS.— 

19 (1) IN GENERAL.—Subpart D of part IV of 

20 subchapter A of chapter 1 of such Code, as amended 

21 by this Act, is amended by adding after section 45T 

22 the following: 


lotter on DSKBCFDHB2PROD with BILLS
13 

•HR 5153 IH

1 ‘‘SEC. 45U. CONTRIBUTIONS TO SCHOLARSHIP GRANTING 

2 ORGANIZATIONS. 

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

4 in the case of a corporation, the education scholarship 

5 credit determined under this section for the taxable year 

6 is the aggregate amount of qualified contributions for the 

7 taxable year. 

8 ‘‘(b) LIMITATION.— 

9 ‘‘(1) INCOME LIMITATION.—The amount of the 

10 credit determined under this section for any taxable 

11 year shall not exceed the lesser of— 

12 ‘‘(A) 25 percent of the tax liability of the 

13 taxpayer for the taxable year, and 

14 ‘‘(B) $250,000. 

15 ‘‘(2) REDUCTION BASED ON STATE CREDIT.— 

16 The amount allowed as a credit under subsection (a) 

17 for a taxable year shall be reduced by the amount 

18 allowed as a credit on any State tax return of the 

19 individual for qualified contributions made by the 

20 taxpayer during the taxable year. 

21 ‘‘(c) QUALIFIED CONTRIBUTIONS.—For purposes of 

22 this section, the term ‘qualified contribution’ has the 

23 meaning given such term under section 25F. 

24 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 

25 shall be allowed under any provision of this chapter for 


lotter on DSKBCFDHB2PROD with BILLS
14 

•HR 5153 IH

1 any expense for which a credit is allowed under this sec2 tion. 

3 ‘‘(e) ELECTION.—This section shall apply to a tax4 payer for a taxable year only if such taxpayer elects to 

5 have this section apply for such taxable year.’’. 

6 (2) CONFORMING AMENDMENTS.—Section 

7 38(b) of such Code, as amended by this Act, is 

8 amended by striking ‘‘plus’’ at the end of paragraph 

9 (37), by striking the period and inserting ‘‘, plus’’ 

10 at the end of paragraph (38), and by adding at the 

11 end of the following new paragraph: 

12 ‘‘(39) the education scholarship credit deter13 mined under section 45U(a).’’. 

14 (3) CLERICAL AMENDMENT.—The table of sec15 tions for subpart D of part IV of subchapter A of 

16 chapter 1 of such Code, as amended by this Act, is 

17 amended by adding at the end the following new 

18 item: 

‘‘Sec. 45U. Contributions to scholarship granting organizations.’’. 

19 (c) EXCISE TAX ON FAILURE OF SCHOLARSHIP

20 GRANTING ORGANIZATIONS TO MAKE DISTRIBUTIONS.— 

21 (1) IN GENERAL.—Chapter 42 of such Code is 

22 amended by adding at the end the following new 

23 subchapter: 


lotter on DSKBCFDHB2PROD with BILLS
15 

•HR 5153 IH

1 ‘‘Subchapter I—Organizations Providing 

2 Workforce Development, Apprenticeship 

3 Training, or Scholarships 

‘‘Sec. 4969. Tax on failure to distribute receipts. 

4 ‘‘SEC. 4969. TAX ON FAILURE TO DISTRIBUTE RECEIPTS. 

5 ‘‘(a) TAX IMPOSED.—There is hereby imposed a tax 

6 on the failure of a workforce development or apprentice7 ship training organization (as defined in section 25E) or 

8 a scholarship granting organization (as defined in section 

9 25F) to make distributions in any taxable year in an 

10 amount equal to or in excess of the required distribution 

11 amount before the distribution deadline relating to a tax12 able year. 

13 ‘‘(b) AMOUNT OF TAX.—The tax imposed by sub14 section (a) with respect to a taxable year shall be equal 

15 to 15 percent of the greater of— 

16 ‘‘(1) the required distribution amount with re17 spect to the taxable year, or 

18 ‘‘(2) the amount of receipts of the qualified 

19 scholarship granting organization for each taxable 

20 year which are distributed before the distribution 

21 deadline with respect to such receipts. 

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

23 ‘‘(1) REQUIRED DISTRIBUTION AMOUNT.— 


lotter on DSKBCFDHB2PROD with BILLS
16 

•HR 5153 IH

1 ‘‘(A) IN GENERAL.—The required distribu2 tion amount with respect to a taxable year is 

3 the amount equal to 100 percent of the total re4 ceipts of the scholarship granting organization 

5 for such taxable year— 

6 ‘‘(i) reduced by the sum of such re7 ceipts that are retained for administrative 

8 expenses for the taxable year or are carried 

9 to the succeeding taxable year under sub10 paragraph (C), and 

11 ‘‘(ii) increased by the amount of the 

12 carryover under subparagraph (C) from 

13 the preceding taxable year. 

14 ‘‘(B) ADMINISTRATIVE EXPENSES.—For 

15 purposes of this paragraph, not more than 10 

16 percent of total receipts of a qualified workforce 

17 development organization, apprenticeship train18 ing organization or scholarship granting organi19 zation for a taxable year may be used for ad20 ministrative purposes. 

21 ‘‘(C) CARRYOVER.— 

22 ‘‘(i) QUALIFIED SCHOLARSHIP GRANT23 ING ORGANIZATION.—Receipts of a quali24 fied scholarship granting organization for a 

25 taxable year that are not awarded scholarVerDate Sep 11 2014 02:43 Mar 08, 2018 Jkt 079200 PO 00000 Frm 00016 Fmt 6652 Sfmt 6201 E:\BILLS\H5153.IH H5153

lotter on DSKBCFDHB2PROD with BILLS
17 

•HR 5153 IH

1 ships for the taxable year or retained for 

2 administrative purposes for the taxable 

3 year shall be carried to the succeeding tax4 able year. The amount carried to a taxable 

5 year under the preceding sentence shall not 

6 exceed 15 percent of total receipts of the 

7 qualified scholarship granting organization 

8 for the taxable year. 

9 ‘‘(ii) QUALIFIED WORKFORCE DEVEL10 OPMENT OR APPRENTICESHIP TRAINING

11 ORGANIZATION.—Receipts of a qualified 

12 workforce development or apprenticeship 

13 training organization that are not dis14 bursed for the taxable year or retained for 

15 administrative purposes for the taxable 

16 year shall be carried to the succeeding tax17 able year. The amount carried to the tax18 able year under the preceding sentence 

19 shall not exceed 15 percent of total re20 ceipts of the qualified workforce develop21 ment or apprenticeship training organiza22 tion for the taxable year. 

23 ‘‘(2) DISTRIBUTIONS.—The term ‘distribution’ 

24 includes amounts which are formally committed but 

25 not distributed. A formal commitment described in 


lotter on DSKBCFDHB2PROD with BILLS
18 

•HR 5153 IH

1 the preceding sentence may include contributions set 

2 aside for eligible students or participants for more 

3 than one year. 

4 ‘‘(3) DISTRIBUTION DEADLINE.—The distribu5 tion deadline with respect to receipts for a taxable 

6 year is the first day of the second taxable year fol7 lowing the taxable year in which such receipts are 

8 received by the scholarship granting organization. 

9 ‘‘(d) REASONABLE CAUSE EXCEPTION.—The tax im10 posed by subsection (a) shall not apply with respect to any 

11 failure to make required distributions before the distribu12 tion deadline which is not willful and is due to reasonable 

13 cause.’’. 

14 (2) ABATEMENT OF TAX.— 

15 (A) GENERAL RULE.—Subsection (b) of 

16 section 4962 of such Code is amended by strik17 ing ‘‘or G’’ and inserting ‘‘G, or I’’. 

18 (B) FIRST TIER TAX.—Subsection (a) of 

19 section 4963 of such Code is amended by in20 serting ‘‘4969,’’ after ‘‘4967,’’. 

21 (C) TAXABLE EVENT.—Subsection (c) of 

22 section 4963 of such Code is amended by in23 serting ‘‘4969,’’ after ‘‘4967,’’. 


lotter on DSKBCFDHB2PROD with BILLS
19 

•HR 5153 IH

1 (3) CORRECTION PERIOD.—Subparagraph (A) 

2 of section 4963(e)(2) of such Code is amended by in3 serting ‘‘or 4969’’ after ‘‘4942’’. 

4 (4) CLERICAL AMENDMENT.—The table of sub5 chapters for chapter 42 of such Code is amended by 

6 adding at the end the following new item: 

‘‘SUBCHAPTER I. ORGANIZATIONS PROVIDING WORKFORCE DEVELOPMENT, 

APPRENTICESHIP TRAINING, OR SCHOLARSHIPS’’. 

7 SEC. 4. ORGANIZATIONAL AUTONOMY. 

8 A participating eligible organization or entity under 

9 the programs established pursuant to the Education, 

10 Workforce, and Apprenticeship Tax Credit Act are auton11 omous and not agents of the State or Federal Government 

12 and therefore— 

13 (1) a Federal or State agency may not in any 

14 way regulate the program of a participating, entity 

15 that accepts a contribution or a scholarship under 

16 this Act, 

17 (2) the provision of tax credits under this Act 

18 does not expand the regulatory authority of the Fed19 eral Government, the State, its officers, or any 

20 school district to impose any additional regulation of 

21 an entity beyond those necessary to enforce the re22 quirements of this Act, and 


lotter on DSKBCFDHB2PROD with BILLS
20 

•HR 5153 IH

1 (3) participating eligible entities shall be given 

2 the maximum freedom to provide for the needs of 

3 their participants without government control. 

4 SEC. 5. VOLUME CAP. 

5 (a) AMOUNT.—The volume cap amount available for 

6 tax credits for purposes of this Act shall be 

7 $2,000,000,000 annually, beginning for taxable year 2018 

8 and for each succeeding taxable year thereafter. 

9 (b) APPLICATION FOR CREDITS.—The Secretary 

10 shall develop a system to track and make available infor11 mation in real time, regarding availability of tax credits 

12 to donors which will be available on a first-come, first13 serve basis. 

14 (c) DISTRIBUTION.—Fifty percent of the annual 

15 amount made available shall be allotted by the Secretary 

16 for donations to workforce development and apprentice17 ship training organizations and 50 percent for donations 

18 to scholarship granting organizations. 

19 SEC. 6. EFFECTIVE DATE. 

20 The amendments made by this Act shall apply to tax21 able years ending on or after December 31, 2017. 

Æ 


lotter on DSKBCFDHB2PROD with BILLS