I 

114TH CONGRESS 

1ST SESSION H. R. 3362 

To allow employers a credit against income tax as an incentive to partner 

with community colleges or other educational institutions to improve 

workforce development and job training for students. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 29, 2015 

Ms. KUSTER introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To allow employers a credit against income tax as an incentive to partner with community colleges or other educational institutions to improve workforce development 

and job 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 Develop5 ment Investment Act of 2015’’. 


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1 SEC. 2. CREDIT FOR EMPLOYERS WHICH PARTNER WITH 

2 COMMUNITY COLLEGES OR OTHER EDU3 CATIONAL INSTITUTIONS TO IMPROVE 

4 WORKFORCE DEVELOPMENT AND JOB TRAIN5 ING FOR STUDENTS. 

6 (a) IN GENERAL.—Subpart D of part IV of sub7 chapter A of chapter 1 of the Internal Revenue Code of 

8 1986 is amended by adding at the end the following new 

9 section: 

10 ‘‘SEC. 45S. EMPLOYERS PARTNERING WITH COMMUNITY 

11 COLLEGES OR OTHER EDUCATIONAL INSTI12 TUTIONS TO IMPROVE WORKFORCE DEVEL13 OPMENT AND JOB TRAINING FOR STUDENTS. 

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

15 the employer partnering credit determined under this sec16 tion for any taxable year is an amount equal to $2,000 

17 for each community college or other institution of higher 

18 education engaged in a qualified partnership with the em19 ployer. 

20 ‘‘(b) MAXIMUM CREDIT.— 

21 ‘‘(1) IN GENERAL.—The maximum credit deter22 mined under this section for the taxable year shall 

23 not exceed $10,000. 

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

25 paragraph (1), all persons treated as a single emVerDate Sep 11 2014 22:01 Aug 05, 2015 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3362.IH H3362

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1 ployer under subsection (b), (c), (m), or (o) of sec2 tion 414 shall be treated as a single taxpayer. 

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

4 ‘‘(1) COMMUNITY COLLEGE.—The term ‘com5 munity college’ means an institution of higher edu6 cation that— 

7 ‘‘(A) admits as a regular student an indi8 vidual who is beyond the age of compulsory 

9 school attendance in the State in which the in10 stitution is located and who has the ability to 

11 benefit from the training offered by the institu12 tion, and 

13 ‘‘(B) offers a 2-year program in engineer14 ing, mathematics, or the physical or biological 

15 sciences designed to prepare a student to work 

16 as a technician or at the semiprofessional level 

17 in engineering, scientific, or other technological 

18 fields requiring the understanding and applica19 tion of basic engineering, scientific, or mathe20 matical principles of knowledge. 

21 ‘‘(2) INSTITUTION OF HIGHER EDUCATION.— 

22 The term ‘institution of higher education’ has the 

23 meaning given such term in section 102 of the High24 er Education Act of 1965 (20 U.S.C. 1002). 


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1 ‘‘(3) QUALIFIED PARTNERSHIP.—Not later 

2 than six months after the date of the enactment of 

3 this section, the Secretary of Education, in consulta4 tion with the Secretary of Labor, shall define the 

5 term ‘qualified partnership’. Such term shall include 

6 a partnership through which— 

7 ‘‘(A) an employer collaborates with an edu8 cational institution to help develop curriculum 

9 in order to improve workforce development and 

10 job training for students, 

11 ‘‘(B) an employer helps provide instruction 

12 to students in the classroom, and 

13 ‘‘(C) an employer provides internships, ap14 prenticeships, or other similar educational op15 portunities in the workplace for students. 

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

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

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

19 (b) CREDIT TO BE PART OF GENERAL BUSINESS

20 CREDIT.—Section 38(b) of such Code is amended by strik21 ing ‘‘plus’’ at the end of paragraph (35), by striking the 

22 period at the end of paragraph (36) and inserting ‘‘, plus’’, 

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

24 ‘‘(37) the employer partnering credit deter25 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 such Code is amended by adding at the end the fol4 lowing new item: 

‘‘Sec. 45S. Employers partnering with community colleges or other educational 

institutions to improve workforce development and job 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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