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[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5325 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5325

To amend the Internal Revenue Code of 1986 to provide tax incentives to 
 meet the needs of the American manufacturing workforce, and for other 
                               purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             July 31, 2014

  Mr. Cardenas (for himself, Mr. Joyce, Mr. McGovern, Mr. Veasey, Mr. 
Ryan of Ohio, Mr. Enyart, and Mr. Butterfield) introduced the following 
  bill; which was referred to the Committee on Ways and Means, and in 
addition to the Committee on Education and the Workforce, 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 tax incentives to 
 meet the needs of the American manufacturing workforce, and for other 
                               purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``American Manufacturing Workforce Act 
of 2014''.

SEC. 2. REFUNDABLE TAX CREDIT FOR UNEMPLOYED WORKERS OBTAINING 
              MANUFACTURING JOB TRAINING.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by inserting after section 36B the following new section:

``SEC. 36C. UNEMPLOYED WORKERS OBTAINING MANUFACTURING JOB TRAINING.

    ``(a) In General.--In the case of an eligible individual, there 
shall be allowed as a credit against the tax imposed by this subtitle 
for the taxable year with respect to each eligible individual an amount 
equal to the eligible individual's qualified training costs paid or 
incurred by the taxpayer during the taxable year.
    ``(b) Limitation.--The credit allowed under subsection (a) with 
respect to each eligible individual shall not exceed $1,000.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Qualified training costs.--The term `qualified 
        training costs' means expenses for tuition, fees, and course 
        materials paid or incurred in qualified manufacturing training.
            ``(2) Qualified manufacturing training.--The term 
        `qualified manufacturing job training' means training to 
        develop or better skills for a manufacturing position in the 
        manufacturing industry, as determined by the Secretary of 
        Labor.
            ``(3) Eligible individual.--For purposes of this section, 
        the term `eligible individual' means an individual who--
                    ``(A) is the taxpayer or the taxpayer's spouse or 
                dependent,
                    ``(B) is certified by the State employment security 
                agency established in accordance with the Act of June 
                6, 1933, as amended (29 U.S.C. 49-49n), as having been 
                in receipt of unemployment compensation under State or 
                Federal law on any day within the 1-year period ending 
                on the date qualified manufacturing job training 
                begins, and
                    ``(C) has resided for the 6-month period preceding 
                the date on which qualified manufacturing job training 
                begins in one of the 15 States determined by the 
                Secretary of Labor to be a State in which there are the 
                greatest number of job opportunities in the 
                manufacturing industry.
    ``(d) Denial of Double Benefit.--No credit shall be allowed under 
this section for any expense for which a deduction or credit is allowed 
under any other provision of this chapter.
    ``(e) Termination.--Subsection (a) shall not apply to amounts paid 
or incurred in taxable years beginning after December 31, 2020.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36C,'' after ``36B,''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by inserting after the item relating to section 36B 
        the following new item:

``Sec. 36C. Unemployed workers obtaining manufacturing job training.''.
    (c) Notice of Credit.--The Commissioner of Internal Revenue shall 
provide notice on the website of the Internal Revenue Service of the 
availability of the credit established by subsection (a), and it is the 
sense of the Congress that other governmental job training and 
unemployment compensation entities shall also provide notice of such 
credit on their websites.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2014.

SEC. 3. EMPLOYER CREDIT FOR EMPLOYER PROVIDED ADULT EDUCATION AND 
              MANUFACTURING JOB TRAINING PROGRAMS.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 45S. CREDIT FOR EMPLOYER-PROVIDED ADULT EDUCATION AND 
              MANUFACTURING JOB TRAINING PROGRAMS.

    ``(a) In General.--For the purposes of section 38, the education 
and training credit determined under this section for the taxable year 
is an amount equal to 20 percent of the aggregate qualified education 
and training expenses paid or incurred for each employee during the 
taxable year.
    ``(b) Limitation.--The credit allowed under subsection (a) with 
respect to any employee for a taxable year shall not exceed $1,000.
    ``(c) Qualified Education and Training Expenses.--For purposes of 
this section, the term `qualified education and training expenses' 
means with respect to an employee amounts paid or incurred during the 
taxable year in providing education or training for manufacturing under 
the Workforce Investment Act of 1998 (29 U.S.C. 2801 et seq.) or a 
curriculum approved by the Employment and Training Administration of 
the Department of Labor to individuals employed by the taxpayer in 
manufacturing positions (as determined by the Secretary of Labor).
    ``(d) Special Rules.--
            ``(1) Denial of double benefit.--No deduction or credit 
        shall be allowed under this chapter for the portion of the 
        expenses that are taken into account in determining the credit 
        under this section for the taxable year.
            ``(2) Aggregation.--For purposes of this section, all 
        persons treated as a single employer under subsection (a) or 
        (b) or section 52, or subsection (m) or (o) of section 414, 
        shall be treated as one person.
    ``(e) Election To Have Credit Not Apply.--A taxpayer may elect (at 
such time and in such manner as the Secretary may by regulations 
prescribe) to have this section not apply for any taxable year.
    ``(f) Termination.--This section shall not apply to expenses paid 
after December 31, 2020.''.
    (b) Credit To Be Part of General Business Credit.--Subsection (b) 
of section 38 of the Internal Revenue Code of 1986 is amended by 
striking ``plus'' at the end of paragraph (35), by striking the period 
at the end of paragraph (36) and inserting ``, plus'', and by adding at 
the end the following new paragraph:
            ``(37) the education and training credit determined under 
        section 45S(a).''.
    (c) Technical Amendment.--Section 6501(m) of the Internal Revenue 
Code of 1986 is amended by inserting ``45S(e),'' after ``45H(g),''.
    (d) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new item:

``Sec. 45S. Credit for employer-provided adult education and 
                            manufacturing job training programs.''.
    (e) Effective Dates.--The amendments made by this section shall 
apply to expenses paid or incurred in taxable years beginning after 
December 31, 2014.

SEC. 4. PRESIDENTIAL AWARD FOR BUSINESS LEADERSHIP IN PREPARING WORKERS 
              FOR THE MANUFACTURING ECONOMY.

    (a) Establishment.--There is established the Presidential Award for 
Business Leadership in Manufacturing Job Training (referred to in this 
section as the ``Presidential Manufacturing Job Training Award''), 
which shall be awarded to companies and other organizations for 
extraordinary efforts in assisting their employees and members to 
develop or better the manufacturing skills and training and increase 
the productivity of American manufacturing.
    (b) Selection and Presentation of Award.--
            (1) Selection.--The President shall periodically award the 
        Presidential Manufacturing Job Training Award to companies and 
        other organizations described in subsection (a) after reviewing 
        recommendations to the President with respect to such award by 
        the Secretary of Labor in consultation with the Secretary of 
        Commerce.
            (2) Presentation.--The presentation of the Presidential 
        Manufacturing Job Training Award shall be made by the 
        President, or a designee of the President, in conjunction with 
        an appropriate ceremony.

SEC. 5. BEST PRACTICES FOR MANUFACTURING JOB TRAINING.

    The Secretary of Labor shall, from time to time, collect and 
disseminate best practices for manufacturing job training.
                                 <all>
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