partment of Agriculture providing housing or assist-
ance for housing, including any program for dwelling 
units, rental assistance, grants, loans, subsidies, 
mortgage insurance, guarantees, or other financial 
assistance. 
SEC. 109. INCREASE IN WORK OPPORTUNITY TAX CREDIT 
FOR HIRING QUALIFIED EX-FELONS. 
(a) IN GENERAL.—Section 51(b)(3) of the Internal 
Revenue Code of 1986 is amended by inserting ‘‘or any 
individual who is a qualified ex-felon’’ after ‘‘subsection 
(d)(3)(A)(ii)(I)’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to individuals who begin work 
for the employer after the date of the enactment of this 
Act, in taxable years ending after such date. 
SEC. 110. EXTENSION OF WORK OPPORTUNITY TAX CREDIT 
FOR CERTAIN TARGETED GROUPS. 
(a) IN GENERAL.—Section 51(c)(4) of the Internal 
Revenue Code of 1986 is amended by inserting ‘‘(Decem-
ber 31, 2024, in the case of any member of a targeted 
group described in subparagraph (C), (E), (F), or (G) of 
subsection (d)(1))’’ before the period at the end. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2019. 
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SEC. 111. ENTREPRENEURSHIP APPRENTICESHIPS. 
The Act of August 16, 1937 (commonly known as 
the ‘‘National Apprenticeship Act’’; 50 Stat. 664, chapter 
663; 29 U.S.C. 50 et seq.), is amended by adding the end 
the following: 
‘‘SEC. 5. AUTHORIZATION OF APPROPRIATIONS. 
‘‘There are authorized to be appropriated $90,000 for 
each of fiscal years 2018, 2019, 2020, and 2021.’’. 
SEC. 112. EXPANSION OF ELIGIBLE PROGRAMS. 
The Higher Education Act of 1965 (20 U.S.C. 1001 
et seq.) is amended— 
(1) in section 481(b), by adding at the end the 
following: 
‘‘(5)(A) For purposes of parts D and E, the term 
‘eligible program’ includes a program of not less than 250 
clock hours of instruction, offered during a minimum of 
5 weeks of instruction that leads an industry-recognized 
credential. 
‘‘(B) In this paragraph, the term ‘industry-recognized 
credential’ means an industry-recognized credential that— 
‘‘(i) is demonstrated to be of high quality by the 
institution offering the program in the program par-
ticipation agreement under section 487; 
‘‘(ii) meets the current, as of the date of the de-
termination, or projected needs of a local or regional 
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workforce for recruitment, screening, hiring, reten-
tion, or advancement purposes— 
‘‘(I) as determined by the State in which 
the program is located, in consultation with 
business entities; or 
‘‘(II) as demonstrated by the institution of-
fering the program leading to the credential; 
and 
‘‘(iii) is, where applicable, endorsed by a nation-
ally recognized trade association or organization rep-
resenting a significant part of the industry or sec-
tor.’’; and 
(2) in section 487(a), by adding at the end the 
following: 
‘‘(30) In the case of an institution that offers 
a program of not less than 250 clock hours of in-
struction, offered during a minimum of 5 weeks of 
instruction that leads an industry-recognized creden-
tial, as provided under section 481(b)(5), the institu-
tion will demonstrate to the Secretary that the in-
dustry-recognized credential is of high quality.’’. 
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TITLE II—COMMUNITY 
INVESTMENT 
Subtitle A—Housing 
SEC. 201. HOUSING AND COMMERCIAL DEVELOPMENT. 
(a) FIRST-TIME HOMEBUYER TAX CREDIT FOR ECO-
NOMICALLY DISTRESSED COMMUNITIES.— 
(1) IN GENERAL.—Section 36 of the Internal 
Revenue Code of 1986 is amended to read as fol-
lows: 
‘‘SEC. 36. FIRST-TIME HOMEBUYER TAX CREDIT FOR ECO-
NOMICALLY DISTRESSED COMMUNITIES. 
‘‘(a) IN GENERAL.—In the case of an individual who 
is a first-time homebuyer of a principal residence in an 
economically distressed community during a taxable year, 
there shall be allowed as a credit against the tax imposed 
by this subtitle for such taxable year an amount equal to 
10 percent of the purchase price of the residence. 
‘‘(b) LIMITATIONS.— 
‘‘(1) DOLLAR LIMITATION.— 
‘‘(A) IN GENERAL.—Except as otherwise 
provided in this paragraph, the credit allowed 
under subsection (a) shall not exceed $8,000. 
‘‘(B) MARRIED INDIVIDUALS FILING SEPA-
RATELY.—In the case of a married individual 
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filing a separate return, subparagraph (A) shall 
be applied by substituting ‘$4,000’ for ‘$8,000’. 
‘‘(C) OTHER
INDIVIDUALS.—If two or 
more individuals who are not married purchase 
a principal residence, the amount of the credit 
allowed under subsection (a) shall be allocated 
among such individuals in such manner as the 
Secretary may prescribe, except that the total 
amount of the credits allowed to all such indi-
viduals shall not exceed $8,000. 
‘‘(D) SPECIAL RULE FOR LONG-TIME RESI-
DENTS
OF
SAME
PRINCIPAL
RESIDENCE.—In 
the case of a taxpayer to whom a credit under 
subsection (a) is allowed by reason of sub-
section (c)(7), subparagraphs (A), (B), and (C) 
shall be applied by substituting ‘$6,500’ for 
‘$8,000’ and ‘$3,250’ for ‘$4,000’. 
‘‘(2) LIMITATION
BASED
ON
MODIFIED
AD-
JUSTED GROSS INCOME.— 
‘‘(A) IN GENERAL.—The amount allowable 
as a credit under subsection (a) (determined 
without regard to this paragraph) for the tax-
able year shall be reduced (but not below zero) 
by the amount which bears the same ratio to 
the amount which is so allowable as— 
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