I 
115TH CONGRESS 
1ST SESSION H. R. 2865 
To amend the Internal Revenue Code of 1986 to provide a credit for 
employer-provided job training, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 8, 2017 
Mr. SIRES 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 Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a credit for employer-provided job training, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Better Education and 
Skills Training for America’s Workforce Act’’. 
SEC. 2. JOB TRAINING TAX CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45S. JOB TRAINING CREDIT. 
‘‘(a) IN GENERAL.—For the purposes of section 38, 
the job training credit determined under this section for 
the taxable year is an amount equal to 100 percent of the 
qualified training expenses paid by the qualifying taxpayer 
during the taxable year. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) with respect to any eligible trainee of the quali-
fying taxpayer shall not exceed the excess (if any) of 
$4,000 over the aggregate credit allowed to such taxpayer 
under this section with respect to such eligible trainee for 
all prior taxable years. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED TRAINING EXPENSES.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
training expenses’ means, with respect to any 
eligible trainee of the qualifying taxpayer, ex-
penses paid or incurred by such taxpayer for 
qualified tuition costs of such eligible trainee. 
‘‘(B) QUALIFIED
TUITION
COSTS.—The 
term ‘qualified tuition costs’ means costs for 
books and enrollment in a training program at 
a qualified educational organization, the out-
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come of which, if completed, will provide the eli-
gible trainee a certificate or credential recog-
nized by a State accrediting body, Federal Ap-
prenticeship Agency, or any other national ac-
crediting body recognized by the Department of 
Education as an independent, third-party ac-
crediting body. Such training program— 
‘‘(i) may include a single course, mul-
tiple courses, or a combination of work 
training and study, and 
‘‘(ii) must be reasonably necessary for 
employment with the qualifying taxpayer. 
‘‘(C) QUALIFIED EDUCATIONAL ORGANIZA-
TION.—The term ‘qualified educational organi-
zation’ means any educational organization de-
scribed in section 101 of the Higher Education 
Act of 1965. 
‘‘(2) QUALIFYING TAXPAYER.—The term ‘quali-
fying taxpayer’ means any taxpayer who— 
‘‘(A) with respect to any eligible trainee, is 
training and hiring individuals for positions 
based in the United States, and 
‘‘(B) provides, with respect to any eligible 
trainee, such documentation as required by the 
Secretary regarding qualified training expenses 
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and proof of unemployment status as described 
in paragraph (3)(A). 
‘‘(3) ELIGIBLE
TRAINEE.—The term ‘eligible 
trainee’ means any individual who— 
‘‘(A) has been unemployed for at least 90 
days before the date of enrollment in a training 
program described in paragraph (1)(B), and 
‘‘(B) had not been employed by the quali-
fying taxpayer at any time during the 2-year 
period preceding the date on which such trainee 
was hired. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) DENIAL OF DOUBLE BENEFIT.—No credit 
shall be allowed under subsection (a) for any quali-
fied training expense for which a deduction or other 
credit is allowed to the taxpayer under any other 
provision of this chapter. 
‘‘(2) AGGREGATION.—For purposes of this sec-
tion, 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. 
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‘‘(f) TERMINATION.—This section shall not apply to 
expenses paid after December 31, 2028.’’. 
(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 add-
ing at the end the following new paragraph: 
‘‘(37) the job training credit determined under 
section 45S(a).’’. 
(c) CREDIT ALLOWED AGAINST ALTERNATIVE MIN-
IMUM TAX.—Section 38(c)(4)(B) of the Internal Revenue 
Code of 1986 is amended by redesignating clauses (ix), 
(x), and (xi) as clauses (x), (xi), and (xii), respectively, 
and by inserting after clause (viii) the following new 
clause: 
‘‘(ix) the credit determined under sec-
tion 45S,’’. 
(d) TECHNICAL AMENDMENT.—Section 6501(m) of 
the Internal Revenue Code of 1986 is amended by insert-
ing ‘‘45S(e),’’ after ‘‘45H(g),’’. 
(e) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45S. Job training credit.’’. 
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(f) REPORT.—Not later than January 1, 2027, the 
Secretary of the Treasury (or the Secretary’s delegate) 
shall report to the Committee on Ways and Means of the 
House of Representatives and the Committee on Finance 
of the Senate on the economic impact of the job training 
credit under section 45S of the Internal Revenue Code of 
1986 (as added under subsection (a)). 
(g) EFFECTIVE DATES.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to expenses paid or incurred 
after the date of the enactment of this Act, in tax-
able years ending after such date. 
(2) MINIMUM TAX.—The amendments made by 
subsection (c) shall apply to credits determined 
under section 45S of the Internal Revenue Code of 
1986 in taxable years ending after the date of the 
enactment of this Act, and to carrybacks of such 
credits. 
SEC. 3. QUALIFIED JOB TRAINING PARTNERSHIP CREDIT. 
(a) IN GENERAL.—Subpart E of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 48D the fol-
lowing new section: 
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‘‘SEC. 48E. QUALIFIED JOB TRAINING PARTNERSHIP CRED-
IT. 
‘‘(a) IN GENERAL.—For purposes of section 46, the 
Qualified Job Training Partnership credit for any taxable 
year is an amount equal to the percentage determined by 
the Secretary (not to exceed 100 percent) of the qualified 
investment for such taxable year with respect to any 
Qualified Job Training Partnership. 
‘‘(b) QUALIFIED INVESTMENT.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the qualified investment for any taxable year is 
the aggregate amount of the costs paid or incurred 
in such taxable year for expenses necessary for and 
directly related to the conduct of a Qualified Job 
Training Partnership in the form of contributions of 
cash, cash equivalent, equipment, or any combina-
tion of the three where 100 percent of the invest-
ment is used for the planning, implementation, or 
operation of a Qualified Job Training Partnership 
and the training financed through the investment 
must result in a type of certificate or credential rec-
ognized by a State accrediting body, Federal Ap-
prenticeship Agency, or any other national accred-
iting body recognized by the Department of Edu-
cation as an independent, third-party accrediting 
body. 
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‘‘(2) LIMITATION.—The amount which is treat-
ed as qualified investment for all taxable years with 
respect to any Qualified Job Training Partnership 
shall not exceed the amount certified by the Sec-
retary as eligible for the credit under this section. 
‘‘(3) EXCLUSIONS.—The qualified investment 
for any taxable year with respect to any Qualified 
Job Training Partnership shall not take into account 
any cost for student tuition or for any other expense 
as determined by the Secretary as appropriate to 
carry out the purposes of this section. 
‘‘(4) CERTAIN PROGRESS EXPENDITURE RULES 
MADE APPLICABLE.—In the case of costs described 
in paragraph (1) that are paid for property of a 
character subject to an allowance for depreciation, 
rules similar to the rules of subsections (c)(4) and 
(d) of section 46 (as in effect on the day before the 
date of the enactment of the Revenue Reconciliation 
Act of 1990) shall apply for purposes of this section. 
‘‘(c) QUALIFIED JOB TRAINING PARTNERSHIP.— 
‘‘(1) IN
GENERAL.—The term ‘Qualified Job 
Training Partnership’ means a formal or informal 
partnership between at least 1 eligible private busi-
ness employer and— 
‘‘(A) 1 qualified educational institution, or 
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‘‘(B) 1 labor organization (as defined in 
section 2(5) of the National Labor Relations 
Act), 
where the stated goal of the partnership is to train 
students in job-ready skills. 
‘‘(2) 
ELIGIBLE
PRIVATE
BUSINESS
EM-
PLOYER.—The term ‘eligible private business em-
ployer’ means— 
‘‘(A) a business entity at least 50 percent 
of the gross income of which is derived from 
qualified production activities (within the mean-
ing of section 199(c)), or 
‘‘(B) any type of domestic business entity 
the average number of employees of which for 
any taxable year is not more than 500 employ-
ees. 
‘‘(3) 
QUALIFIED
EDUCATIONAL
ORGANIZA-
TION.—The term ‘qualified educational organization’ 
means any educational organization described in sec-
tion 101 of the Higher Education Act of 1965 which 
provides a 2-year program that culminates in an as-
sociate degree. 
‘‘(d) QUALIFIED JOB TRAINING PARTNERSHIP PRO-
GRAM.— 
‘‘(1) ESTABLISHMENT.— 
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‘‘(A) IN
GENERAL.—Not later than 60 
days after the date of the enactment of this sec-
tion, the Secretary, in consultation with the 
Secretary of Labor, shall establish a Qualified 
Job Training Partnership program to consider 
and award certifications for qualified invest-
ments eligible for credits under this section to 
Qualified Job Training Partnerships. 
‘‘(B) LIMITATION.—The total amount of 
credits that may be allocated under the pro-
gram shall not exceed $1,000,000,000. 
‘‘(2) CERTIFICATION.— 
‘‘(A) APPLICATION PERIOD.—Each appli-
cant for certification under this paragraph shall 
submit an application containing such informa-
tion as the Secretary may require during the 
period beginning on the date the Secretary es-
tablishes the program under paragraph (1). 
‘‘(B) TIME
FOR
REVIEW
OF
APPLICA-
TIONS.—The Secretary shall take action to ap-
prove or deny any application under subpara-
graph (A) within 30 days of the submission of 
such application. 
‘‘(C) MULTI-YEAR APPLICATIONS.—An ap-
plication for certification under subparagraph 
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(A) may include a request for an allocation of 
credits for more than 1 year. 
‘‘(3) SELECTION
CRITERIA.—In determining 
the Qualified Job Training Partnerships with re-
spect to which qualified investments may be certified 
under this section, the Secretary— 
‘‘(A) shall give priority to those applica-
tions which demonstrate— 
‘‘(i) the greatest probability that those 
who complete the program will secure em-
ployment; 
‘‘(ii) the greatest potential for pro-
viding workers who complete the program 
with skills that can provide long-term job 
and income security; 
‘‘(iii) the strongest market demand 
for the type of training offered; 
‘‘(iv) the greatest probability that the 
program would create a net increase in job 
training opportunities; 
‘‘(v) a strong need in the community 
for skills training; 
‘‘(vi) the ability to allow nontradi-
tional learners to complete the training; 
and 
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‘‘(vii) the ability and capacity to im-
plement the program in a reasonable pe-
riod of time; and 
‘‘(B) shall take into additional consider-
ation which applications show— 
‘‘(i) the ability to leverage additional 
sources of capital; and 
‘‘(ii) the greatest ability to offer train-
ing programs that result in a certificate or 
credential (within the meaning of sub-
section (b)(1)) that is stackable or portable 
or both. 
‘‘(4) REVIEW AND ADDITIONAL ALLOCATION.— 
‘‘(A) REVIEW.—Not later than 1 year after 
the date of enactment of this section, the Sec-
retary shall review the credits allocated under 
this section as of such date. 
‘‘(B) ADDITIONAL
ALLOCATION.—If the 
Secretary determines at the time of the review 
that credits under this section are available for 
allocation pursuant to the requirements set 
forth in paragraph (2), the Secretary is author-
ized to allocate such available credits through 
the conduct of an additional program or pro-
grams for applications for certification. 
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‘‘(5) DISCLOSURE OF ALLOCATIONS.—The Sec-
retary shall, upon making a certification under this 
subsection, publicly disclose the identity of the appli-
cant and the amount of the credit with respect to 
such applicant. 
‘‘(e) SPECIAL RULES.— 
‘‘(1) BASIS
ADJUSTMENT.—For purposes of 
this subtitle, if a credit is allowed under this section 
for an expenditure related to property of a character 
subject to an allowance for depreciation, the basis of 
such property shall be reduced by the amount of 
such credit. 
‘‘(2) DENIAL OF DOUBLE BENEFIT.— 
‘‘(A) BONUS
DEPRECIATION.—A credit 
shall not be allowed under this section for any 
investment for which bonus depreciation is al-
lowed under section 168(k), 1400L(b)(1), or 
1400N(d)(1). 
‘‘(B) DEDUCTIONS.—No deduction under 
this subtitle shall be allowed for the portion of 
the expenses otherwise allowable as a deduction 
taken into account in determining the credit 
under this section for the taxable year which is 
equal to the amount of the credit determined 
for such taxable year under subsection (a) at-
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tributable to such portion. This subparagraph 
shall not apply to expenses related to property 
of a character subject to an allowance for de-
preciation the basis of which is reduced under 
paragraph (1), or which are described in section 
280C(g).’’. 
(b) INCLUSION AS PART OF INVESTMENT CREDIT.— 
Section 46 of the Internal Revenue Code of 1986 is 
amended— 
(1) by striking ‘‘and’’ at the end of paragraph 
(5); 
(2) by striking the period at the end of para-
graph (6) and inserting ‘‘, and’’; and 
(3) by adding at the end the following new 
paragraph: 
‘‘(7) the Qualified Job Training Partnership 
credit.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 49(a)(1)(C) of the Internal Revenue 
Code of 1986 is amended— 
(A) by striking ‘‘and’’ at the end of clause 
(v); 
(B) by striking the period at the end of 
clause (vi) and inserting ‘‘, and’’; and 
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(C) by adding at the end the following new 
clause: 
‘‘(vii) the basis of any property to 
which paragraph (1) of section 48E(e) ap-
plies which is part of a Qualified Job 
Training Partnership under such section 
48E.’’. 
(2) Section 280C of such Code is amended by 
adding at the end the following new subsection: 
‘‘(j) QUALIFIED JOB TRAINING PARTNERSHIP CRED-
IT.— 
‘‘(1) IN GENERAL.—No deduction shall be al-
lowed for that portion of the qualified investment (as 
defined in section 48E(b)) otherwise allowable as a 
deduction for the taxable year which is equal to the 
amount of the credit determined for such taxable 
year under section 48E(a), reduced by— 
‘‘(A) the amount disallowed as a deduction 
by reason of section 48E(e)(2)(B), and 
‘‘(B) the amount of any basis reduction 
under section 48E(e)(1). 
‘‘(2) SIMILAR
RULE
WHERE
TAXPAYER
CAP-
ITALIZES RATHER THAN DEDUCTS EXPENSES.—In 
the case of expenses described in paragraph (1)(A) 
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taken into account in determining the credit under 
section 48E for the taxable year, if— 
‘‘(A) the amount of the portion of the 
credit determined under such section with re-
spect to such expenses, exceeds 
‘‘(B) the amount allowable as a deduction 
for such taxable year for such expenses (deter-
mined without regard to paragraph (1)), 
the amount chargeable to capital account for the 
taxable year for such expenses shall be reduced by 
the amount of such excess. 
‘‘(3) CONTROLLED GROUPS.—Paragraph (3) of 
subsection (b) shall apply for purposes of this sub-
section.’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
for subpart E of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 48D the following 
new item: 
‘‘Sec. 48E. Qualified Job Training Partnership credit.’’. 
(e) GRANTS
FOR
QUALIFIED
INVESTMENTS
IN 
QUALIFIED JOB TRAINING PARTNERSHIPS IN LIEU OF 
TAX CREDITS.— 
(1) IN GENERAL.—Upon application, the Sec-
retary of the Treasury shall, subject to the require-
ments of this subsection, provide a grant to each 
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person who makes a qualified investment in a Quali-
fied Job Training Partnership in an amount not to 
exceed 100 percent of such investment. 
(2) APPLICATION.— 
(A) IN GENERAL.—At the stated election 
of the applicant, an application for certification 
under section 48E(d)(2) of the Internal Rev-
enue Code of 1986 for a credit under such sec-
tion for any taxable year shall be considered to 
be an application for a grant under paragraph 
(1) for such taxable year. 
(B) SUBMISSION
DATE.—An application 
for a grant under paragraph (1) for any taxable 
year shall be submitted— 
(i) not earlier than the day after the 
last day of such taxable year; and 
(ii) not later than the due date (in-
cluding extensions) for filing the return of 
tax for such taxable year. 
(C) INFORMATION TO BE SUBMITTED.—An 
application for a grant under paragraph (1) 
shall include such information and be in such 
form as the Secretary of the Treasury may re-
quire to state the amount of the credit allow-
able (but for the receipt of a grant under this 
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subsection) under section 48E for the taxable 
year for the qualified investment with respect to 
which such application is made. 
(3) TIME FOR PAYMENT OF GRANT.— 
(A) IN GENERAL.—The Secretary of the 
Treasury shall make payment of the amount of 
any grant under paragraph (1) during the 30- 
day period beginning on the later of— 
(i) the date of the application for such 
grant, or 
(ii) the date the qualified investment 
for which the grant is being made is made. 
(B) REGULATIONS.—In the case of invest-
ments of an ongoing nature, the Secretary of 
the Treasury shall issue regulations to deter-
mine the date on which a qualified investment 
shall be deemed to have been made for purposes 
of this paragraph. 
(4) QUALIFIED INVESTMENT.—For purposes of 
this subsection, the term ‘‘qualified investment’’ 
means a qualified investment that is certified under 
section 48E(d) of the Internal Revenue Code of 
1986 for purposes of the credit under such section 
48E. 
(5) APPLICATION OF CERTAIN RULES.— 
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(A) IN
GENERAL.—In making grants 
under this subsection, the Secretary of the 
Treasury shall apply rules similar to the rules 
of section 50 of the Internal Revenue Code of 
1986. In applying such rules, any increase in 
tax under chapter 1 of such Code by reason of 
an investment ceasing to be a qualified invest-
ment shall be imposed on the person to whom 
the grant was made. 
(B) SPECIAL RULES.— 
(i) RECAPTURE OF EXCESSIVE GRANT 
AMOUNTS.—If the amount of a grant made 
under this subsection exceeds the amount 
allowable as a grant under this subsection, 
such excess shall be recaptured under sub-
paragraph (A) as if the investment to 
which such excess portion of the grant re-
lates had ceased to be a qualified invest-
ment immediately after such grant was 
made. 
(ii) GRANT INFORMATION NOT TREAT-
ED
AS
RETURN
INFORMATION.—In no 
event shall the amount of a grant made 
under paragraph (1), the identity of the 
person to whom such grant was made, or 
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a description of the investment with re-
spect to which such grant was made be 
treated as return information for purposes 
of section 6103 of the Internal Revenue 
Code of 1986. 
(6) SECRETARY.—Any reference in this sub-
section to the Secretary of the Treasury shall be 
treated as including the Secretary’s delegate. 
(7) OTHER TERMS.—Any term used in this sub-
section which is also used in section 48E of the In-
ternal Revenue Code of 1986 shall have the same 
meaning for purposes of this subsection as when 
used in such section. 
(8) DENIAL OF DOUBLE BENEFIT.—No credit 
shall be allowed under section 46(7) of the Internal 
Revenue Code of 1986 by reason of section 48E of 
such Code for any investment for which a grant is 
awarded under this subsection. 
(9) APPROPRIATIONS.—There is hereby appro-
priated to the Secretary of the Treasury such sums 
as may be necessary to carry out this subsection. 
(f) EFFECTIVE DATE.—The amendments made by 
subsections (a) through (d) of this section shall apply to 
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amounts paid or incurred after the date of the enactment 
of this Act, in taxable years beginning after such date. 
Æ 
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