(B) in subparagraph (D)— 
(i) in clause (viii), by striking ‘‘and’’ 
after the semicolon; 
(ii) in clause (ix), by striking the pe-
riod and inserting ‘‘; and’’; and 
(iii) by adding at the end the fol-
lowing: 
‘‘(x) integration of adult education 
and training.’’; and 
(C) in subparagraph (G)(ii)— 
(i) in subclause (II), by striking ‘‘or’’ 
after the semicolon; 
(ii) in subclause (III), by striking the 
period and inserting ‘‘; or’’; and 
(iii) by adding at the end the fol-
lowing: 
‘‘(IV) the local board determines 
that it would facilitate the training of 
multiple individuals in high-demand 
occupations; or 
‘‘(V) the local board determines 
that it would facilitate the provision of 
integrated education and training pro-
grams.’’. 
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SEC. 109. PERFORMANCE ACCOUNTABILITY SYSTEM. 
Section 136(b)(2)(A) of the Workforce Investment 
Act of 1998 (29 U.S.C. 2871(b)(2)(A)) is amended— 
(1) in clause (i)— 
(A) in the matter preceding subclause (I), 
by striking ‘‘and (for participants who are eligi-
ble youth age 19 through 21) for youth activi-
ties authorized under section 129’’; and 
(B) in subclause (IV)— 
(i) by inserting ‘‘and performance on 
the core indicators described in section 
212, as appropriate’’ after ‘‘recognized 
equivalent’’; and 
(ii) by striking ‘‘, or by participants 
who are eligible youth age 19 through 21 
who enter postsecondary education, ad-
vanced training, or unsubsidized employ-
ment’’; and 
(2) in clause (ii)— 
(A) in the matter preceding subclause (I), 
by striking ‘‘(for participants who are eligible 
youth age 14 through 18)’’; 
(B) in subclause (I), by striking ‘‘and, as 
appropriate, work readiness or occupational 
skills’’ and inserting ‘‘, workplace skills, or oc-
cupation skills, as appropriate’’; 
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(C) in subclause (II), by striking ‘‘and’’ 
after the semicolon; 
(D) in subclause (III), by striking the pe-
riod and inserting ‘‘; and’’; and 
(E) by adding at the end the following: 
‘‘(IV) performance on measures 
described in subclauses (I), (II), and 
(III) of clause (i) by youth 18 years 
of age and older.’’. 
SEC. 110. DEMONSTRATION AND PILOT PROJECTS. 
Section 171(b)(1) of the Workforce Investment Act 
of 1998 (29 U.S.C. 2916(b)(1)) is amended— 
(1) in subparagraph (G), by striking ‘‘and’’ 
after the semicolon; 
(2) in subparagraph (H), by striking the period 
and inserting a semicolon; and 
(3) by adding at the end the following: 
‘‘(I) projects that assist low skill and lim-
ited English proficient workers to acquire the 
basic, English, work readiness, and applied 
technical or occupational skills through inte-
grated education and training programs to suc-
cessfully transition to postsecondary education, 
workforce development, and employment in ca-
reer pathways; and 
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‘‘(J) projects that test effective ways to de-
velop comprehensive career pathways learning 
approaches that fully align adult education with 
secondary education, postsecondary education, 
including registered apprenticeship programs, 
workforce development, and supportive service 
activities, and with regional economic develop-
ment strategies to meet the skill needs of exist-
ing and emerging regional employers as well as 
the needs of low skilled adults, helping adults, 
especially those who are low skilled, to advance 
through progressive levels of education and 
training as quickly as possible and gain edu-
cation and workforce skills of demonstrated 
value to the labor market at each level.’’. 
TITLE 
II—ADULT 
EDUCATION, 
LITERACY, AND WORKPLACE 
SKILLS 
SEC. 201. PURPOSE. 
Section 202 of the Adult Education and Family Lit-
eracy Act (20 U.S.C. 9201) is amended— 
(1) in paragraph (1), by inserting ‘‘and postsec-
ondary education or training’’ after ‘‘self-suffi-
ciency’’; 
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(2) in paragraph (2), by striking ‘‘and’’ after 
the semicolon; 
(3) in paragraph (3)— 
(A) by inserting ‘‘and transition to postsec-
ondary education and career pathways’’ after 
‘‘education’’; and 
(B) by striking the period and inserting ‘‘; 
and’’; and 
(4) by adding at the end the following: 
‘‘(4) assist adults with limited English pro-
ficiency in improving their reading, writing, speak-
ing, listening, and comprehension skills in English 
and mathematical skills and acquiring an under-
standing of the American system of government, in-
dividual freedom, and the responsibilities of citizen-
ship.’’. 
SEC. 202. DEFINITIONS. 
(a) IN GENERAL.—Section 203 of the Adult Edu-
cation and Family Literacy Act (20 U.S.C. 9202) is 
amended— 
(1) by redesignating paragraphs (3), (4), (5), 
(6), (7), (8), (9), (10), (11), (12), (13), (14), (15), 
(16), (17), and (18), as paragraphs (4), (5), (6), 
(7), (8), (9), (10), (11), (12), (15), (16), (17), (18), 
(19), (20), and (21), respectively; 
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(2) by inserting after paragraph (2) the fol-
lowing: 
‘‘(3) CAREER
PATHWAY.—The term ‘career 
pathway’ has the meaning given the term in section 
101 of the Workforce Investment Act of 1998.’’; 
(3) in paragraph (6), as redesignated by para-
graph (1)— 
(A) in the matter preceding subparagraph 
(A), by inserting ‘‘an organization that has 
demonstrated effectiveness in providing adult 
education, literacy, and workplace skills activi-
ties that may include’’ after ‘‘means’’; 
(B) in subparagraph (B), by striking ‘‘of 
demonstrated effectiveness’’; 
(C) in subparagraph (C), by striking ‘‘of 
demonstrated effectiveness’’; 
(D) in subparagraph (H), by striking 
‘‘and’’ after the semicolon; 
(E) in subparagraph (I), by striking the 
period and inserting ‘‘; and’’; and 
(F) by adding at the end the following: 
‘‘(J) a partnership between an entity de-
scribed in any of subparagraphs (A) through (I) 
and an employer.’’; 
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taken into account under subsection (a) for 
each of the 3 taxable years preceding such tax-
able year, the aggregate amount of the qualified 
educational assistance expenses taken into ac-
count under subsection (a) with respect to all 
employees of the taxpayer for such taxable year 
shall not exceed the average of the sum of— 
‘‘(i) the aggregate qualified edu-
cational assistance expenses with respect to 
all employees of the taxpayer taken into 
account under subsection (a) in any of the 
3 taxable years preceding such taxable 
year, plus 
‘‘(ii) 
the 
aggregate 
amount 
of 
amounts paid or expenses incurred by the 
employer, for which an exclusion was al-
lowable to any employee of the employer 
under section 127, in any of such 3 taxable 
years in which no expenses were taken into 
account under subsection (a), plus 
‘‘(iii) in the case of a taxable year in 
which expenses have not been taken into 
account under subsection (a) or section 
127 for each of the 3 taxable years pre-
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ceding such taxable year, an amount equal 
to— 
‘‘(I) $5,250, multiplied by 
‘‘(II) the number of employees of 
the taxpayer with respect to which the 
taxpayer has qualified educational as-
sistance expenses in such taxable year. 
‘‘(c) QUALIFIED EDUCATIONAL ASSISTANCE EX-
PENSES.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified edu-
cational assistance expenses’ means expenses paid 
for educational assistance pursuant to an edu-
cational assistance program (within the meaning of 
section 127(b)). 
‘‘(2) EDUCATIONAL
ASSISTANCE.—The term 
‘educational assistance’ has the meaning given such 
term by section 127(c)(1), applied without regard to 
subparagraph (B) thereof, except that such term in-
cludes a payment only if such payment is made with 
respect to an employee enrolled in a program pro-
vided at the workplace or outside of the workplace— 
‘‘(A) leading to a sub-baccalaureate degree 
or career technical certificate awarded by an ac-
credited postsecondary institution; or 
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‘‘(B) in basic education, workplace skills, 
or English language training leading to a na-
tionally recognized certificate of proficiency. 
‘‘(d) OTHER DEFINITIONS AND SPECIAL RULES.— 
Rules similar to the rules of paragraphs (2) through (5) 
of section 127(c) shall apply for purposes of this section. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No deduction 
or other credit shall be allowed under this chapter to an 
employer for any amount taken into account in deter-
mining the credit under this section.’’. 
(b) CREDIT
INCLUDED
IN
GENERAL
BUSINESS 
CREDIT.—Section 38(b) of the Internal Revenue Code of 
1986 is amended by striking ‘‘plus’’ at the end of para-
graph (34), by striking the period at the end of paragraph 
(35) and inserting ‘‘, plus’’, and by adding at the end the 
following new paragraph: 
‘‘(36) the employer educational assistance pro-
gram credit determined under section 45R(a).’’. 
(c) 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 add-
ing at the end the following new item: 
‘‘Sec. 45R. Credit for employer educational assistance programs.’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenses relating to courses of 
instruction beginning after December 31, 2009. 
Æ 
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