I 
115TH CONGRESS 
2D SESSION 
H. R. 6694 
To amend the Internal Revenue Code of 1986 to provide employers with 
a credit against tax for increasing employee training. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 31, 2018 
Mr. BROWN of Maryland (for himself and Ms. JACKSON LEE) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
employers with a credit against tax for increasing em-
ployee training. 
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 ‘‘Investing in Tomor-
row’s Workforce Act of 2018’’. 
SEC. 2. TAX CREDIT FOR INCREASING WORKER TRAINING. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
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‘‘SEC. 45T. CREDIT FOR INCREASING WORKER TRAINING. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
worker training credit determined under this section for 
a taxable year is an amount equal to the sum of— 
‘‘(1) 40 percent of the excess (if any) of— 
‘‘(A) the high-demand occupation training 
expenses for such taxable year, over 
‘‘(B) the average of the high-demand occu-
pation training expenses for the 3 taxable years 
preceding such taxable year, plus 
‘‘(2) 20 percent of the excess (if any) of— 
‘‘(A) the low-demand occupation training 
expenses for such taxable year, over 
‘‘(B) the average of the low-demand occu-
pation training expenses for the 3 taxable years 
preceding such taxable year. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) HIGH-DEMAND OCCUPATION TRAINING EX-
PENSE.—The term ‘high-demand occupation train-
ing expense’ means, for a taxable year, any qualified 
training expense for programming required for, or 
designed to lead to employment in, an occupation 
that the Secretary of Labor has determined is ex-
pected to experience not fewer than 20 percent occu-
pational openings for the 10-year period beginning 
with calendar year beginning in such taxable year. 
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‘‘(2) LOW-DEMAND OCCUPATION TRAINING EX-
PENSE.—The term ‘low-demand occupation training 
expense’ means any qualified training expense for 
programming required for, or designed to lead to 
employment in, an occupation other than an occupa-
tion described in paragraph (1). 
‘‘(3) QUALIFIED TRAINING EXPENSE.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
training expense’ means amounts paid or in-
curred by an employer for a qualified training 
program for non-highly compensated employee. 
‘‘(B) EXCLUSION.—The term ‘qualified 
training expense’ shall not include any amounts 
paid for meals, lodging, transportation, or other 
services. 
‘‘(4) QUALIFIED TRAINING PROGRAM.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
training program’ means any of the following: 
‘‘(i) An apprenticeship program reg-
istered under section 1 of the Act of Au-
gust 16, 1937 (commonly known as the 
‘National Apprenticeship Act’; 29 U.S.C. 
50 et seq.). 
‘‘(ii) A program to obtain a recog-
nized postsecondary credential (as such 
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term is defined in section 3(52) of the 
Workforce Innovation and Opportunity). 
‘‘(iii) A program eligible to receive 
funds under the Carl D. Perkins Career 
and Technical Education Act of 2006. 
‘‘(iv) Any other program designated 
by the Secretary of Labor or the Secretary 
of Education for purposes of this section. 
‘‘(5) NON-HIGHLY COMPENSATED EMPLOYEE.— 
The term ‘non-highly compensated employee’ means, 
with respect to a taxable year, an employee— 
‘‘(A) who is a full-time employee (as such 
term in defined in section 4980H(c)(4)), and 
‘‘(B) whose compensation does not exceed 
$82,000 for such taxable year.’’. 
(b) CREDIT TO BE PART OF GENERAL BUSINESS 
CREDIT.—Section 38(b) of such Code is amended by strik-
ing ‘‘plus’’ at the end of paragraph (36), by striking the 
period at the end of paragraph (37) and inserting ‘‘, plus’’, 
and by adding at the end the following new paragraph: 
‘‘(38) the worker training credit determined 
under section 45T.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
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of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45T. Credit for increasing worker training.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of enactment of this Act. 
Æ 
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