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, 2021.’’. 
(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 Rev-
enue 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 In-
ternal 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 unem-
ployment 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, 2015. 
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SEC. 3. EMPLOYER CREDIT FOR EMPLOYER-PROVIDED 
ADULT EDUCATION AND MANUFACTURING 
JOB TRAINING PROGRAMS. 
(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: 
‘‘SEC. 45S. CREDIT FOR EMPLOYER-PROVIDED ADULT EDU-
CATION AND MANUFACTURING JOB TRAIN-
ING 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 per-
cent of the aggregate qualified education and training ex-
penses paid or incurred for each employee during the tax-
able year. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) with respect to any employee for a taxable year 
shall not exceed $1,000. 
‘‘(c) QUALIFIED EDUCATION
AND TRAINING EX-
PENSES.—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 Employ-
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ment and Training Administration of the Department of 
Labor to individuals employed by the taxpayer in manu-
facturing positions (as determined by the Secretary of 
Labor). 
‘‘(d) SPECIAL RULES.— 
‘‘(1) DENIAL OF DOUBLE BENEFIT.—No deduc-
tion or credit shall be allowed under this chapter for 
the portion of the expenses that are taken into ac-
count in determining the credit under this section 
for the taxable year. 
‘‘(2) AGGREGATION.—For purposes of this sec-
tion, all persons treated as a single employer under 
subsection (a) or (b) of 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, 2021.’’. 
(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 
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end of paragraph (36) and inserting ‘‘, plus’’, and by add-
ing at the end the following new paragraph: 
‘‘(37) the education and training credit deter-
mined under section 45S(a).’’. 
(c) TECHNICAL AMENDMENT.—Section 6501(m) of 
the Internal Revenue Code of 1986 is amended by insert-
ing ‘‘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 add-
ing 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, 2015. 
SEC. 4. PRESIDENTIAL AWARD FOR BUSINESS LEADERSHIP 
IN PREPARING WORKERS FOR THE MANU-
FACTURING ECONOMY. 
(a) ESTABLISHMENT.—There is established the Pres-
idential Award for Business Leadership in Manufacturing 
Job Training (referred to in this section as the ‘‘Presi-
dential Manufacturing Job Training Award’’), which shall 
be awarded to companies and other organizations for ex-
traordinary efforts in assisting their employees and mem-
bers to develop or better the manufacturing skills and 
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training and increase the productivity of American manu-
facturing. 
(b) SELECTION AND PRESENTATION OF AWARD.— 
(1) SELECTION.—The President shall periodi-
cally award the Presidential Manufacturing Job 
Training Award to companies and other organiza-
tions described in subsection (a) after reviewing rec-
ommendations 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 cere-
mony. 
SEC. 5. BEST PRACTICES FOR MANUFACTURING JOB 
TRAINING. 
The Secretary of Labor shall, from time to time, col-
lect and disseminate best practices for manufacturing job 
training. 
Æ 
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