I 
113TH CONGRESS 
1ST SESSION H. R. 1271 
To amend the Internal Revenue Code of 1986 to allow employers a credit 
against income tax as an incentive to partner with educational institu-
tions to provide skills training for students. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 19, 2013 
Mr. TAKANO 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 allow em-
ployers a credit against income tax as an incentive to 
partner with educational institutions to provide skills 
training for students. 
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 ‘‘Job Skills for Amer-
ica’s Students Act of 2013’’. 
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SEC. 2. CREDIT FOR EMPLOYERS WHICH PARTNER WITH 
EDUCATIONAL INSTITUTIONS TO PROVIDE 
SKILLS TRAINING FOR STUDENTS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business-related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45S. EMPLOYERS PARTNERING WITH EDUCATIONAL 
INSTITUTIONS TO PROVIDE SKILLS TRAINING 
FOR STUDENTS. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the employer partnering credit determined under this sec-
tion for any taxable year is an amount equal to $2,000 
for each student participating in a qualified partnering 
program with the employer. 
‘‘(b) MAXIMUM CREDIT.— 
‘‘(1) IN GENERAL.—The maximum credit deter-
mined under this section for the taxable year shall 
not exceed $10,000. 
‘‘(2) CONTROLLED GROUPS.—For purposes of 
paragraph (1), all persons treated as a single em-
ployer under subsection (b), (c), (m), or (o) of sec-
tion 414 shall be treated as a single employer. 
‘‘(c) QUALIFIED PARTNERING PROGRAM.—For pur-
poses of this section, the term ‘qualified partnering pro-
gram’ means— 
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‘‘(1) any Community College and Career Train-
ing Grant awarded under section 278 of the Trade 
Act of 1974 (19 U.S.C. 2372), 
‘‘(2) any grant awarded under section 414(c) of 
the American Competitiveness and Workforce Im-
provement Act of 1998 (29 U.S.C. 2916a), 
‘‘(3) any program under section 834 of the 
Higher Education Act of 1965 (20 U.S.C. 1161n– 
3) with alternating or parallel periods of academic 
study and of public or private employment, and 
‘‘(4) any other program which is approved by 
the Secretary of Education or the Secretary of 
Labor for purposes of this section. 
‘‘(d) CERTAIN RULES TO APPLY.—For purposes of 
this section, rules similar to the rules of subsections (c), 
(d), and (e) of section 52 shall apply.’’. 
(b) CREDIT TO BE PART OF GENERAL BUSINESS 
CREDIT.—Section 38(b) of the Internal Revenue Code of 
1986 is amended by striking ‘‘plus’’ at the end of para-
graph (35), by striking the period at the end of paragraph 
(36) and inserting ‘‘, plus’’, and by adding at the end the 
following new paragraph: 
‘‘(37) the employer partnering credit deter-
mined under section 45S.’’. 
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