I 
119TH CONGRESS 
1ST SESSION H. R. 5493 
To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for charitable donations to nonprofit organizations providing work-
force training. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 18, 2025 
Mr. SMUCKER (for himself, Mr. SMITH of Nebraska, Mr. KELLY of Pennsyl-
vania, and Mr. MILLER of Ohio) 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 a 
credit against tax for charitable donations to nonprofit 
organizations providing workforce 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 ‘‘USA Workforce Invest-
ment Act’’. 
SEC. 2. TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS 
TO WORKFORCE DEVELOPMENT OR APPREN-
TICESHIP TRAINING PROGRAMS. 
(a) ALLOWANCE OF CREDIT.— 
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(1) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code 
of 1986 is amended by inserting after section 25F 
the following new section: 
‘‘SEC. 25G. CONTRIBUTIONS TO WORKFORCE DEVELOP-
MENT AND APPRENTICESHIP TRAINING PRO-
GRAMS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual who is a citizen or resident of the United States 
(within the meaning of section 7701(a)(9)), there shall be 
allowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to the aggregate 
amount of qualified contributions made by the taxpayer 
during the year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) IN GENERAL.—The credit allowed under 
subsection (a) to any taxpayer for any taxable year 
shall not exceed $1,700. 
‘‘(2) REDUCTION BASED ON STATE CREDIT.— 
The amount allowed as a credit under subsection (a) 
for a taxable year shall be reduced by the amount 
allowed as a credit on any State tax return of the 
taxpayer for qualified contributions made by the tax-
payer during the taxable year. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
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‘‘(1) QUALIFIED
CONTRIBUTION.—The term 
‘qualified contribution’ means a charitable contribu-
tion (as defined by section 170(c)) to a workforce 
development or apprenticeship training organization 
in the form of cash if such contribution is designated 
by such organization to be used only for the purpose 
of providing workforce development or apprentice-
ship training programs. 
‘‘(2) WORKFORCE DEVELOPMENT OR APPREN-
TICESHIP
TRAINING
ORGANIZATION.—The 
term 
‘workforce development or apprenticeship training 
organization’ means any organization which— 
‘‘(A) is described in section 501(c)(3), is 
exempt from tax under section 501(a), and is 
not a private foundation, and 
‘‘(B) is included on a list of providers pre-
pared under subsection (d) of section 122 of the 
Workforce Innovation and Opportunity Act (29 
U.S.C. 3152) by reason of having been deter-
mined to be eligible to offer a program under 
such section. 
‘‘(3) WORKFORCE DEVELOPMENT OR APPREN-
TICESHIP
TRAINING
PROGRAM.—The term ‘work-
force development or apprenticeship training pro-
gram’ means a program to provide training services 
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(within the meaning of section 134(c)(3) of the 
Workforce Innovation and Opportunity Act (29 
U.S.C. 3174(c)(3))). 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—Any qualified 
contribution for which a credit is allowed under this sec-
tion shall not be taken into account as a charitable con-
tribution for purposes of section 170. 
‘‘(e) CARRYFORWARD OF UNUSED CREDIT.— 
‘‘(1) IN
GENERAL.—If the credit allowable 
under subsection (a) for any taxable year exceeds 
the limitation imposed by section 26(a) for such tax-
able year reduced by the sum of the credits allowable 
under this subpart (other than this section and sec-
tions 23, 25D, and 25E), such excess shall be car-
ried to the succeeding taxable year and added to the 
credit allowable under subsection (a) for such tax-
able year. 
‘‘(2) LIMITATION.—No credit may be carried 
forward under this subsection to any taxable year 
following the fifth taxable year after the taxable year 
in which the credit arose. For purposes of the pre-
ceding sentence, credits shall be treated as used on 
a first-in first-out basis.’’. 
(2) CONFORMING AMENDMENTS.— 
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(A) Section 25(e)(1)(C) of such Code is 
amended by striking ‘‘and 25F’’ and inserting 
‘‘25F, and 25G’’. 
(B) The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such 
Code is amended by inserting after the item re-
lating to section 25E the following new item: 
‘‘Sec. 25G. Contributions to workforce development and apprenticeship training 
programs.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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