I 
114TH CONGRESS 
1ST SESSION H. R. 4157 
To amend the Internal Revenue Code of 1986 to provide tax incentives 
to meet the needs of the American manufacturing workforce, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 2, 2015 
Mr. CA´RDENAS introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Edu-
cation and the Workforce, for a period to be subsequently determined by 
the Speaker, in each case for consideration of such provisions as fall with-
in the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
tax incentives to meet the needs of the American manu-
facturing workforce, and for other purposes. 
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 ‘‘American Manufac-
turing Workforce Act of 2015’’. 
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SEC. 2. REFUNDABLE TAX CREDIT FOR UNEMPLOYED 
WORKERS OBTAINING MANUFACTURING JOB 
TRAINING. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to refundable credits) is amended by insert-
ing after section 36B the following new section: 
‘‘SEC. 36C. UNEMPLOYED WORKERS OBTAINING MANUFAC-
TURING JOB TRAINING. 
‘‘(a) IN GENERAL.—In the case of an eligible indi-
vidual, there shall be allowed as a credit against the tax 
imposed by this subtitle for the taxable year with respect 
to each eligible individual an amount equal to the eligible 
individual’s qualified training costs paid or incurred by the 
taxpayer during the taxable year. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) with respect to each eligible individual shall not 
exceed $1,000. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED TRAINING COSTS.—The term 
‘qualified training costs’ means expenses for tuition, 
fees, and course materials paid or incurred in quali-
fied manufacturing training. 
‘‘(2) QUALIFIED MANUFACTURING TRAINING.— 
The term ‘qualified manufacturing job training’ 
means training to develop or better the skills for a 
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manufacturing position in the manufacturing indus-
try, as determined by the Secretary of Labor. 
‘‘(3) ELIGIBLE INDIVIDUAL.—For purposes of 
this section, the term ‘eligible individual’ means an 
individual who— 
‘‘(A) is the taxpayer or the taxpayer’s 
spouse or dependent, 
‘‘(B) is certified by the State employment 
security agency established in accordance with 
the Act of June 6, 1933, as amended (29 
U.S.C. 49–49n), as having been in receipt of 
unemployment compensation under State or 
Federal law on any day within the 1-year period 
ending on the date qualified manufacturing job 
training begins, and 
‘‘(C) has resided for the 6-month period 
preceding the date on which qualified manufac-
turing job training begins in one of the 15 
States determined by the Secretary of Labor to 
be a State in which there are the greatest num-
ber of job opportunities in the manufacturing 
industry. 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No credit shall 
be allowed under this section for any expense for which 
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