I 
114TH CONGRESS 
1ST SESSION H. R. 3362 
To allow employers a credit against income tax as an incentive to partner 
with community colleges or other educational institutions to improve 
workforce development and job training for students. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 29, 2015 
Ms. KUSTER introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To allow employers a credit against income tax as an incen-
tive to partner with community colleges or other edu-
cational institutions to improve workforce development 
and job 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 ‘‘Workforce Develop-
ment Investment Act of 2015’’. 
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SEC. 2. CREDIT FOR EMPLOYERS WHICH PARTNER WITH 
COMMUNITY 
COLLEGES 
OR 
OTHER 
EDU-
CATIONAL 
INSTITUTIONS 
TO 
IMPROVE 
WORKFORCE DEVELOPMENT AND JOB TRAIN-
ING FOR STUDENTS. 
(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. EMPLOYERS PARTNERING WITH COMMUNITY 
COLLEGES OR OTHER EDUCATIONAL INSTI-
TUTIONS TO IMPROVE WORKFORCE DEVEL-
OPMENT AND JOB 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 community college or other institution of higher 
education engaged in a qualified partnership with the em-
ployer. 
‘‘(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-
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ployer under subsection (b), (c), (m), or (o) of sec-
tion 414 shall be treated as a single taxpayer. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) COMMUNITY COLLEGE.—The term ‘com-
munity college’ means an institution of higher edu-
cation that— 
‘‘(A) admits as a regular student an indi-
vidual who is beyond the age of compulsory 
school attendance in the State in which the in-
stitution is located and who has the ability to 
benefit from the training offered by the institu-
tion, and 
‘‘(B) offers a 2-year program in engineer-
ing, mathematics, or the physical or biological 
sciences designed to prepare a student to work 
as a technician or at the semiprofessional level 
in engineering, scientific, or other technological 
fields requiring the understanding and applica-
tion of basic engineering, scientific, or mathe-
matical principles of knowledge. 
‘‘(2) INSTITUTION OF HIGHER EDUCATION.— 
The term ‘institution of higher education’ has the 
meaning given such term in section 102 of the High-
er Education Act of 1965 (20 U.S.C. 1002). 
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‘‘(3) QUALIFIED
PARTNERSHIP.—Not later 
than six months after the date of the enactment of 
this section, the Secretary of Education, in consulta-
tion with the Secretary of Labor, shall define the 
term ‘qualified partnership’. Such term shall include 
a partnership through which— 
‘‘(A) an employer collaborates with an edu-
cational institution to help develop curriculum 
in order to improve workforce development and 
job training for students, 
‘‘(B) an employer helps provide instruction 
to students in the classroom, and 
‘‘(C) an employer provides internships, ap-
prenticeships, or other similar educational op-
portunities in the workplace for students. 
‘‘(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 such Code is amended by strik-
ing ‘‘plus’’ at the end of paragraph (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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(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45S. Employers partnering with community colleges or other educational 
institutions to improve workforce development and job training 
for students.’’. 
(d) 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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