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.— 
(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 25E the 
following new section: 
‘‘SEC. 25F. CONTRIBUTIONS TO WORKFORCE DEVELOP-
MENT AND APPRENTICESHIP TRAINING PRO-
GRAMS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an indi-
vidual, 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 an amount equal to the lesser of— 
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‘‘(A) 25 percent of the sum of the amounts 
described in paragraphs (1) and (2) of section 
26(a) for such taxable year, or 
‘‘(B) $150,000. 
‘‘(2) ALLOCATION OF VOLUME CAP.—The credit 
allowed under subsection (a) to any taxpayer for any 
taxable year shall not exceed the amount of the vol-
ume cap allocated by the Secretary to such taxpayer 
under subsection (f) with respect to qualified con-
tributions made by the taxpayer during the taxable 
year. 
‘‘(3) 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 taxpayer dur-
ing the taxable year. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) 
QUALIFIED
CONTRIBUTION.—The 
term 
‘qualified contribution’ means a charitable contribu-
tion (as defined by section 170(c)) to a workforce de-
velopment or apprenticeship training organization in 
the form of cash or marketable securities if such con-
tribution is designated by such organization to be 
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used only for the purpose of providing workforce de-
velopment or apprenticeship training programs. 
‘‘(2) WORKFORCE
DEVELOPMENT
OR
APPREN-
TICESHIP TRAINING ORGANIZATION.—The term ‘work-
force development or apprenticeship training organi-
zation’ means any organization which— 
‘‘(A) is described in section 501(c)(3), is ex-
empt 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 ‘workforce 
development or apprenticeship training program’ 
means a program to provide training services (within 
the meaning of section 134(c)(3) of the Workforce In-
novation 
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 section 
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shall not be taken into account as a charitable contribution 
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 limita-
tion imposed by section 26(a) for such taxable year 
reduced by the sum of the credits allowable under this 
subpart (other than this section, section 23, and sec-
tion 25D), such excess shall be carried to the suc-
ceeding taxable year and added to the credit allowable 
under subsection (a) for such taxable year. 
‘‘(2) LIMITATION.—No credit may be carried for-
ward under this subsection to any taxable year fol-
lowing the fifth taxable year after the taxable year in 
which the credit arose. For purposes of the preceding 
sentence, credits shall be treated as used on a first-in 
first-out basis. 
‘‘(f) VOLUME CAP.— 
‘‘(1) IN GENERAL.—The volume cap applicable 
under this section shall be $5,000,000,000 for each of 
calendar years 2025 through 2028, and zero for cal-
endar years thereafter. Such amount shall be allocated 
by the Secretary as provided in paragraph (2) to tax-
payers with respect to qualified contributions made 
by such taxpayers, except that 10 percent of such 
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amount shall be divided evenly among the States, and 
shall be available with respect to individuals residing 
in such States. 
‘‘(2) FIRST-COME, FIRST-SERVE.—For purposes 
of applying the volume cap under this section, such 
volume cap for any calendar year shall be allocated 
by the Secretary on a first-come, first-serve basis, as 
determined based on the time (during such calendar 
year) at which the taxpayer made the qualified con-
tribution with respect to which the allocation is made. 
The Secretary shall not make any allocation of vol-
ume cap for any calendar year after December 31 of 
such calendar year. 
‘‘(3) REAL-TIME INFORMATION.—For purposes of 
this section, the Secretary shall develop a system to 
track the amount of qualified contributions made dur-
ing the calendar year for which a credit may be 
claimed under this section, with such information to 
be updated in real time. 
‘‘(4) ANNUAL INCREASES.— 
‘‘(A) IN GENERAL.—In the case of the cal-
endar year after a high use calendar year, the 
dollar amount otherwise in effect under sub-
section (a) for such calendar year shall be equal 
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to 105 percent of the dollar amount in effect for 
such high use calendar year. 
‘‘(B) HIGH
USE
CALENDAR
YEAR.—For 
purposes of this subsection, the term ‘high use 
calendar year’ means any calendar year for 
which 90 percent or more of the volume cap in 
effect for such calendar year under subsection (a) 
is allocated to taxpayers. 
‘‘(C) PREVENTION
OF
DECREASES
IN
AN-
NUAL VOLUME CAP.—The volume cap in effect 
under subsection (a) for any calendar year shall 
not be less than the volume cap in effect under 
such subsection for the preceding calendar year. 
‘‘(D) PUBLICATION
OF
ANNUAL
VOLUME 
CAP.—The Secretary shall make publicly avail-
able the dollar amount of the volume cap in ef-
fect under subsection (a) for each calendar year. 
‘‘(5) STATES.—For purposes of this subsection, 
the term ‘State’ includes the District of Columbia.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 25(e)(1)(C) of such Code is 
amended by striking ‘‘and 25D’’ and inserting ‘‘, 
25D, and 25F’’. 
(B) The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such 
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