I 
118TH CONGRESS 
2D SESSION 
H. R. 9461 
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 6, 2024 
Mr. SMUCKER 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 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 in-
dividual, 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— 
‘‘(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-
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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 tax-
payer during 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 
development or apprenticeship training organization 
in the form of cash or marketable securities if such 
contribution is designated by such organization to be 
used only for the purpose of providing workforce de-
velopment or apprenticeship 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 
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‘‘(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 
(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, section 
23, and section 25D), such excess shall be carried to 
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the succeeding taxable year and added to the credit 
allowable under subsection (a) for such taxable 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. 
‘‘(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 
calendar years thereafter. Such amount shall be allo-
cated by the Secretary as provided in paragraph (2) 
to taxpayers with respect to qualified contributions 
made by such taxpayers, except that 10 percent of 
such amount shall be divided evenly among the 
States, and shall be available with respect to individ-
uals 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-
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tribution with respect to which the allocation is 
made. The Secretary shall not make any allocation 
of volume 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 
during 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 
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 
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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 
Code is amended by inserting after the item re-
lating to section 25E the following new item: 
‘‘Sec. 25F. Contributions to workforce development and apprenticeship training 
programs.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this subsection shall apply to taxable years ending after 
December 31, 2024. 
Æ 
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