Title: Investing in Tomorrow’s Workforce Act of 2019
Policy area: Taxation

Summary:
Investing in Tomorrow's Workforce Act of 2019
This bill allows a business-related tax credit for employers who increase spending on worker training programs compared to their average training expenses for the three previous years.
The tax credit is equal to the sum of (1) 40% of the increase for high-demand occupation training expenses, and (2) 20% of the increase for low-demand occupation training expenses. The expenses must be for full-time employees whose compensation does not exceed $82,000 for the year.
A "high-demand occupation training expense" is designed to lead to employment in an occupation that is expected to experience not fewer than 20% occupational openings over a specified 10-year period. A "low-demand occupation training expense" is designed to lead to employment in any other occupation.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 654 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 654

To amend the Internal Revenue Code of 1986 to provide employers with a 
          credit against tax for increasing employee training.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 17, 2019

Mr. Brown of Maryland (for himself, Mr. Cisneros, Ms. Jackson Lee, and 
  Ms. Wild) 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 provide employers with a 
          credit against tax for increasing employee training.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Investing in Tomorrow's Workforce 
Act of 2019''.

SEC. 2. TAX CREDIT FOR INCREASING WORKER TRAINING.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 45T. CREDIT FOR INCREASING WORKER TRAINING.

    ``(a) In General.--For purposes of section 38, the worker training 
credit determined under this section for a taxable year is an amount 
equal to the sum of--
            ``(1) 40 percent of the excess (if any) of--
                    ``(A) the high-demand occupation training expenses 
                for such taxable year, over
                    ``(B) the average of the high-demand occupation 
                training expenses for the 3 taxable years preceding 
                such taxable year, plus
            ``(2) 20 percent of the excess (if any) of--
                    ``(A) the low-demand occupation training expenses 
                for such taxable year, over
                    ``(B) the average of the low-demand occupation 
                training expenses for the 3 taxable years preceding 
                such taxable year.
    ``(b) Definitions.--For purposes of this section--
            ``(1) High-demand occupation training expense.--The term 
        `high-demand occupation training expense' means, for a taxable 
        year, any qualified training expense for programming required 
        for, or designed to lead to employment in, an occupation that 
        the Secretary of Labor has determined is expected to experience 
        not fewer than 20 percent occupational openings for the 10-year 
        period beginning with calendar year beginning in such taxable 
        year.
            ``(2) Low-demand occupation training expense.--The term 
        `low-demand occupation training expense' means any qualified 
        training expense for programming required for, or designed to 
        lead to employment in, an occupation other than an occupation 
        described in paragraph (1).
            ``(3) Qualified training expense.--
                    ``(A) In general.--The term `qualified training 
                expense' means amounts paid or incurred by an employer 
                for a qualified training program for non-highly 
                compensated employees.
                    ``(B) Exclusion.--The term `qualified training 
                expense' shall not include any amounts paid for meals, 
                lodging, transportation, or other services.
            ``(4) Qualified training program.--
                    ``(A) In general.--The term `qualified training 
                program' means any of the following:
                            ``(i) An apprenticeship program registered 
                        under section 1 of the Act of August 16, 1937 
                        (commonly known as the `National Apprenticeship 
                        Act'; 29 U.S.C. 50 et seq.).
                            ``(ii) A program to obtain a recognized 
                        postsecondary credential (as such term is 
                        defined in section 3(52) of the Workforce 
                        Innovation and Opportunity Act).
                            ``(iii) A program eligible to receive funds 
                        under the Carl D. Perkins Career and Technical 
                        Education Act of 2006.
                            ``(iv) Any other program designated by the 
                        Secretary of Labor or the Secretary of 
                        Education for purposes of this section.
            ``(5) Non-highly compensated employee.--The term `non-
        highly compensated employee' means, with respect to a taxable 
        year, an employee--
                    ``(A) who is a full-time employee (as such term in 
                defined in section 4980H(c)(4)), and
                    ``(B) whose compensation does not exceed $82,000 
                for such taxable year.''.
    (b) Credit To Be Part of General Business Credit.--Section 38(b) of 
such Code is amended by striking ``plus'' at the end of paragraph (31), 
by striking the period at the end of paragraph (32) and inserting ``, 
plus'', and by adding at the end the following new paragraph:
            ``(33) the worker training credit determined under section 
        45T.''.
    (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 following new item:

``Sec. 45T. Credit for increasing worker training.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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