In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Safe Roads for America Act of 
2011''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) An individual who is 65 years of age needs 4 times the 
        amount of light to see at night as compared to an individual 
        who is 25 years of age.
            (2) The AAA Foundation for Traffic Safety projects that by 
        2030 1 in every 4 drivers will be 65 years of age or older.
            (3) Increasing the retroreflectivity and size of traffic 
        signs provides added decision time for older drivers.
            (4) Increasing the retroreflectivity and size of traffic 
        signs also provides for faster response time by emergency 
        medical technicians and police and fire personnel by increasing 
        their ability to read and understand signs and reduce travel 
        time to a site.
            (5) More than 50 percent of traffic accidents resulting in 
        fatalities occur at night, and increased retroreflectivity of 
        traffic signs addresses this issue.
            (6) In 2007, the following deadlines were established in 
        the Manual on Uniform Traffic Control Devices in response to a 
        statutory requirement from Congress:
                    (A) By January 22, 2012, roadway owners must adopt 
                a plan to ensure that their signs meet minimum levels 
                of retroreflectivity.
                    (B) By January 22, 2015, regulatory and warning 
                signs and post-mounted signs must meet minimum levels 
                of retroreflectivity.
                    (C) By January 22, 2018, overhead and street name 
                signs must meet minimum levels of retroreflectivity.
            (7) The Federal Highway Administration has estimated that 
        the cost for making these retroreflectivity improvements for 
        signage throughout the United States is $37,000,000 over a 10-
        year period.
            (8) At no point must a roadway owner replace a sign that 
        meets the minimum levels of retroreflectivity.
            (9) The United States is currently experiencing the worst 
        economic conditions since the Great Depression.
            (10) As a result, local governments across the United 
        States are experiencing one of the most economically 
        challenging times in history, with available revenues unable to 
        match the costs of services demanded by the public.
            (11) To compensate for depressed revenue collections during 
        the economic downturn, counties and cities are adopting severe 
        cost-cutting measures, such as laying off and furloughing 
        employees (including public safety personnel), cancelling or 
        postponing planned capital improvements, deferring necessary 
        maintenance, cutting equipment inventories, and in some cases 
        declaring bankruptcy.
            (12) The costs of employee benefits continue to rise and 
        local governments have to devote more resources to keep up with 
        inflation.
            (13) States are passing along the costs of services to 
        local governments as a method to balance their budgets.
            (14) The outlook for recovery appears to be at least 5 
        years away given that, even when the economy recovers, local 
        governments experience a delay in increased tax collections due 
        to the nature of property tax collections.

SEC. 3. RETROREFLECTIVITY LEVEL STANDARDS APPLICABLE TO TRAFFIC SIGNS.

    (a) In General.--The Secretary of Transportation shall modify the 
target compliance dates for minimum retroreflectivity level standards 
set forth in section 2A.08 of the Manual on Uniform Traffic Control 
Devices for Streets and Highways, 2009 Edition (incorporated by 
reference in subpart F of part 655 of title 23, Code of Federal 
Regulations) so that the following target compliance dates apply:
            (1) A target compliance date of January 22, 2012, for 
        implementation and continued use of an assessment or management 
        method that is designed to maintain traffic sign 
        retroreflectivity at or above the established minimum levels.
            (2) A target compliance date of January 22, 2018, for 
        replacement of regulatory, warning, and post-mounted guide 
        (except street name) signs that are identified using the 
        assessment or management method as failing to meet the 
        established minimum levels.
            (3) A target compliance date of January 22, 2021, for 
        replacement of street name signs and overhead guide signs that 
        are identified using the assessment or management method as 
        failing to meet the established minimum levels.
    (b) Effect on Proposed Regulations.--The Secretary shall revise the 
notice of proposed amendments published in the Federal Register on 
August 31, 2011 (76 Fed. Reg. 54156), to incorporate the target 
compliance dates specified in subsection (a).
    (c) Funding.--The Secretary may use funds available to the 
Secretary to carry out this section notwithstanding any funding 
limitation enacted before the date of enactment of this Act.

SEC. 4. HIGHWAY SAFETY IMPROVEMENT PROGRAM.

    (a) Highway Signs and Pavement Markings.--Section 148(a)(3)(B)(xi) 
of title 23, United States Code, is amended to read as follows:
                            ``(xi) Installation, replacement, and 
                        upgrade of highway signs and pavement markings, 
                        including any upgrade of materials and the 
                        implementation of any assessment or management 
                        method designed to meet a State-established 
                        performance standard, Federal regulation, or 
                        requirement contained in the Manual on Uniform 
                        Traffic Control Devices relating to minimum 
                        levels of retroreflectivity.''.
    (b) Maintaining Minimum Levels of Retroreflectivity.--
            (1) Definition.--Section 148(a) of such title is amended by 
        adding at the end the following:
            ``(7) Project to maintain minimum levels of 
        retroreflectivity.--The term `project to maintain minimum 
        levels of retroreflectivity' means a project undertaken 
        pursuant to the Manual on Uniform Traffic Control Devices 
        requiring public agencies to use an assessment or management 
        method that is designed to maintain highway sign or pavement 
        marking retroreflectivity at or above prescribed minimum 
        levels.''.
            (2) Eligible projects.--Section 148(d)(1) of such title is 
        amended--
                    (A) by striking ``or'' at the end of subparagraph 
                (A);
                    (B) by redesignating subparagraph (B) as 
                subparagraph (C); and
                    (C) by inserting after subparagraph (A) the 
                following:
                    ``(B) any project to maintain minimum levels of 
                retroreflectivity on a public road, whether or not such 
                project is included in the State strategic highway 
                safety plan; or''.
            (3) Increased federal share.--The first sentence of section 
        120(c)(1) of such title is amended by inserting ``maintaining 
        minimum levels of retroreflectivity of highway signs or 
        pavement markings,'' after ``signalization,''.
    (c) Standards for Projects To Upgrade Highway Signs and Pavement 
Markings.--Section 148 of such title is amended by adding at the end 
the following:
    ``(i) Standards for Projects To Upgrade Highway Signs and Pavement 
Markings.--The Secretary shall issue standards for the use of funds 
apportioned to a State under section 104(b)(5) for highway safety 
improvement projects to upgrade highway signs and pavement markings in 
order to meet or exceed minimum maintained levels of retroreflectivity. 
Such standards shall ensure that the projects are carried out so as to 
meet defined criteria, consistent with other safety upgrades, using a 
systematic approach. Such standards shall permit the use of the funds 
for an initial upgrade of highway signs and pavement markings in the 
State, but shall prohibit the funds from being used for maintenance 
activities.''.
[EX A]: Safe Roads for America Act of 2011 - Requires the Secretary of Transportation to modify the target compliance dates for the following minimum retroreflectivity level standards: (1) implementation and continued use of an assessment or management method that is designed to maintain traffic sign retroreflectivity at or above the established minimum levels; (2) replacement of regulatory, warning, and post-mounted guide (except street name) signs identified using the assessment or management method as failing to meet the established minimum levels; and (3) replacement of street name signs and overhead guide signs that are identified using the assessment or management method as failing to meet the established minimum levels.

 Requires the Secretary to revise the notice of proposed amendments published in the Federal Register on August 31, 2011, to incorporate the new target compliance dates.

Includes measures designed to meet a state-established performance standard, federal regulation, or requirement contained in the Manual on Uniform Traffic Control Devices relating to minimum levels of retroreflectivity as projects for purposes of the highway safety improvement program.

Allows a maximum 100% federal share of the costs of construction related to maintaining minimum levels of retroreflectivity of highway signs or pavement markings.

Directs the Secretary to issue standards for the use of funds apportioned to a state for highway safety improvement projects to upgrade highway signs and pavement markings in order to meet or exceed minimum maintained levels of retroreflectivity. Requires such standards to prohibit fund use for maintenance activities.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Medical Devices Technical 
Corrections Act''.

SEC. 2. TECHNICAL CORRECTIONS REGARDING PUBLIC LAW 107-250.

    (a) Title I; Fees Relating to Medical Devices.--Part 3 of 
subchapter C of chapter VII of the Federal Food, Drug, and Cosmetic Act 
(21 U.S.C. 379i et seq.), as added by section 102 of Public Law 107-250 
(116 Stat. 1589), is amended--
        (1) in section 737--
            (A) in paragraph (4)(B), by striking ``and for which 
        clinical data are generally necessary to provide a reasonable 
        assurance of safety and effectiveness'' and inserting ``and for 
        which substantial clinical data are necessary to provide a 
        reasonable assurance of safety and effectiveness'';
            (B) in paragraph (4)(D), by striking ``manufacturing,'';
            (C) in paragraph (5)(J), by striking ``a premarket 
        application'' and all that follows and inserting ``a premarket 
        application or premarket report under section 515 or a 
        premarket application under section 351 of the Public Health 
        Service Act.''; and
            (D) in paragraph (8), by striking ``The term `affiliate' 
        means a business entity that has a relationship with a second 
        business entity'' and inserting ``The term `affiliate' means a 
        business entity that has a relationship with a second business 
        entity (whether domestic or international)''; and
        (2) in section 738--
            (A) in subsection (a)(1)--
                (i) in subparagraph (A)--

                    (I) in the matter preceding clause (i) by striking 
                ``subsection (d),'' and inserting ``subsections (d) and 
                (e),'';
                    (II) in clause (iv), by striking ``clause (i),'' 
                and all that follows and inserting ``clause (i).''; and
                    (III) in clause (vii), by striking ``clause (i),'' 
                and all that follows and inserting ``clause (i), 
                subject to any adjustment under subsection 
                (e)(2)(C)(ii).''; and

                (ii) in subparagraph (D), in each of clauses (i) and 
            (ii), by striking ``application'' and inserting 
            ``application, report,'';
            (B) in subsection (d)(2)(B), beginning in the second 
        sentence, by striking ``firms. which show'' and inserting 
        ``firms, which show'';
            (C) in subsection (e)--
                (i) in paragraph (1), by striking ``Where'' and 
            inserting ``For fiscal year 2004 and each subsequent fiscal 
            year, where''; and
                (ii) in paragraph (2)--

                    (I) in subparagraph (B), beginning in the second 
                sentence, by striking ``firms. which show'' and 
                inserting ``firms, which show''; and
                    (II) in subparagraph (C)(i), by striking ``Where'' 
                and inserting ``For fiscal year 2004 and each 
                subsequent fiscal year, where'';

            (D) in subsection (f), by striking ``for filing''; and
            (E) in subsection (h)(2)(B)--
                (i) in clause (ii), by redesignating subclauses (I) and 
            (II) as items (aa) and (bb), respectively;
                (ii) by redesignating clauses (i) and (ii) as 
            subclauses (I) and (II), respectively;
                (iii) by striking ``The Secretary'' and inserting the 
            following:
                ``(i) In general.--The Secretary''; and
                (iv) by adding at the end the following:
                ``(ii) More than 5 percent.--To the extent such costs 
            are more than 5 percent below the specified level in 
            subparagraph (A)(ii), fees may not be collected under this 
            section for that fiscal year.''.
    (b) Title II; Amendments Regarding Regulation of Medical Devices.--
        (1) Inspections by accredited persons.--Section 704(g) of the 
    Federal Food, Drug, and Cosmetic Act (21 U.S.C. 374(g)), as added 
    by section 201 of Public Law 107-250 (116 Stat. 1602), is amended--
            (A) in paragraph (1), in the first sentence, by striking 
        ``conducting inspections'' and all that follows and inserting 
        ``conducting inspections of establishments that manufacture, 
        prepare, propagate, compound, or process class II or class III 
        devices, which inspections are required under section 510(h) or 
        are inspections of such establishments required to register 
        under section 510(i).'';
            (B) in paragraph (5)(B), in the first sentence, by striking 
        ``or poses'' and all that follows through the period and 
        inserting ``poses a threat to public health, fails to act in a 
        manner that is consistent with the purposes of this subsection, 
        or where the Secretary determines that there is a financial 
        conflict of interest in the relationship between the accredited 
        person and the owner or operator of a device establishment that 
        the accredited person has inspected under this subsection.'';
            (C) in paragraph (6)(A)--
                (i) in clause (i), by striking ``of the establishment 
            pursuant to subsection (h) or (i) of section 510'' and 
            inserting ``described in paragraph (1)'';
                (ii) in clause (ii)--

                    (I) in the matter preceding subclause (I)--

                        (aa) by striking ``each inspection'' and 
                    inserting ``inspections''; and
                        (bb) by inserting ``during a 2-year period'' 
                    after ``person''; and

                    (II) in subclause (I), by striking ``such a 
                person'' and inserting ``an accredited person'';

                (iii) in clause (iii)--

                    (I) in the matter preceding subclause (I), by 
                striking ``and the following additional conditions are 
                met:'' and inserting ``and 1 or both of the following 
                additional conditions are met:'';
                    (II) in subclause (I), by striking ``accredited'' 
                and all that follows through the period and inserting 
                ``(accredited under paragraph (2) and identified under 
                clause (ii)(II)) as a person authorized to conduct such 
                inspections of device establishments.''; and
                    (III) in subclause (II), by inserting ``or by a 
                person accredited under paragraph (2)'' after ``by the 
                Secretary'';

                (iv) in clause (iv)(I)--

                    (I) in the first sentence--

                        (aa) by striking ``the two immediately 
                    preceding inspections of the establishment'' and 
                    inserting ``inspections of the establishment during 
                    the previous 4 years''; and
                        (bb) by inserting ``section'' after ``pursuant 
                    to'';

                    (II) in the third sentence--

                        (aa) by striking ``the petition states a 
                    commercial reason for the waiver;''; and
                        (bb) by inserting ``not'' after ``the Secretary 
                    has not determined that the public health would''; 
                    and

                    (III) in the fourth sentence, by striking ``granted 
                until'' and inserting ``granted or deemed to be granted 
                until''; and

                (v) in clause (iv)(II)--

                    (I) by inserting ``of a device establishment 
                required to register'' after ``to be conducted''; and
                    (II) by inserting ``section'' after ``pursuant 
                to'';

            (D) in paragraph (6)(B)(iii)--
                (i) in the first sentence, by striking ``, and data 
            otherwise describing whether the establishment has 
            consistently been in compliance with sections 501 and 502 
            and other'' and inserting ``and with other''; and
                (ii) in the second sentence--

                    (I) by striking ``inspections'' and inserting 
                ``inspectional findings''; and
                    (II) by inserting ``relevant'' after ``together 
                with all other'';

            (E) in paragraph (6)(B)(iv)--
                (i) by inserting ``(I)'' after ``(iv)''; and
                (ii) by adding at the end the following:
    ``(II) If, during the two-year period following clearance under 
subparagraph (A), the Secretary determines that the device 
establishment is substantially not in compliance with this Act, the 
Secretary may, after notice and a written response, notify the 
establishment that the eligibility of the establishment for the 
inspections by accredited persons has been suspended.'';
            (F) in paragraph (6)(C)(ii), by striking ``in accordance 
        with section 510(h), or has not during such period been 
        inspected pursuant to section 510(i), as applicable'';
            (G) in paragraph (10)(B)(iii), by striking ``a reporting'' 
        and inserting ``a report''; and
            (H) in paragraph (12)--
                (i) by striking subparagraph (A) and inserting the 
            following:
        ``(A) the number of inspections conducted by accredited persons 
    pursuant to this subsection and the number of inspections conducted 
    by Federal employees pursuant to section 510(h) and of device 
    establishments required to register under section 510(i);''; and
                (ii) in subparagraph (E), by striking ``obtained by the 
            Secretary'' and all that follows and inserting ``obtained 
            by the Secretary pursuant to inspections conducted by 
            Federal employees;''.
        (2) Other corrections.--
            (A) Prohibited acts.--Section 301(gg) of the Federal Food, 
        Drug, and Cosmetic Act (21 U.S.C. 331(gg)), as amended by 
        section 201(d) of Public Law 107-250 (116 Stat. 1609), is 
        amended to read as follows:
    ``(gg) The knowing failure to comply with paragraph (7)(E) of 
section 704(g); the knowing inclusion by a person accredited under 
paragraph (2) of such section of false information in an inspection 
report under paragraph (7)(A) of such section; or the knowing failure 
of such a person to include material facts in such a report.''.
            (B) Electronic labeling.--Section 502(f) of the Federal 
        Food, Drug, and Cosmetic Act (21 U.S.C. 352(f)), as amended by 
        section 206 of Public Law 107-250 (116 Stat. 1613), is amended, 
        in the last sentence--
                (i) by inserting ``or by a health care professional and 
            required labeling for in vitro diagnostic devices intended 
            for use by health care professionals or in blood 
            establishments'' after ``in health care facilities'';
                (ii) by inserting a comma after ``means'';
                (iii) by striking ``requirements of law and, that'' and 
            inserting ``requirements of law, and that'';
                (iv) by striking ``the manufacturer affords health care 
            facilities the opportunity'' and inserting ``the 
            manufacturer affords such users the opportunity''; and
                (v) by striking ``the health care facility''.
    (c) Title III; Additional Amendments.--
        (1) Effective date.--Section 301(b) of Public Law 107-250 (116 
    Stat. 1616), is amended by striking ``18 months'' and inserting 
    ``36 months''.
        (2) Premarket notification.--Section 510(o) of the Federal 
    Food, Drug, and Cosmetic Act (21 U.S.C. 360(o)), as added by 
    section 302(b) of Public Law 107-250 (116 Stat. 1616), is amended--
            (A) in paragraph (1)(B), by striking ``, adulterated'' and 
        inserting ``or adulterated''; and
            (B) in paragraph (2)--
                (i) in subparagraph (B), by striking ``, adulterated'' 
            and inserting ``or adulterated''; and
                (ii) in subparagraph (E), by striking ``semicritical'' 
            and inserting ``semi-critical''.
    (d) Miscellaneous Corrections.--
        (1) Certain amendments to section 515.--
            (A) In general.--
                (i) Technical correction.--Section 515(c) of the 
            Federal Food, Drug, and Cosmetic Act (21 U.S.C. 360e(c)), 
            as amended by sections 209 and 302(c)(2)(A) of Public Law 
            107-250 (116 Stat. 1613, 1618), is amended by redesignating 
            paragraph (3) (as added by section 209 of such Public Law) 
            as paragraph (4).
                (ii) Modular review.--Section 515(c)(4)(B) of the 
            Federal Food, Drug, and Cosmetic Act (21 U.S.C. 
            360e(c)(4)(B)) is amended by striking ``unless an issue of 
            safety'' and inserting ``unless a significant issue of 
            safety''.
            (B) Conforming amendment.--Section 210 of Public Law 107-
        250 (116 Stat. 1614) is amended by striking
        ``, as amended'' and all that follows through ``by adding'' and 
        inserting ``is amended in paragraph (3), as redesignated by 
        section 302(c)(2)(A) of this Act, by adding''.
        (2) Certain amendments to section 738.--
            (A) In general.--Section 738(a) of the Federal Food, Drug, 
        and Cosmetic Act (21 U.S.C. 379j(a)), as amended by subsection 
        (a), is amended--
                (i) in the matter preceding paragraph (1)--

                    (I) by striking ``(a) Types of Fees.--Beginning 
                on'' and inserting the following:

    ``(a) Types of Fees.--
        ``(1) In general.--Beginning on''; and

                    (II) by striking ``this section as follows:'' and 
                inserting ``this section.''; and

                (ii) by striking ``(1) Premarket application,'' and 
            inserting the following: ``(2) Premarket application,''.
            (B) Conforming amendments.--Section 738 of the Federal 
        Food, Drug, and Cosmetic Act (21 U.S.C. 379j), as amended by 
        subparagraph (A), is amended--
                (i) in subsection (d)(1), in the last sentence, by 
            striking ``subsection (a)(1)(A)'' and inserting 
            ``subsection (a)(2)(A)'';
                (ii) in subsection (e)(1), by striking ``subsection 
            (a)(1)(A)(vii)'' and inserting ``subsection 
            (a)(2)(A)(vii)'';
                (iii) in subsection (e)(2)(C)--

                    (I) in each of clauses (i) and (ii), by striking 
                ``subsection (a)(1)(A)(vii)'' and inserting 
                ``subsection (a)(2)(A)(vii)''; and
                    (II) in clause (ii), by striking ``subsection 
                (a)(1)(A)(i)'' and inserting ``subsection 
                (a)(2)(A)(i)''; and

                (iv) in subsection (j), by striking ``subsection 
            (a)(1)(D),'' and inserting ``subsection (a)(2)(D),''.
            (C) Additional conforming amendment.--Section 102(b)(1) of 
        Public Law 107-250 (116 Stat. 1600) is amended, in the matter 
        preceding subparagraph (A), by striking ``section 
        738(a)(1)(A)(ii)'' and inserting ``section 738(a)(2)(A)(ii)''.
        (3) Public law 107-250.--Public Law 107-250 is amended--
            (A) in section 102(a) (116 Stat. 1589), by striking ``(21 
        U.S.C. 379F et seq.)'' and inserting ``(21 U.S.C. 379f et 
        seq.)'';
            (B) in section 102(b) (116 Stat. 1600)--
                (i) by striking paragraph (2);
                (ii) in paragraph (1), by redesignating subparagraphs 
            (A) and (B) as paragraphs (1) and (2), respectively; and
                (iii) by striking:
    ``(b) Fee Exemption for Certain Entities Submitting Premarket 
Reports.--
        ``(1) In general.--A person submitting a premarket report'' and 
    inserting:
    ``(b) Fee Exemption for Certain Entities Submitting Premarket 
Reports.--A person submitting a premarket report''; and
            (C) in section 212(b)(2) (116 Stat. 1614), by striking ``, 
        such as phase IV trials,''.
SEC. 3. REPORT ON BARRIERS TO AVAILABILITY OF DEVICES INTENDED FOR 
CHILDREN.
    Not later than 180 days after the date of enactment of this Act, 
the Secretary of Health and Human Services shall submit to the 
Committee on Health, Education, Labor, and Pensions of the Senate and 
the Committee on Energy and Commerce of the House of Representatives a 
report on the barriers to the availability of devices intended for the 
treatment or diagnosis of diseases and conditions that affect children. 
The report shall include any recommendations of the Secretary of Health 
and Human Services for changes to existing statutory authority, 
regulations, or agency policy or practice to encourage the invention 
and development of such devices.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.
[EX A]: Medical Devices Technical Corrections Act - Amends the Federal Food, Drug, and Cosmetic Act (as amended by the Medical Device User Fee and Modernization Act of 2002) to revise provisions concerning medical devices user fees.

Prohibits the Secretary of Health and Human Services from collecting fees to defray costs in any fiscal year where the amount appropriated is more than five percent below the costs of the resources allocated for the review of device applications.

Allows the Secretary to withdraw accreditation to inspect from any person where the Secretary determines that there is a conflict of interest between the company and the accredited inspector.

Permits a company that markets at least one medical device in the United States and one medical device in another country to use an accredited third party inspector if the company certifies that the foreign country recognizes inspections by: (1) the Food and Drug Administration (FDA); and/or (2) the third party inspector. (Current law requires a country to recognize both types of inspections.)

Allows the Secretary to withdraw eligibility for third party inspections from a company if the Secretary determines that the company is substantially not in compliance with the Act.

Allows electronic labeling for prescription devices intended for use by health care professionals and for in vitro diagnostic devices intended for use by health care professionals or in blood establishments.

Delays by 18 additional months the effective date of the provision deeming a device misbranded if the identification of the manufacturer is not conspicuously displayed.

Directs the Secretary to submit a report to the relevant committees on the barriers to the availability of devices intended for treatment or diagnosis of diseases or conditions that affect children.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Workforce Development Tax Credit Act 
of 2013''.

SEC. 2. CREDIT FOR WAGES PAID TO EMPLOYEES PARTICIPATING IN QUALIFIED 
              APPRENTICESHIP PROGRAMS.

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

``SEC. 45S. WAGES PAID TO EMPLOYEES PARTICIPATING IN QUALIFIED 
              APPRENTICESHIP PROGRAMS.

    ``(a) In General.--For purposes of section 38, the apprenticeship 
credit determined under this section for the taxable year is the sum 
of--
            ``(1) the apprenticeship period credit, and
            ``(2) the post-apprenticeship credit.
    ``(b) Apprenticeship Period Credit.--For purposes of subsection 
(a)--
            ``(1) In general.--The apprenticeship period credit for the 
        taxable year is 50 percent of the wages paid for services 
        rendered during the taxable year to each apprenticeship 
        employee but only if such wages are paid for services rendered 
        during a qualified training year of such employee (whether or 
        not such employee is an employee of the taxpayer as of the 
        close of such taxable year).
            ``(2) Limitation on wages per year taken into account.--The 
        amount of wages which may be taken into account under paragraph 
        (1) with respect to any apprenticeship employee for each 
        qualified training year shall not exceed $2,000.
    ``(c) Post-Apprenticeship Credit.--For purposes of subsection (a)--
            ``(1) In general.--The post-apprenticeship credit for the 
        taxable year is 40 percent of the wages paid for services 
        rendered during the taxable year and the preceding taxable year 
        to each employee who has successfully completed a qualified 
        training program of the employer, but only if such wages are 
        paid by such employer for services rendered during the 2-year 
        period which begins on the day after the employee's completion 
        of such program.
            ``(2) Limitation on wages per year taken into account.--The 
        amount of wages which may be taken into account under paragraph 
        (1) for a taxable year with respect to any apprenticeship 
        employee shall not exceed $6,000.
    ``(d) Definitions.--For purposes of this section--
            ``(1) Wages.--The term `wages' has the meaning given to 
        such term by section 51(c), determined without regard to 
        paragraph (4) thereof.
            ``(2) Apprenticeship employee.--The term `apprenticeship 
        employee' means any employee who is employed by the employer 
        pursuant to an apprentice agreement registered with the Office 
        of Apprenticeship of the Employment and Training Administration 
        of the Department of Labor.
            ``(3) Qualified training year.--
                    ``(A) In general.--The term `qualified training 
                year' means each year during the training period in 
                which--
                            ``(i) the employee is employed by the 
                        employer for at least 25 hours per week during 
                        28 consecutive weeks of such year, and
                            ``(ii) the employee completes at least 8 
                        credit hours of classroom work under a 
                        qualified training program for each semester of 
                        such program ending during such year.
                    ``(B) Qualified training program.--The term 
                `qualified training program' means any training program 
                undertaken pursuant to the agreement referred to in 
                paragraph (2).
                    ``(C) Training period.--The term `training period' 
                means, with respect to an employee, the period--
                            ``(i) beginning on the date that the 
                        employee begins employment with the taxpayer as 
                        an apprentice under a qualified training 
                        program, and
                            ``(ii) ending on the earlier of--
                                    ``(I) the date that such 
                                apprenticeship with the employer ends, 
                                or
                                    ``(II) the date which is 4 years 
                                after the date referred to in clause 
                                (i).
    ``(e) Coordination With Other Credits.--The amount of credit 
otherwise allowable under sections 45A, 51(a), and 1396(a) with respect 
to any employee shall be reduced by the credit allowed by this section 
with respect to such employee.
    ``(f) Certain Rules To Apply.--Rules similar to the rules of 
subsections (i)(1) and (k) of section 51 shall apply for purposes of 
this section.''.
    (b) Credit Made Part of General Business Credit.--Subsection (b) of 
section 38 of such Code is amended by striking ``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 apprenticeship credit determined under section 
        45S(a).''.
    (c) Denial of Double Benefit.--Subsection (a) of section 280C of 
such Code is amended by inserting ``45S(a),'' after ``45P(a),''.
    (d) 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. 45S. Wages paid to employees participating in qualified 
                            apprenticeship programs.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to individuals commencing apprenticeship programs after the date 
of the enactment of this Act.
[EX A]:
Workforce Development Tax Credit Act of 2013 - Amends the Internal Revenue Code to allow a business-related tax credit for: (1) 50% of wages (up to $2,000) paid to an apprenticeship employee during an apprenticeship period, and (2) 40% of wages (up to $6,000) paid to such an employee during a post-apprenticeship period. Defines &quot;apprenticeship employee&quot; as any employee employed by an employer pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor.