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