,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #abga  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ai1 #bjac    
,mr4 ,takano introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow employers a    
credit against income tax as an         
incentive to partner with educational   
institutions to provide skills training 
for students4  #a4 ,short title ,this   
,act may be cited as the ,job ,skills   
for ,america's ,students ,act of #bjac4 
#b4 ,credit for employers which partner 
with educational institutions to provide
 skills training for students  7a7 ,in  
general ,subpart ,d of part ,,iv of     
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf       
7relating to business-related credits7  
is amended by adding at the end the     
following new section3  #de,s4          
,employers partnering with educational  
institutions to provide skills training 

for students  7a7 ,general rule ,for    
purposes of section #ch1 the employer   
partnering credit determined under this 
section for any taxable year is an      
amount equal to #b1jjj for each student 
participating in a qualified partnering 
program with the employer4  7b7 ,maximum
 credit  7#a7 ,in general ,the maximum  
credit determined under this section for
 the taxable year shall not exceed      
#aj1jjj4  7#b7 ,controlled groups ,for  
purposes of paragraph 7#a71 all persons 
treated as a single employer under      
subsection 7b71 7c71 7m71 or 7o7 of     
section #dad shall be treated as a      
single employer4  7c7 ,qualified        
partnering program ,for purposes of this
 section1 the term qualified partnering 
program means--  7#a7 any ,community    
,college and ,career ,training ,grant   
awarded under section #bgh of the ,trade
 ,act of #aigd 7#ai ,u4,s4,c4 #bcgb71   
7#b7 any grant awarded under section    
#dad7;c7 of the ,american               
,competitiveness and ,workforce         

,improvement ,act of #aiih 7#bi         
,u4,s4,c4 #biaf;a71  7#c7 any program   
under section #hcd of the ,higher       
,education ,act of #aife 7#bj ,u4,s4,c4 
#aafan-#c7 with alternating or parallel 
periods of academic study and of public 
or private employment1 and  7#d7 any    
other program which is approved by the  
,secretary of ,education or the         
,secretary of ,labor for purposes of    
this section4  7d7 ,certain rules ,to   
apply ,for purposes of this section1    
rules similar to the rules of           
subsections 7c71 7d71 and 7e7 of section
 #eb shall apply4  4  7b7 ,credit ,to be
 part of general business credit        
,section #ch7;b7 of the ,internal       
,revenue ,code of #aihf is amended by   
striking plus at the end of paragraph   
7#ce71 by striking the period at the end
 of paragraph 7#cf7 and inserting 1     
plus1 and by adding at the end the      
following new paragraph3  7#cg7 the     
employer partnering credit determined   
under section #de,s4  4  7c7 ,clerical  

amendment ,the table of sections for    
subpart ,d of part ,,iv of subchapter ,a
 of chapter #a of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following new item3  ,sec4  
#de,s4 ,employers partnering with       
educational institutions to provide     
skills training for students44  7d7     
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4