,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #abga  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ai1 #bjac ,mr4  
,takano introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ employ]s a cr$it 
aga9/ income tax z an inc5tive to p>tn] 
) educational in/itutions to provide    
skills tra9+ = /ud5ts4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,job ,skills =
 ,am]ica's ,/ud5ts ,act ( #bjac4  #b4   
,cr$it = employ]s :i* p>tn] )           
educational in/itutions to provide      
skills tra9+ = /ud5ts  7a7 ,9 g5]al     
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf 7relat+ to bus9ess-relat$ cr$its7 
is am5d$ by add+ at ! end ! foll[+ new  
section3  #de,s4 ,employ]s p>tn]+ )     
educational in/itutions to provide      
skills tra9+ = /ud5ts  7a7 ,g5]al rule  
,= purposes ( section #ch1 ! employ]    
p>tn]+ cr$it det]m9$ "u ?is section =   
any taxable ye> is an am\nt equal to    

#b1jjj = ea* /ud5t p>ticipat+ 9 a       
qualifi$ p>tn]+ program ) ! employ]4    
7b7 ,maximum cr$it  7#a7 ,9 g5]al ,!    
maximum cr$it det]m9$ "u ?is section = !
 taxable ye> %all n exce$ #aj1jjj4  7#b7
 ,controll$ gr\ps ,= purposes ( p>agraph
 7#a71 all p]sons treat$ z a s+le       
employ] "u subsection 7b71 7c71 7m71 or 
7o7 ( section #dad %all be treat$ z a   
s+le employ]4  7c7 ,qualifi$ p>tn]+     
program ,= purposes ( ?is section1 ! t]m
 qualifi$ p>tn]+ program means--  7#a7  
any ,community ,college & ,c>e] ,tra9+  
,grant aw>d$ "u section #bgh ( ! ,trade 
,act ( #aigd 7#ai ,u4,s4,c4 #bcgb71     
7#b7 any grant aw>d$ "u section #dad7;c7
 ( ! ,am]ican ,competitiv5ess & ,work=ce
 ,improvem5t ,act ( #aiih 7#bi ,u4,s4,c4
 #biaf;a71  7#c7 any program "u section 
#hcd ( ! ,high] ,education ,act ( #aife 
7#bj ,u4,s4,c4 #aafan-#c7 ) alt]nat+ or 
p>allel p]iods ( academic /udy & (      
public or private employm5t1 &  7#d7 any
 o!r program :i* is approv$ by !        
,secret>y ( ,education or ! ,secret>y ( 

,labor = purposes ( ?is section4  7d7   
,c]ta9 rules ,to apply ,= purposes ( ?is
 section1 rules simil> to ! rules (     
subsections 7c71 7d71 & 7e7 ( section   
#eb %all apply4  4  7b7 ,cr$it ,to be "p
 ( g5]al bus9ess cr$it ,section #ch7;b7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ plus at ! end ( p>agraph 
7#ce71 by /rik+ ! p]iod at ! end (      
p>agraph 7#cf7 & ins]t+ 1 plus1 & by    
add+ at ! end ! foll[+ new p>agraph3    
7#cg7 ! employ] p>tn]+ cr$it det]m9$ "u 
section #de,s4  4  7c7 ,cl]ical am5dm5t 
,! table ( sections = subp>t ,d ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new item3     
,sec4 #de,s4 ,employ]s p>tn]+ )         
educational in/itutions to provide      
skills tra9+ = /ud5ts44  7d7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4