,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #acbd  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ba1 #bjac    
,ms4 ,sewell of ,alabama 7for herself1  
,mr4 ,crowley1 and ,mr4 ,ryan of ,ohio7 
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 for wages paid to employees who     
participate in qualified apprenticeship 
programs4  #a4 ,short title ,this ,act  
may be cited as the ,workforce          
,development ,tax ,credit ,act of #bjac4
  #b4 ,credit for wages paid to         
employees participating in qualified    
apprenticeship programs  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 ,wages paid to         
employees participating in qualified    

apprenticeship programs  7a7 ,in general
 ,for purposes of section #ch1 the      
apprenticeship credit determined under  
this section for the taxable year is the
 sum of--  7#a7 the apprenticeship      
period credit1 and  7#b7 the            
post-apprenticeship credit4  7b7        
,apprenticeship period credit ,for      
purposes of subsection 7a7--  7#a7 ,in  
general ,the apprenticeship period      
credit for the taxable year is #ej      
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 7whether or not   
such employee is an employee of the     
taxpayer as of the close of such taxable
 year74  7#b7 ,limitation on wages per  
year taken into account ,the amount of  
wages which may be taken into account   
under paragraph 7#a7 with respect to any
 apprenticeship employee for each       
qualified training year shall not exceed

 #b1jjj4  7c7 ,post-,apprenticeship     
credit ,for purposes of subsection 7a7--
  7#a7 ,in general ,the                 
post-apprenticeship credit for the      
taxable year is #dj 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 employer1 but   
only if such wages are paid by such     
employer for services rendered during   
the #b-year period which begins on the  
day after the employee's completion of  
such program4  7#b7 ,limitation on wages
 per year taken into account ,the amount
 of wages which may be taken into       
account under paragraph 7#a7 for a      
taxable year with respect to any        
apprenticeship employee shall not exceed
 #f1jjj4  7d7 ,definitions ,for purposes
 of this section--  7#a7 ,wages ,the    
term wages has the meaning given to such
 term by section #ea7;c71 determined    
without regard to paragraph 7#d7        

thereof4  7#b7 ,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 ,labor4  7#c7 ,qualified 
training year  7,a7 ,in general ,the    
term qualified training year means each 
year during the training period in      
which--  7i7 the employee is employed by
 the employer for at least #be hours per
 week during #bh consecutive weeks of   
such year1 and  7ii7 the employee       
completes at least #h credit hours of   
classroom work under a qualified        
training program for each semester of   
such program ending during such year4   
7,b7 ,qualified training program ,the   
term qualified training program means   
any training program undertaken pursuant
 to the agreement referred to in        
paragraph 7#b74  7,c7 ,training period  
,the term training period means1 with   

respect to an employee1 the period--    
7i7 beginning on the date that the      
employee begins employment with the     
taxpayer as an apprentice under a       
qualified training program1 and  7ii7   
ending on the earlier of--  7,i7 the    
date that such apprenticeship with the  
employer ends1 or  7,,ii7 the date which
 is #d years after the date referred to 
in clause 7i74  7e7 ,coordination with  
other credits ,the amount of credit     
otherwise allowable under sections      
#de;,a1 #ea7;a71 and #acif7;a7 with     
respect to any employee shall be reduced
 by the credit allowed by this section  
with respect to such employee4  7f7     
,certain rules ,to apply ,rules similar 
to the rules of subsections 7i77#a7 and 
7k7 of section #ea shall apply for      
purposes of this section4  4  7b7       
,credit made part of general business   
credit ,subsection 7b7 of section #ch of
 such ,code 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 apprenticeship
 credit determined under section        
#de,s7a74  4  7c7 ,denial of double     
benefit ,subsection 7a7 of section      
#bhj;,c of such ,code is amended by     
inserting #de,s7a71 after #de,p7a714    
7d7 ,clerical amendment ,the table of   
sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by adding at the end   
the following new item3  ,sec4 #de,s4   
,wages paid to employees participating  
in qualified apprenticeship programs44  
7e7 ,effective date ,the amendments made
 by this section shall apply to         
individuals commencing apprenticeship   
programs after the date of the enactment
 of this ,act4