,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #agdg  ,,in ,,the ,,house ,,of  
,,representatives  ,april #be1 #bjac    
,ms4 ,kuster introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to allow employers a credit    
against income tax as an incentive to   
partner with community colleges or other
 educational institutions to improve    
workforce development and job training  
for students4  #a4 ,short title ,this   
,act may be cited as the ,workforce     
,development ,investment ,act of #bjac4 
#b4 ,credit for employers which partner 
with community colleges or other        
educational institutions to improve     
workforce development and job 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 community colleges or other        
educational institutions to improve     
workforce development and job 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         
community college or other institution  
of higher education engaged in a        
qualified partnership 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 taxpayer4  7c7 ,definitions ,for 
purposes of this section--  7#a7        
,community college ,the term community  
college means an institution of higher  
education that--  7,a7 admits as a      
regular student an individual who is    

beyond the age of compulsory school     
attendance in the ,state in which the   
institution is located and who has the  
ability to benefit from the training    
offered by the institution1 and  7,b7   
offers a #b-year program in engineering1
 mathematics1 or the physical or        
biological sciences designed to prepare 
a student to work as a technician or at 
the semiprofessional level in           
engineering1 scientific1 or other       
technological fields requiring the      
understanding and application of basic  
engineering1 scientific1 or mathematical
 principles of knowledge4  7#b7         
,institution of higher education ,the   
term institution of higher education has
 the meaning given such term in section 
#ajb of the ,higher ,education ,act of  
#aife 7#bj ,u4,s4,c4 #ajjb74  7#c7      
,qualified partnership ,not later than  
six months after the date of the        
enactment of this section1 the          
,secretary of ,education1 in            
consultation with the ,secretary of     

,labor1 shall define the term qualified 
partnership4 ,such term shall include a 
partnership through which--  7,a7 an    
employer collaborates with an           
educational institution to help develop 
curriculum in order to improve workforce
 development and job training for       
students1  7,b7 an employer helps       
provide instruction to students in the  
classroom1 and  7,c7 an employer        
provides internships1 apprenticeships1  
or other similar educational            
opportunities in the workplace for      
students4  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 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 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 such ,code is amended 
by adding at the end the following new  
item3  ,sec4 #de,s4 ,employers          
partnering with community colleges or   
other educational institutions to       
improve workforce development and job   
training for students4  4  7d7          
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4