,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #agdg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #be1 #bjac ,ms4
 ,ku/] introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to all[ employ]s a cr$it  
aga9/ income tax z an inc5tive to p>tn] 
) community colleges or o!r educational 
in/itutions to improve work=ce          
developm5t & job tra9+ = /ud5ts4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,work=ce ,developm5t ,inve/m5t ,act (   
#bjac4  #b4 ,cr$it = employ]s :i* p>tn] 
) community colleges or o!r educational 
in/itutions to improve work=ce          
developm5t & job tra9+ = /ud5ts  7a7 ,9 
g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf 7relat+ to bus9ess-relat$ cr$its7
 is am5d$ by add+ at ! end ! foll[+ new 
section3  #de,s4 ,employ]s p>tn]+ )     
community colleges or o!r educational   
in/itutions to improve work=ce          
developm5t & job 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* community college 
or o!r in/itution ( high] education     
engag$ 9 a qualifi$ p>tn]%ip ) !        
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 taxpay]4  7c7   
,def9itions ,= purposes ( ?is section-- 
7#a7 ,community college ,! t]m community
 college means an in/itution ( high]    
education t--  7,a7 admits z a regul>   
/ud5t an individual :o is beyond ! age (
 compulsory s*ool att5dance 9 ! ,/ate 9 
:i* ! in/itution is locat$ & :o has !   
ability to b5efit f ! tra9+ (f]$ by !   
in/itution1 &  7,b7 (f]s a #b-ye>       
program 9 eng9e]+1 ma!matics1 or !      
physical or biological sci5ces design$  
to prep>e a /ud5t to "w z a te*nician or

 at ! semipr(essional level 9 eng9e]+1  
sci5tific1 or o!r te*nological fields   
requir+ ! und]/&+ & application ( basic 
eng9e]+1 sci5tific1 or ma!matical       
pr9ciples ( k4  7#b7 ,in/itution ( high]
 education ,! t]m in/itution ( high]    
education has ! mean+ giv5 su* t]m 9    
section #ajb ( ! ,high] ,education ,act 
( #aife 7#bj ,u4,s4,c4 #ajjb74  7#c7    
,qualifi$ p>tn]%ip ,n lat] ?an six mon?s
 aft] ! date ( ! enactm5t ( ?is section1
 ! ,secret>y ( ,education1 9            
consultation ) ! ,secret>y ( ,labor1    
%all def9e ! t]m qualifi$ p>tn]%ip4 ,su*
 t]m %all include a p>tn]%ip ?r\gh :i*--
  7,a7 an employ] collaborates ) an     
educational in/itution to help develop  
curriculum 9 ord] to improve work=ce    
developm5t & job tra9+ = /ud5ts1  7,b7  
an employ] helps provide in/ruction to  
/ud5ts 9 ! classroom1 &  7,c7 an employ]
 provides int]n%ips1 appr5tice%ips1 or  
o!r simil> educational opportunities 9 !
 workplace = /ud5ts4  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 ( su*    
,code 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 ( su*     
,code is am5d$ by add+ at ! end ! foll[+
 new item3  ,sec4 #de,s4 ,employ]s      
p>tn]+ ) community colleges or o!r      
educational in/itutions to improve      
work=ce developm5t & job tra9+ = /ud5ts4
  4  7d7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4