,i #aacth ,,congress #b;d ,session ,h4 ,r4 #dhca ,,in ,,the ,,house ,,of ,,representatives ,june #aj1 #bjad ,mr4 ,kildee introduced the following bill2 which was referred to the ,committee on ,education and the ,workforce1 and in addition to the ,committee on ,ways and ,means1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to establish a ,federal tax credit approximation matching program for ,state new manufacturing jobs training tax credits1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,twenty-,first ,century ,manufacturing ,skills and ,jobs ,act of #bjad4 #b4 ,federal matching payments for ,state new manufacturing jobs training tax credits 7a7 ,authority ,to make payments ,subject to subsection 7h71 the ,secretary of the ,treasury shall1 on a quarterly basis1 make a payment to each eligible community college in an amount equal to the aggregate new manufacturing job withholding matches for all eligible trainees with respect to such eligible community college for such quarter4 7b7 ,new manufacturing job tax withholding match ,in the case of any quarter1 the new manufacturing job withholding match with respect to any eligible trainee is an amount equal to the amounts remitted as described in subsection 7d77#a77;,a7 during such quarter with respect to such trainee by a participating eligible manufacturing employer4 7c7 ,eligible community college ,for purposes of this section1 the term eligible community college means a public institution of higher education1 as defined in section #aja of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajja7-- 7#a7 at which the majority of degrees awarded1 for any academic year1 are #b-year associate's degrees that are acceptable for full credit toward a baccalaureate degree1 7#b7 that is located in a ,state that has a ,state new manufacturing jobs training tax credit program in effect1 and 7#c7 that participates in such program by having in effect a contract that meets the requirements of subsection 7d77#b74 7d7 ,state new manufacturing jobs training tax credit program 7#a7 ,programs described ,for purposes of this section1 the term ,state new manufacturing jobs training tax credit program means a program established by a ,state government that provides that1 if an eligible community college and an eligible manufacturing employer sign a contract that meets the requirements of paragraph 7#b7 with respect to an eligible trainee-- 7,a7 the ,state income taxes withheld by the employer on behalf of the eligible trainee1 once employed by the employer1 to the extent they do not exceed the cost of qualified training specified in such contract1 will not be remitted to the ,state in payment of income taxes1 but will be remitted to the eligible community college1 7,b7 the amounts so remitted will be treated in the hands of the eligible community college as payment for education provided by such community college1 and 7,c7 for purposes of determining the ,state income tax liability of the eligible trainee1 the amounts so remitted will be treated as if they had been remitted to the ,state in payment of income taxes owed by the eligible trainee4 7#b7 ,qualified contract ,a contract meets the requirements of this paragraph if-- 7,a7 the contract is between an eligible community college located in the ,state that has the program described in paragraph 7#a7 and an eligible manufacturing employer with at least #a job site located in such ,state1 7,b7 the contract meets all applicable requirements under such ,state program1 7,c7 the contract provides that-- 7i7 the eligible community college will directly provide qualified training to individuals designated by the employer or will contract with a provider of qualified training to provide such training to such individuals1 7ii7 the eligible community college will not charge tuition or fees to such individuals1 7iii7 the employer will hire such individuals for full-time employment at a job site located within the ,state1 7iv7 such individuals will be paid by the employer a wage that is not less than the greater of-- 7,i7 #age percent of the ,federal minimum wage1 or 7,,ii7 the amount specified under the ,state program1 and 7v7 as provided under the ,state program1 the employer will remit the ,state income taxes withheld by the employer on behalf of the individual to the community college in payment for the training1 to the extent such taxes do not exceed the cost described in subparagraph 7,d71 7,d7 the contract specifies the entire cost of the qualified training 7including all costs for equipment or instructional materials7 that will be provided to each individual1 and 7,e7 the cost and terms specified under subparagraph 7,d7 are reasonable by market standards4 7#c7 ,qualified training ,for purposes of this section1 the term qualified training means education or training which1 if completed1 will provide the individual with-- 7,a7 education or skills necessary to perform the job for which such individual will be employed1 7,b7 education or skills necessary to obtain a license required under ,federal1 ,state1 or local governmental regulation for the employment of the individual in the job for which such individual will be employed1 7,c7 a certificate or credential which is required under ,federal1 ,state1 or local governmental regulation for the employment of the individual in the job for which such individual will be employed1 or 7,d7 a certificate or credential aligned with national or regionally recognized industry standards determined appropriate by the ,state4 7#d7 ,job must be new job 7,a7 ,in general ,a ,state program will not be treated as a ,state new manufacturing jobs training tax credit program for purposes of this subsection unless the program provides that1 in order to be eligible to participate1 the employer must show with respect to each eligible trainee that such eligible trainee is hired for a job that-- 7i7 is a new job 7which1 for purposes of this paragraph1 may include a new position within an existing job category71 and not a job of a recalled worker1 a replacement job1 or any other job that existed in the employer's business within the #a-year period preceding the date of hire1 7ii7 is not a job that existed in a business operation or substantially similar business operation of the employer formerly located in another location which was closed or substantially reduced by the employer1 and 7iii7 results in a net increase in employment for the employer4 7,b7 ,only ,u4,s4 employees taken into account ,for purposes of subparagraph 7,a71 only employees at job sites located in the ,united ,states 7including the possessions of the ,united ,states7 shall be taken into account4 7#e7 ,aggregation rules ,all persons treated as a single employer under subsection 7a7 or 7b7 of section #eb1 or subsection 7m7 or 7o7 of section #dad of the ,internal ,revenue ,code of #aihf1 shall be treated as a single employer for purposes of this section4 7#f7 ,cooperation with local workforce investment boards ,an employer or eligible community college participating in a ,state new manufacturing jobs training tax credit program may work with local workforce investment boards established under section #aag of the ,workforce ,investment ,act of #aiih 7#bi ,u4,s4,c4 #bhcb7 in searching for individuals to hire and train through such program4 7e7 ,eligible trainee ,for purposes of this section1 the term eligible trainee means an individual-- 7#a7 who received qualified training through an eligible community college pursuant to a contract that meets the requirements of subsection 7d77#b71 under a ,state new manufacturing jobs training tax credit program1 and 7#b7 who is employed on a full-time basis1 during the quarter for which payment is made under subsection 7a71 by the employer who was a party to such contract-- 7,a7 at a job site located in the same ,state as the eligible community college1 7,b7 at a wage that meets the requirements of subsection 7d77#b77;iii71 7,c7 in a job that meets the new job requirement of subsection 7d77#d71 and 7,d7 in a job for which such qualified training is required1 either by law or regulation or by the inherent requirements of the job4 7f7 ,eligible manufacturing employer ,for purposes of this section1 the term eligible manufacturing employer means any person-- 7#a7 which employs individuals in the trade or business of manufacturing1 7#b7 the manufacturing facilities of which are located in the ,united ,states1 and 7#c7 the primary business of which is classified in sector #ca1 #cb1 or #cc of the ,north ,american ,industrial ,classification ,system4 7g7 ,appropriation ,out of any sums in the ,treasury not otherwise appropriated1 there are appropriated on an ongoing basis such sums as are necessary to carry out this section4 7h7 ,remission of ,state income tax withholdings not treated as payments for training or education ,in the case of an eligible manufacturing employer1 the amount of withheld ,state income tax which is remitted by the employer to an eligible community college as described in subsection 7d77#a77;,a7 shall not be treated as an amount paid or incurred by the employer for purposes of any credit or deduction available under the ,internal ,revenue ,code of #aihf to such employer1 but shall be treated as if such amount had been remitted to the ,state in payment of income taxes owed by the employee4 7i7 ,tax treatment of payments with respect to eligible trainee ,in the case of an eligible trainee1 neither-- 7#a7 the amount of any withheld ,state income tax which is remitted by an employer to an eligible community college as described in subsection 7d77#a77;,a71 nor 7#b7 the amount of any payment made under subsection 7a71 shall be treated for purposes of the ,internal ,revenue ,code of #aihf as income of the eligible trainee4 ,for purposes of determining the deduction under section #afd7;a77#c7 of such ,code1 amounts described in paragraph 7#a7 shall be treated as amounts paid for ,state income taxes by the eligible trainee4