,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dhca  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #aj1 #bjad ,mr4 
,kildee introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,education & !
 ,work=ce1 & 9 addition to ! ,committee 
on ,ways & ,means1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to e/abli% a ,f$]al
 tax cr$it approximation mat*+ program =
 ,/ate new manufactur+ jobs tra9+ tax   
cr$its1 & = o!r purposes4  #a4 ,%ort    
title ,?is ,act may be cit$ z !         
,tw5ty-,fir/ ,c5tury ,manufactur+       
,skills & ,jobs ,act ( #bjad4  #b4      
,f$]al mat*+ paym5ts = ,/ate new        
manufactur+ jobs tra9+ tax cr$its  7a7  
,au?ority ,to make paym5ts ,subject to  
subsection 7h71 ! ,secret>y ( !         
,treasury %all1 on a qu>t]ly basis1 make
 a paym5t to ea* eligible community     
college 9 an am\nt equal to ! aggregate 
new manufactur+ job )hold+ mat*es = all 

eligible tra9ees ) respect to su*       
eligible community college = su* qu>t]4 
7b7 ,new manufactur+ job tax )hold+ mat*
 ,9 ! case ( any qu>t]1 ! new           
manufactur+ job )hold+ mat* ) respect to
 any eligible tra9ee is an am\nt equal  
to ! am\nts remitt$ z describ$ 9        
subsection 7d77#a77;,a7 dur+ su* qu>t] )
 respect to su* tra9ee by a p>ticipat+  
eligible manufactur+ employ]4  7c7      
,eligible community college ,= purposes 
( ?is section1 ! t]m eligible community 
college means a public in/itution (     
high] education1 z def9$ 9 section #aja 
( ! ,high] ,education ,act ( #aife 7#bj 
,u4,s4,c4 #ajja7--  7#a7 at :i* !       
majority ( degrees aw>d$1 = any academic
 ye>1 are #b-ye> associate's degrees t  
are acceptable = full cr$it t[>d a      
baccalaureate degree1  7#b7 t is locat$ 
9 a ,/ate t has a ,/ate new manufactur+ 
jobs tra9+ tax cr$it program 9 effect1 &
  7#c7 t p>ticipates 9 su* program by   
hav+ 9 effect a contract t meets !      
requirem5ts ( subsection 7d77#b74  7d7  

,/ate new manufactur+ jobs tra9+ tax    
cr$it program  7#a7 ,programs describ$  
,= purposes ( ?is section1 ! t]m ,/ate  
new manufactur+ jobs tra9+ tax cr$it    
program means a program e/abli%$ by a   
,/ate gov]nm5t t provides t1 if an      
eligible community college & an eligible
 manufactur+ employ] sign a contract t  
meets ! requirem5ts ( p>agraph 7#b7 )   
respect to an eligible tra9ee--  7,a7 ! 
,/ate income taxes )held by ! employ] on
 behalf ( ! eligible tra9ee1 once       
employ$ by ! employ]1 to ! ext5t !y d n 
exce$ ! co/ ( qualifi$ tra9+ specifi$ 9 
su* contract1 w n be remitt$ to ! ,/ate 
9 paym5t ( income taxes1 b w be remitt$ 
to ! eligible community college1  7,b7 !
 am\nts s remitt$ w be treat$ 9 ! h&s ( 
! eligible community college z paym5t = 
education provid$ by su* community      
college1 &  7,c7 = purposes ( det]m9+ ! 
,/ate income tax liability ( ! eligible 
tra9ee1 ! am\nts s remitt$ w be treat$ z
 if !y _h be5 remitt$ to ! ,/ate 9      
paym5t ( income taxes ow$ by ! eligible 

tra9ee4  7#b7 ,qualifi$ contract ,a     
contract meets ! requirem5ts ( ?is      
p>agraph if--  7,a7 ! contract is betwe5
 an eligible community college locat$ 9 
! ,/ate t has ! program describ$ 9      
p>agraph 7#a7 & an eligible manufactur+ 
employ] ) at lea/ #a job site locat$ 9  
su* ,/ate1  7,b7 ! contract meets all   
applicable requirem5ts "u su* ,/ate     
program1  7,c7 ! contract provides t--  
7i7 ! eligible community college w      
directly provide qualifi$ tra9+ to      
individuals designat$ by ! employ] or w 
contract ) a provid] ( qualifi$ tra9+ to
 provide su* tra9+ to su* individuals1  
7ii7 ! eligible community college w n   
*>ge tuition or fees to su* individuals1
  7iii7 ! employ] w hire su* individuals
 = full-"t employm5t at a job site      
locat$ )9 ! ,/ate1  7iv7 su* individuals
 w be paid by ! employ] a wage t is n   
less ?an ! great] (--  7,i7 #age p]c5t (
 ! ,f$]al m9imum wage1 or  7,,ii7 !     
am\nt specifi$ "u ! ,/ate program1 &    
7v7 z provid$ "u ! ,/ate program1 !     

employ] w remit ! ,/ate income taxes    
)held by ! employ] on behalf ( !        
individual to ! community college 9     
paym5t = ! tra9+1 to ! ext5t su* taxes d
 n exce$ ! co/ describ$ 9 subp>agraph   
7,d71  7,d7 ! contract specifies !      
entire co/ ( ! qualifi$ tra9+ 7includ+  
all co/s = equipm5t or in/ructional     
mat]ials7 t w be provid$ to ea*         
individual1 &  7,e7 ! co/ & t]ms        
specifi$ "u subp>agraph 7,d7 are        
reasonable by m>ket /&>ds4  7#c7        
,qualifi$ tra9+ ,= purposes ( ?is       
section1 ! t]m qualifi$ tra9+ means     
education or tra9+ :i*1 if complet$1 w  
provide ! individual )--  7,a7 education
 or skills necess>y to p]=m ! job = :i* 
su* individual w be employ$1  7,b7      
education or skills necess>y to obta9 a 
lic5se requir$ "u ,f$]al1 ,/ate1 or     
local gov]nm5tal regulation = !         
employm5t ( ! individual 9 ! job = :i*  
su* individual w be employ$1  7,c7 a    
c]tificate or cr$5tial :i* is requir$ "u
 ,f$]al1 ,/ate1 or local gov]nm5tal     

regulation = ! employm5t ( ! individual 
9 ! job = :i* su* individual w be       
employ$1 or  7,d7 a c]tificate or       
cr$5tial align$ ) national or regionally
 recogniz$ indu/ry /&>ds det]m9$        
appropriate by ! ,/ate4  7#d7 ,job mu/  
be new job  7,a7 ,9 g5]al ,a ,/ate      
program w n be treat$ z a ,/ate new     
manufactur+ jobs tra9+ tax cr$it program
 = purposes ( ?is subsection unless !   
program provides t1 9 ord] to be        
eligible to p>ticipate1 ! employ] mu/ %[
 ) respect to ea* eligible tra9ee t su* 
eligible tra9ee is hir$ = a job t--  7i7
 is a new job 7:i*1 = purposes ( ?is    
p>agraph1 may include a new position )9 
an exi/+ job category71 & n a job ( a   
recall$ work]1 a replacem5t job1 or any 
o!r job t exi/$ 9 ! employ]'s bus9ess )9
 ! #a-ye> p]iod prec$+ ! date ( hire1   
7ii7 is n a job t exi/$ 9 a bus9ess     
op]ation or sub/antially simil> bus9ess 
op]ation ( ! employ] =m]ly locat$ 9     
ano!r location :i* 0 clos$ or           
sub/antially r$uc$ by ! employ]1 &      

7iii7 results 9 a net increase 9        
employm5t = ! employ]4  7,b7 ,only      
,u4,s4 employees tak5 into acc\nt ,=    
purposes ( subp>agraph 7,a71 only       
employees at job sites locat$ 9 ! ,unit$
 ,/ates 7includ+ ! possessions ( !      
,unit$ ,/ates7 %all be tak5 into acc\nt4
  7#e7 ,aggregation rules ,all p]sons   
treat$ z a s+le employ] "u subsection   
7a7 or 7b7 ( section #eb1 or subsection 
7m7 or 7o7 ( section #dad ( ! ,int]nal  
,rev5ue ,code ( #aihf1 %all be treat$ z 
a s+le employ] = purposes ( ?is section4
  7#f7 ,coop]ation ) local work=ce      
inve/m5t bo>ds ,an employ] or eligible  
community college p>ticipat+ 9 a ,/ate  
new manufactur+ jobs tra9+ tax cr$it    
program may "w ) local work=ce inve/m5t 
bo>ds e/abli%$ "u section #aag ( !      
,work=ce ,inve/m5t ,act ( #aiih 7#bi    
,u4,s4,c4 #bhcb7 9 se>*+ = individuals  
to hire & tra9 ?r\gh su* program4  7e7  
,eligible tra9ee ,= purposes ( ?is      
section1 ! t]m eligible tra9ee means an 
individual--  7#a7 :o receiv$ qualifi$  

tra9+ ?r\gh an eligible community       
college pursuant to a contract t meets !
 requirem5ts ( subsection 7d77#b71 "u a 
,/ate new manufactur+ jobs tra9+ tax    
cr$it program1 &  7#b7 :o is employ$ on 
a full-"t basis1 dur+ ! qu>t] = :i*     
paym5t is made "u subsection 7a71 by !  
employ] :o 0 a p>ty to su* contract--   
7,a7 at a job site locat$ 9 ! same ,/ate
 z ! eligible community college1  7,b7  
at a wage t meets ! requirem5ts (       
subsection 7d77#b77;iii71  7,c7 9 a job 
t meets ! new job requirem5t (          
subsection 7d77#d71 &  7,d7 9 a job =   
:i* su* qualifi$ tra9+ is requir$1 ei!r 
by law or regulation or by ! inh]5t     
requirem5ts ( ! job4  7f7 ,eligible     
manufactur+ employ] ,= purposes ( ?is   
section1 ! t]m eligible manufactur+     
employ] means any p]son--  7#a7 :i*     
employs individuals 9 ! trade or bus9ess
 ( manufactur+1  7#b7 ! manufactur+     
facilities ( :i* are locat$ 9 ! ,unit$  
,/ates1 &  7#c7 ! prim>y bus9ess ( :i*  
is classifi$ 9 sector #ca1 #cb1 or #cc (

 ! ,nor? ,am]ican ,indu/rial            
,classification ,sy/em4  7g7            
,appropriation ,out ( any sums 9 !      
,treasury n o!rwise appropriat$1 !re are
 appropriat$ on an ongo+ basis su* sums 
z are necess>y to c>ry out ?is section4 
7h7 ,remission ( ,/ate income tax       
)hold+s n treat$ z paym5ts = tra9+ or   
education ,9 ! case ( an eligible       
manufactur+ employ]1 ! am\nt ( )held    
,/ate income tax :i* is remitt$ by !    
employ] to an eligible community college
 z describ$ 9 subsection 7d77#a77;,a7   
%all n be treat$ z an am\nt paid or     
incurr$ by ! employ] = purposes ( any   
cr$it or d$uction available "u !        
,int]nal ,rev5ue ,code ( #aihf to su*   
employ]1 b %all be treat$ z if su* am\nt
 _h be5 remitt$ to ! ,/ate 9 paym5t (   
income taxes ow$ by ! employee4  7i7    
,tax treatm5t ( paym5ts ) respect to    
eligible tra9ee ,9 ! case ( an eligible 
tra9ee1 nei!r--  7#a7 ! am\nt ( any     
)held ,/ate income tax :i* is remitt$ by
 an employ] to an eligible community    

college z describ$ 9 subsection         
7d77#a77;,a71 nor  7#b7 ! am\nt ( any   
paym5t made "u subsection 7a71  %all be 
treat$ = purposes ( ! ,int]nal ,rev5ue  
,code ( #aihf z income ( ! eligible     
tra9ee4 ,= purposes ( det]m9+ ! d$uction
 "u section #afd7;a77#c7 ( su* ,code1   
am\nts describ$ 9 p>agraph 7#a7 %all be 
treat$ z am\nts paid = ,/ate income     
taxes by ! eligible tra9ee4