,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #ebcd  ,,in ,,the ,,house ,,of  
,,representatives  ,july #bi1 #bjad ,ms4
 ,shea-,porter 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 a credit       
against tax for manufacturing job       
training expenses4  #a4 ,short title    
,this ,act may be cited as the          
,rewarding the ,training of ,employees  
for ,american ,manufacturing ,act of    
#bjad or the ,rewarding the ,,team ,act4
  #b4 ,manufacturing job training tax   
credit  7a7 ,in general ,subpart ,d of  
part ,,iv of subchapter ,a of chapter #a
 of the ,internal ,revenue ,code of     
#aihf is amended by adding at the end   
the following new section3  #de,s4      
,manufacturing job training credit  7a7 
,in general ,for the purposes of section
 #ch1 the manufacturing job training    
credit determined under this section for
 the taxable year is an amount equal to 

#ad percent of so much of the           
manufacturing training expenses paid or 
incurred by a qualified manufacturing   
employer during the taxable year as     
exceeds #ej percent of the average      
manufacturing training expenses for the 
#c taxable years preceding the taxable  
year for which the credit is determined4
  7b7 ,definitions ,for purposes of this
 section--  7#a7 ,manufacturing training
 expenses  7,a7 ,in general ,the term   
manufacturing training expenses means1  
with respect to any eligible employee of
 the taxpayer1 expenses paid or incurred
 by such taxpayer for any manufacturing 
training program1 including any related 
course work1 certification testing1 and 
essential skill acquisition4  7,b7      
,eligible employee ,the term eligible   
employee means any employee of the      
taxpayer whose essential job function is
 within the ,united ,states and relates 
to manufacturing at a manufacturing     
facility of the taxpayer located within 
the ,united ,states4  7#b7 ,qualifying  

manufacturing employer ,the term        
qualified manufacturing employer means  
any employer--  7,a7 which employs      
individuals in a trade or business in   
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  7c7 ,special rules  7#a7 ,rule
 in case of no manufacturing training   
expenses in any of #c preceding taxable 
years  7,a7 ,taxpayers to which         
paragraph applies ,the credit under this
 section shall be determined under this 
paragraph if the taxpayer has no        
manufacturing training expenses in any  
one of the #c taxable years preceding   
the taxable year for which the credit is
 being determined4  7,b7 ,credit rate   
,the credit determined under this       
paragraph shall be equal to #f percent  
of the manufacturing training expenses  
for the taxable year4  7#b7 ,denial of  

double benefit ,no deduction shall be   
allowed under this chapter for the      
portion of the expenses otherwise       
allowable as a deduction that are taken 
into account in determining the credit  
under this section for the taxable year4
  7#c7 ,aggregation ,for purposes of    
this section1 all persons treated as a  
single employer under subsection 7a7 or 
7b7 or section #eb1 or subsection 7m7 or
 7o7 of section #dad1 shall be treated  
as one person4  7d7 ,election ,to have  
credit not apply ,a taxpayer may elect  
to have this section not apply for any  
taxable year4  4  7b7 ,credit ,to be    
part of general business credit         
,subsection 7b7 of section #ch of the   
,internal ,revenue ,code of #aihf 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 manufacturing job training credit   
determined under section #de,s7a74  4   

7c7 ,clerical amendment ,the table of   
sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new item3  ,sec4 #de,s4       
,manufacturing job training credit4  4  
7d7 ,effective date ,the amendments made
 by this section shall apply to expenses
 paid or incurred after the date of the 
enactment of this ,act1 in taxable years
 ending after such date4