,i #aacth ,,congress #b;d ,session ,h4 ,r4 #ecbe ,,in ,,the ,,house ,,of ,,representatives ,july #ca1 #bjad ,mr4 ,crdenas 7for himself1 ,mr4 ,joyce1 ,mr4 ,mc,govern1 ,mr4 ,veasey1 ,mr4 ,ryan of ,ohio1 ,mr4 ,enyart1 and ,mr4 ,butterfield7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,education and the ,workforce1 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 amend the ,internal ,revenue ,code of #aihf to provide tax incentives to meet the needs of the ,american manufacturing workforce1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,american ,manufacturing ,workforce ,act of #bjad4 #b4 ,refundable ,tax ,credit for ,unemployed ,workers ,obtaining ,manufacturing ,job ,training 7a7 ,in general ,subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf 7relating to refundable credits7 is amended by inserting after section #cf;,b the following new section3 #cf;,c4 ,unemployed workers obtaining manufacturing job training 7a7 ,in general ,in the case of an eligible individual1 there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year with respect to each eligible individual an amount equal to the eligible individual's qualified training costs paid or incurred by the taxpayer during the taxable year4 7b7 ,limitation ,the credit allowed under subsection 7a7 with respect to each eligible individual shall not exceed #a1jjj4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,qualified training costs ,the term qualified training costs means expenses for tuition1 fees1 and course materials paid or incurred in qualified manufacturing training4 7#b7 ,qualified manufacturing training ,the term qualified manufacturing job training means training to develop or better skills for a manufacturing position in the manufacturing industry1 as determined by the ,secretary of ,labor4 7#c7 ,eligible individual ,for purposes of this section1 the term eligible individual means an individual who-- 7,a7 is the taxpayer or the taxpayer's spouse or dependent1 7,b7 is certified by the ,state employment security agency established in accordance with the ,act of ,june #f1 #aicc1 as amended 7#bi ,u4,s4,c4 #di-din71 as having been in receipt of unemployment compensation under ,state or ,federal law on any day within the #a-year period ending on the date qualified manufacturing job training begins1 and 7,c7 has resided for the #f-month period preceding the date on which qualified manufacturing job training begins in one of the #ae ,states determined by the ,secretary of ,labor to be a ,state in which there are the greatest number of job opportunities in the manufacturing industry4 7d7 ,denial of double benefit ,no credit shall be allowed under this section for any expense for which a deduction or credit is allowed under any other provision of this chapter4 7e7 ,termination ,subsection 7a7 shall not apply to amounts paid or incurred in taxable years beginning after ,december #ca1 #bjbj4 4 7b7 ,conforming amendments 7#a7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting #cf;,c1 after #cf;,b14 7#b7 ,the table of sections for subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #cf;,b the following new item3 ,sec4 #cf;,c4 ,unemployed workers obtaining manufacturing job training4 4 7c7 ,notice of credit ,the ,commissioner of ,internal ,revenue shall provide notice on the website of the ,internal ,revenue ,service of the availability of the credit established by subsection 7a71 and it is the sense of the ,congress that other governmental job training and unemployment compensation entities shall also provide notice of such credit on their websites4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjad4 #c4 ,employer credit for employer provided adult education and manufacturing job training programs 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 ,credit for employer-provided adult education and manufacturing job training programs 7a7 ,in general ,for the purposes of section #ch1 the education and training credit determined under this section for the taxable year is an amount equal to #bj percent of the aggregate qualified education and training expenses paid or incurred for each employee during the taxable year4 7b7 ,limitation ,the credit allowed under subsection 7a7 with respect to any employee for a taxable year shall not exceed #a1jjj4 7c7 ,qualified education and training expenses ,for purposes of this section1 the term qualified education and training expenses means with respect to an employee amounts paid or incurred during the taxable year in providing education or training for manufacturing under the ,workforce ,investment ,act of #aiih 7#bi ,u4,s4,c4 #bhja et seq47 or a curriculum approved by the ,employment and ,training ,administration of the ,department of ,labor to individuals employed by the taxpayer in manufacturing positions 7as determined by the ,secretary of ,labor74 7d7 ,special rules 7#a7 ,denial of double benefit ,no deduction or credit shall be allowed under this chapter for the portion of the expenses that are taken into account in determining the credit under this section for the taxable year4 7#b7 ,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 7e7 ,election ,to have credit not apply ,a taxpayer may elect 7at such time and in such manner as the ,secretary may by regulations prescribe7 to have this section not apply for any taxable year4 7f7 ,termination ,this section shall not apply to expenses paid after ,december #ca1 #bjbj4 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 education and training credit determined under section #de,s7a74 4 7c7 ,technical amendment ,section #feja7m7 of the ,internal ,revenue ,code of #aihf is amended by inserting #de,s7e71 after #de;,h7g714 7d7 ,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 ,credit for employer-provided adult education and manufacturing job training programs4 4 7e7 ,effective dates ,the amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after ,december #ca1 #bjad4 #d4 ,presidential award for business leadership in preparing workers for the manufacturing economy 7a7 ,establishment ,there is established the ,presidential ,award for ,business ,leadership in ,manufacturing ,job ,training 7referred to in this section as the ,presidential ,manufacturing ,job ,training ,award71 which shall be awarded to companies and other organizations for extraordinary efforts in assisting their employees and members to develop or better the manufacturing skills and training and increase the productivity of ,american manufacturing4 7b7 ,selection and presentation of award 7#a7 ,selection ,the ,president shall periodically award the ,presidential ,manufacturing ,job ,training ,award to companies and other organizations described in subsection 7a7 after reviewing recommendations to the ,president with respect to such award by the ,secretary of ,labor in consultation with the ,secretary of ,commerce4 7#b7 ,presentation ,the presentation of the ,presidential ,manufacturing ,job ,training ,award shall be made by the ,president1 or a designee of the ,president1 in conjunction with an appropriate ceremony4 #e4 ,best practices for manufacturing job training ,the ,secretary of ,labor shall1 from time to time1 collect and disseminate best practices for manufacturing job training4