,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #ecbe  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #ca1 #bjad ,mr4 
,crd5as 7= himself1 ,mr4 ,joyce1 ,mr4   
,mc,govern1 ,mr4 ,veasey1 ,mr4 ,ryan (  
,ohio1 ,mr4 ,eny>t1 & ,mr4 ,butt]field7 
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means1 & 9    
addition to ! ,committee on ,education &
 ! ,work=ce1 = 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 am5d ! ,int]nal ,rev5ue    
,code ( #aihf to provide tax inc5tives  
to meet ! ne$s ( ! ,am]ican manufactur+ 
work=ce1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,am]ican
 ,manufactur+ ,work=ce ,act ( #bjad4    
#b4 ,refundable ,tax ,cr$it = ,unemploy$
 ,work]s ,obta9+ ,manufactur+ ,job      
,tra9+  7a7 ,9 g5]al ,subp>t ,c ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to refundable cr$its7 is am5d$ by ins]t+

 aft] section #cf;,b ! foll[+ new       
section3  #cf;,c4 ,unemploy$ work]s     
obta9+ manufactur+ job tra9+  7a7 ,9    
g5]al ,9 ! case ( an eligible           
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle = !  
taxable ye> ) respect to ea* eligible   
individual an am\nt equal to ! eligible 
individual's qualifi$ tra9+ co/s paid or
 incurr$ by ! taxpay] dur+ ! taxable    
ye>4  7b7 ,limitation ,! cr$it all[$ "u 
subsection 7a7 ) respect to ea* eligible
 individual %all n exce$ #a1jjj4  7c7   
,def9itions ,= purposes ( ?is section-- 
7#a7 ,qualifi$ tra9+ co/s ,! t]m        
qualifi$ tra9+ co/s means exp5ses =     
tuition1 fees1 & c\rse mat]ials paid or 
incurr$ 9 qualifi$ manufactur+ tra9+4   
7#b7 ,qualifi$ manufactur+ tra9+ ,! t]m 
qualifi$ manufactur+ job tra9+ means    
tra9+ to develop or bett] skills = a    
manufactur+ position 9 ! manufactur+    
indu/ry1 z det]m9$ by ! ,secret>y (     
,labor4  7#c7 ,eligible individual ,=   
purposes ( ?is section1 ! t]m eligible  

individual means an individual :o--     
7,a7 is ! taxpay] or ! taxpay]'s sp\se  
or dep5d5t1  7,b7 is c]tifi$ by ! ,/ate 
employm5t security ag5cy e/abli%$ 9     
accordance ) ! ,act ( ,june #f1 #aicc1 z
 am5d$ 7#bi ,u4,s4,c4 #di-din71 z hav+  
be5 9 receipt ( unemploym5t comp5sation 
"u ,/ate or ,f$]al law on any day )9 !  
#a-ye> p]iod end+ on ! date qualifi$    
manufactur+ job tra9+ beg9s1 &  7,c7 has
 resid$ = ! #f-mon? p]iod prec$+ ! date 
on :i* qualifi$ manufactur+ job tra9+   
beg9s 9 "o ( ! #ae ,/ates det]m9$ by !  
,secret>y ( ,labor to be a ,/ate 9 :i*  
!re are ! greate/ numb] ( job           
opportunities 9 ! manufactur+ indu/ry4  
7d7 ,d5ial ( d\ble b5efit ,no cr$it %all
 be all[$ "u ?is section = any exp5se = 
:i* a d$uction or cr$it is all[$ "u any 
o!r provision ( ?is *apt]4  7e7         
,t]m9ation ,subsection 7a7 %all n apply 
to am\nts paid or incurr$ 9 taxable ye>s
 beg9n+ aft] ,decemb] #ca1 #bjbj4  4    
7b7 ,con=m+ am5dm5ts  7#a7 ,p>agraph    
7#b7 ( section #acbd7;b7 ( title #ca1   

,unit$ ,/ates ,code1 is am5d$ by ins]t+ 
#cf;,c1 aft] #cf;,b14  7#b7 ,! table (  
sections = subp>t ,c ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #cf;,b ! 
foll[+ new item3  ,sec4 #cf;,c4         
,unemploy$ work]s obta9+ manufactur+ job
 tra9+4  4  7c7 ,notice ( cr$it ,!      
,commission] ( ,int]nal ,rev5ue %all    
provide notice on ! website ( ! ,int]nal
 ,rev5ue ,s]vice ( ! availability ( !   
cr$it e/abli%$ by subsection 7a71 & x is
 ! s5se ( ! ,congress t o!r gov]nm5tal  
job tra9+ & unemploym5t comp5sation     
entities %all also provide notice ( su* 
cr$it on _! websites4  7d7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjad4  #c4 ,employ] cr$it
 = employ] provid$ adult education &    
manufactur+ job tra9+ programs  7a7 ,9  
g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      

foll[+ new section3  #de,s4 ,cr$it =    
employ]-provid$ adult education &       
manufactur+ job tra9+ programs  7a7 ,9  
g5]al ,= ! purposes ( section #ch1 !    
education & tra9+ cr$it det]m9$ "u ?is  
section = ! taxable ye> is an am\nt     
equal to #bj p]c5t ( ! aggregate        
qualifi$ education & tra9+ exp5ses paid 
or incurr$ = ea* employee dur+ ! taxable
 ye>4  7b7 ,limitation ,! cr$it all[$ "u
 subsection 7a7 ) respect to any        
employee = a taxable ye> %all n exce$   
#a1jjj4  7c7 ,qualifi$ education & tra9+
 exp5ses ,= purposes ( ?is section1 !   
t]m qualifi$ education & tra9+ exp5ses  
means ) respect to an employee am\nts   
paid or incurr$ dur+ ! taxable ye> 9    
provid+ education or tra9+ = manufactur+
 "u ! ,work=ce ,inve/m5t ,act ( #aiih   
7#bi ,u4,s4,c4 #bhja et seq47 or a      
curriculum approv$ by ! ,employm5t &    
,tra9+ ,adm9i/ration ( ! ,dep>tm5t (    
,labor to individuals employ$ by !      
taxpay] 9 manufactur+ positions 7z      
det]m9$ by ! ,secret>y ( ,labor74  7d7  

,special rules  7#a7 ,d5ial ( d\ble     
b5efit ,no d$uction or cr$it %all be    
all[$ "u ?is *apt] = ! portion ( !      
exp5ses t are tak5 into acc\nt 9 det]m9+
 ! cr$it "u ?is section = ! taxable ye>4
  7#b7 ,aggregation ,= purposes ( ?is   
section1 all p]sons treat$ z a s+le     
employ] "u subsection 7a7 or 7b7 or     
section #eb1 or subsection 7m7 or 7o7 ( 
section #dad1 %all be treat$ z "o p]son4
  7e7 ,election ,to h cr$it n apply ,a  
taxpay] may elect 7at su* "t & 9 su*    
mann] z ! ,secret>y may by regulations  
prescribe7 to h ?is section n apply =   
any taxable ye>4  7f7 ,t]m9ation ,?is   
section %all n apply to exp5ses paid    
aft] ,decemb] #ca1 #bjbj4  4  7b7 ,cr$it
 ,to be "p ( g5]al bus9ess cr$it        
,subsection 7b7 ( section #ch ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
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 !     
education & tra9+ cr$it det]m9$ "u      

section #de,s7a74  4  7c7 ,te*nical     
am5dm5t ,section #feja7m7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 #de,s7e71 aft] #de;,h7g714  7d7        
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new item3  ,sec4 #de,s4 ,cr$it =       
employ]-provid$ adult education &       
manufactur+ job tra9+ programs4  4  7e7 
,effective dates ,! am5dm5ts made by ?is
 section %all apply to exp5ses paid or  
incurr$ 9 taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjad4  #d4 ,presid5tial  
aw>d = bus9ess lead]%ip 9 prep>+ work]s 
= ! manufactur+ economy  7a7 ,e/abli%m5t
 ,!re is e/abli%$ ! ,presid5tial ,aw>d =
 ,bus9ess ,lead]%ip 9 ,manufactur+ ,job 
,tra9+ 7ref]r$ to 9 ?is section z !     
,presid5tial ,manufactur+ ,job ,tra9+   
,aw>d71 :i* %all be aw>d$ to companies &
 o!r organizations = extraord9>y ef=ts 9
 assi/+ _! employees & memb]s to develop
 or bett] ! manufactur+ skills & tra9+ &

 increase ! productivity ( ,am]ican     
manufactur+4  7b7 ,selection &          
pres5tation ( aw>d  7#a7 ,selection ,!  
,presid5t %all p]iodically aw>d !       
,presid5tial ,manufactur+ ,job ,tra9+   
,aw>d to companies & o!r organizations  
describ$ 9 subsection 7a7 aft] review+  
recomm5dations to ! ,presid5t ) respect 
to su* aw>d by ! ,secret>y ( ,labor 9   
consultation ) ! ,secret>y ( ,comm]ce4  
7#b7 ,pres5tation ,! pres5tation ( !    
,presid5tial ,manufactur+ ,job ,tra9+   
,aw>d %all be made by ! ,presid5t1 or a 
designee ( ! ,presid5t1 9 conjunction ) 
an appropriate c]emony4  #e4 ,be/       
practices = manufactur+ job tra9+  ,!   
,secret>y ( ,labor %all1 f "t to "t1    
collect & dissem9ate be/ practices =    
manufactur+ job tra9+4