,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #dai  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #aj1          
#bjag,mrs4 ,lawr5ce introduc$ ! foll[+  
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to all[ a
 cr$it aga9/ tax = manufactur+ job tra9+
 exp5ses4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,promote ,work=ce          
,developm5t = ! ,advancem5t (           
,manufactur]s ,act ( #bjag4  #b4        
,manufactur+ job tra9+ tax cr$it  7a7 ,9
 g5]al ,subp>t ,d ( "p ,,iv ( sub*apt]  
,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new section3  #de,s4 ,manufactur+
 job tra9+ cr$it  7a7 ,9 g5]al ,= !     
purposes ( section #ch1 ! manufactur+   
job tra9+ cr$it det]m9$ "u ?is section =
 ! taxable ye> is an am\nt equal to #bj 
p]c5t ( s mu* ( ! manufactur+ tra9+     
exp5ses paid or incurr$ by a qualifi$   
manufactur+ employ] dur+ ! taxable ye> z
 exce$s #ej p]c5t ( ! av]age manufactur+

 tra9+ exp5ses = ! #c taxable ye>s      
prec$+ ! taxable ye> = :i* ! cr$it is   
det]m9$4  7b7 ,def9itions ,= purposes ( 
?is section--  7#a7 ,manufactur+ tra9+  
exp5ses  7,a7 ,9 g5]al ,! t]m           
manufactur+ tra9+ exp5ses means1 )      
respect to any eligible employee ( !    
taxpay]1 exp5ses paid or incurr$ by su* 
taxpay] = any manufactur+ tra9+ program1
 includ+ any relat$ c\rse "w1           
c]tification te/+1 & ess5tial skill     
acquisition4  7,b7 ,eligible employee ,!
 t]m eligible employee means any        
employee ( ! taxpay] ^: ess5tial job    
function is )9 ! ,unit$ ,/ates & relates
 to manufactur+ at a manufactur+        
facility ( ! taxpay] locat$ )9 ! ,unit$ 
,/ates4  7#b7 ,qualify+ manufactur+     
employ] ,! t]m qualifi$ manufactur+     
employ] means any employ]-- 7,a7 :i*    
employs individuals 9 a trade or bus9ess
 9 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  7c7 ,special   
rules  7#a7 ,rule 9 case ( no           
manufactur+ tra9+ exp5ses 9 any ( #c    
prec$+ taxable ye>s  7,a7 ,taxpay]s to  
:i* p>agraph applies ,! cr$it "u ?is    
section %all be det]m9$ "u ?is p>agraph 
if ! taxpay] has no manufactur+ tra9+   
exp5ses 9 any "o ( ! #c taxable ye>s    
prec$+ ! taxable ye> = :i* ! cr$it is   
be+ det]m9$4  7,b7 ,cr$it rate ,! cr$it 
det]m9$ "u ?is p>agraph %all be equal to
 #f p]c5t ( ! manufactur+ tra9+ exp5ses 
= ! taxable ye>4  7#b7 ,d5ial ( d\ble   
b5efit ,no d$uction %all be all[$ "u ?is
 *apt] = ! portion ( ! exp5ses o!rwise  
all[able z a d$uction t are tak5 into   
acc\nt 9 det]m9+ ! cr$it "u ?is section 
= ! taxable ye>4  7#c7 ,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  7d7 ,election ,to h 
cr$it n apply ,a taxpay] may elect to h 

?is section n apply = any taxable ye>4  
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 !     
manufactur+ job tra9+ cr$it det]m9$ "u  
section #de,s7a74  4  7c7 ,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 ,manufactur+ job tra9+     
cr$it4  4  7d7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to exp5ses paid or incurr$ aft] ! date (
 ! enactm5t ( ?is ,act1 9 taxable ye>s  
end+ aft] su* date4