,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #cjcg  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bh1 #bjai,mr4  
,thompson of ,california 7for himself   
and ,mr4 ,byrne7 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 provide a credit to  
employers for certain employee education
 and training expenses4  #a4 ,short     
title ,this ,act may be cited as the    
,career ,advancement through ,new       
,skills ,act4  #b4 ,credit for employee 
education and training expenses  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,t4 ,employee
 education and training credit  7a7     
,allowance of credit ,for purposes of   
section #ch1 the employee education and 
training credit determined under this   
section for the taxable year is an      

amount equal to #be percent of the      
qualified education and training        
expenses paid or incurred by the        
taxpayer during such taxable year with  
respect to employees of the taxpayer4   
7b7 ,limitation ,the qualified education
 and training expenses taken into       
account under subsection 7a7 shall not  
exceed #e1jjj with respect to any       
employee for any taxable year4  7c7     
,qualified education and training       
expenses ,for purposes of this section1 
the term qualified education and        
training expenses means amounts paid or 
incurred for a program of education or  
training of an employee of the taxpayer 
if such program is specifically designed
 to maintain or improve skills of such  
employee which are necessary or useful  
either-- 7#a7 in the employee's current 
employment position with such employer1 
or  7#b7 in another employment position 
with such employer to which the employer
 reasonably anticipates such employee   
may transfer4  ,such term shall not     

include any amount paid or incurred for 
a program of education or training which
 is provided by such employer or by any 
person which bears a relationship to    
such employer described in section      
#bfg7;b7 or #gjg7;b77#a74  7d7 ,special 
rules  7#a7 ,aggregation ,all persons   
which are treated as a single employer  
under subsections 7a7 and 7b7 of section
 #eb shall be treated as a single       
employer for purposes of this section4  
7#b7 ,denial of double benefit ,no      
deduction or credit shall be allowed    
under any other provision of this       
chapter with respect to the amount of   
the credit determined under this        
section4  7#c7 ,trade or business       
requirement ,no credit shall be allowed 
under this section with respect to any  
employee unless such employee is        
providing services in a trade or        
business of the taxpayer4  4  7b7       
,credit made 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#ca71 by striking the     
period at the end of paragraph 7#cb7 and
 inserting 1 plus1 and by adding at the 
end the following new paragraph3  7#cc7 
the employee education and training     
credit determined under section #de,t4  
4  7c7 ,clerical amendment ,the table of
 sections for subpart ,d of part ,,iv of
 subchapter ,a of chapter #a of such    
,code is amended by adding at the end   
the following new item3 ,sec4 #de,t4    
,employee education and training        
credit44  7d7 ,effective date ,the      
amendments made by this section shall   
apply to taxable years beginning after  
the date of the enactment of this ,act4