,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #ehfi  ,,in ,,the ,,house ,,of  
,,representatives  ,february #ab1       
#bjbj,mr4 ,horsford 7for himself and    
,mr4 ,guthrie7 introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code to provide business with a tax   
credit for investing in work-based      
learning for workers with low skill     
levels4  #a4 ,short title ,this ,act may
 be cited as the ,skill and ,knowledge  
,investments ,leverage ,leaders'        
,untapped ,potential ,tax ,credit ,act  
of #bjbj or the ,,skill ,,up ,act of    
#bjbj4  #b4 ,work opportunity tax credit
 for participation in qualifying        
work-based learning programs  7a7 ,in   
general ,paragraph 7#a7 of section      
#ea7;d7 of the ,internal ,revenue ,code 
of #aihf is amended by striking or at   
the end of subparagraph 7,i71 by        
striking the period at the end of       
subparagraph 7,j7 and inserting 1 or1   

and by inserting after subparagraph 7,j7
 the following3  7,k7 a qualified       
work-based learning participant4  4  7b7
 ,wages per year taken into account     
,paragraph 7#c7 of section #ea7;b7 of   
such ,code is amended by inserting or   
who is a qualified work-based learning  
participant after subsection            
7d77#c77;,a77ii77,,ii74  7c7 ,qualified 
,work-,based ,learning ,participant     
,section #ea7;d7 of such ,code is       
amended by adding at the end the        
following3  7#af7 ,qualified            
,work-,based ,learning ,participant     
7,a7 ,in general ,the term qualified    
work-based learning participant means an
 individual who-- 7i7 is a member of one
 of the targeted group referred to in   
subparagraphs 7,a7 through 7,j7 of      
paragraph 7#a71 and  7ii7 enrolled in a 
qualifying work-based learning          
opportunity either-- 7,i7 within        
#c-month period beginning on the hiring 
date1 or  7,,ii7 in the case of a       
program described in subparagraph       

7,b77iii71 during the six-month period  
prior to the hiring date4  7,b7         
,qualifying work-based learning         
opportunity ,for the purpose of this    
paragraph1 the term qualifying          
work-based learning opportunity means-- 
7i7 an apprenticeship program registered
 under the ,act of ,august #af1 #aicg   
7commonly known as the ,national        
,apprenticeship ,act2 #ej ,stat4 #ffd1  
chapter #ffc2 #bi ,u4,s4,c4 #ej et      
seq471  7ii7 a program that has been    
approved by the designated local agency 
and that may be provided directly by an 
employer1 or in partnership with one or 
more training providers1 in which-- 7,i7
 the training is provided to individuals
 who are full-time employees of the     
employer1  7,,ii7 training consists of  
on the job instruction or a combination 
of on the job and classroom instruction1
 and  7,,iii7 successful completion of  
the training program1 or modules of the 
training program-- 7aa7 provides for an 
increase in hourly wages for the        

employee1 and  7bb7 may provide for the 
attainment of a recognized postsecondary
 credential 7as defined under the       
,workforce ,innovation and ,opportunity 
,act71 and  7iii7 a program that has    
been approved by the designated local   
agency as under clause 7ii7 in which a  
third party serves as employer of record
 for purposes of operating an approved  
program with the participating employer4
  4  7d7 ,credit for tax-,exempt        
employers for employment of qualified   
work-,based learning participants  7#a7 
,in general ,paragraph 7#a7 of section  
#caaa7;e7 of such ,code is amended by   
inserting or qualified work-based       
learning participant after qualified    
veteran both places it appears4  7#b7   
,overall limitation ,paragraph 7#b7 of  
section #caaa7;e7 of such ,code is      
amended by inserting or qualified       
work-based learning participants after  
qualified veterans4  7#c7 ,applicable   
period ,paragraph 7#d7 of section       
#caaa7;e7 of such ,code is amended by   

inserting or qualified work-based       
learning participant after qualified    
veteran both places it appears4  7#d7   
,definitions ,paragraph 7#e7 of section 
#caaa7;e7 of such ,code is amended by   
striking and at the end of subparagraph 
7,a71 by striking the period at the end 
of subparagraph 7,b7 and inserting 1    
and1 and by inserting after subparagraph
 7,b7 the following3  7,c7 the term     
qualified work-based learning           
participant has the meaning given such  
term by section #ea7;d77#af74  4  7e7   
,effective date ,the amendments made by 
this section shall apply to wages paid  
after #ij days after the date of the    
enactment of this ,act1 with respect to 
enrollment in qualifying work-based     
learning programs beginning after such  
date4