,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #ehfi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #ab1         
#bjbj,mr4 ,hors=d 7= himself & ,mr4     
,gu?rie7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code to provide bus9ess ) a tax cr$it 
= inve/+ 9 "w-bas$ le>n+ = work]s ) l[  
skill levels4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,skill & ,k ,inve/m5ts 
,lev]age ,lead]s' ,untapp$ ,pot5tial    
,tax ,cr$it ,act ( #bjbj or ! ,,skill   
,,up ,act ( #bjbj4  #b4 ,"w opportunity 
tax cr$it = p>ticipation 9 qualify+     
"w-bas$ le>n+ programs  7a7 ,9 g5]al    
,p>agraph 7#a7 ( section #ea7;d7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ or at ! end ( subp>agraph 7,i71
 by /rik+ ! p]iod at ! end ( subp>agraph
 7,j7 & ins]t+ 1 or1 & by ins]t+ aft]   
subp>agraph 7,j7 ! foll[+3  7,k7 a      
qualifi$ "w-bas$ le>n+ p>ticipant4  4   
7b7 ,wages p] ye> tak5 into acc\nt      
,p>agraph 7#c7 ( section #ea7;b7 ( su*  

,code is am5d$ by ins]t+ or :o is a     
qualifi$ "w-bas$ le>n+ p>ticipant aft]  
subsection 7d77#c77;,a77ii77,,ii74  7c7 
,qualifi$ ,"w-,bas$ ,le>n+ ,p>ticipant  
,section #ea7;d7 ( su* ,code is am5d$ by
 add+ at ! end ! foll[+3  7#af7         
,qualifi$ ,"w-,bas$ ,le>n+ ,p>ticipant  
7,a7 ,9 g5]al ,! t]m qualifi$ "w-bas$   
le>n+ p>ticipant means an individual    
:o-- 7i7 is a memb] ( "o ( ! t>get$ gr\p
 ref]r$ to 9 subp>agraphs 7,a7 ?r\gh    
7,j7 ( p>agraph 7#a71 &  7ii7 enroll$ 9 
a qualify+ "w-bas$ le>n+ opportunity    
ei!r-- 7,i7 )9 #c-mon? p]iod beg9n+ on !
 hir+ date1 or  7,,ii7 9 ! case ( a     
program describ$ 9 subp>agraph          
7,b77iii71 dur+ ! six-mon? p]iod prior  
to ! hir+ date4  7,b7 ,qualify+ "w-bas$ 
le>n+ opportunity ,= ! purpose ( ?is    
p>agraph1 ! t]m qualify+ "w-bas$ le>n+  
opportunity means-- 7i7 an appr5tice%ip 
program regi/]$ "u ! ,act ( ,augu/ #af1 
#aicg 7commonly kn[n z ! ,national      
,appr5tice%ip ,act2 #ej ,/at4 #ffd1     
*apt] #ffc2 #bi ,u4,s4,c4 #ej et seq471 

7ii7 a program t has be5 approv$ by !   
designat$ local ag5cy & t may be provid$
 directly by an employ]1 or 9 p>tn]%ip )
 "o or m tra9+ provid]s1 9 :i*-- 7,i7 ! 
tra9+ is provid$ to individuals :o are  
full-"t employees ( ! employ]1  7,,ii7  
tra9+ consi/s ( on ! job in/ruction or a
 comb9ation ( on ! job & classroom      
in/ruction1 &  7,,iii7 successful       
completion ( ! tra9+ program1 or modules
 ( ! tra9+ program-- 7aa7 provides = an 
increase 9 h\rly wages = ! employee1 &  
7bb7 may provide = ! atta9m5t ( a       
recogniz$ po/second>y cr$5tial 7z def9$ 
"u ! ,work=ce ,innovation & ,opportunity
 ,act71 &  7iii7 a program t has be5    
approv$ by ! designat$ local ag5cy z "u 
clause 7ii7 9 :i* a ?ird p>ty s]ves z   
employ] ( record = purposes ( op]at+ an 
approv$ program ) ! p>ticipat+ employ]4 
4  7d7 ,cr$it = tax-,exempt employ]s =  
employm5t ( qualifi$ "w-,bas$ le>n+     
p>ticipants  7#a7 ,9 g5]al ,p>agraph    
7#a7 ( section #caaa7;e7 ( su* ,code is 
am5d$ by ins]t+ or qualifi$ "w-bas$     

le>n+ p>ticipant aft] qualifi$ vet]an   
bo? places x appe>s4  7#b7 ,ov]all      
limitation ,p>agraph 7#b7 ( section     
#caaa7;e7 ( su* ,code is am5d$ by ins]t+
 or qualifi$ "w-bas$ le>n+ p>ticipants  
aft] qualifi$ vet]ans4  7#c7 ,applicable
 p]iod ,p>agraph 7#d7 ( section         
#caaa7;e7 ( su* ,code is am5d$ by ins]t+
 or qualifi$ "w-bas$ le>n+ p>ticipant   
aft] qualifi$ vet]an bo? places x       
appe>s4  7#d7 ,def9itions ,p>agraph 7#e7
 ( section #caaa7;e7 ( su* ,code is     
am5d$ by /rik+ & at ! end ( subp>agraph 
7,a71 by /rik+ ! p]iod at ! end (       
subp>agraph 7,b7 & ins]t+ 1 &1 & by     
ins]t+ aft] subp>agraph 7,b7 ! foll[+3  
7,c7 ! t]m qualifi$ "w-bas$ le>n+       
p>ticipant has ! mean+ giv5 su* t]m by  
section #ea7;d77#af74  4  7e7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to wages paid aft] #ij days  
aft] ! date ( ! enactm5t ( ?is ,act1 )  
respect to enrollm5t 9 qualify+ "w-bas$ 
le>n+ programs beg9n+ aft] su* date4