,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #fed  ,,in ,,the ,,house ,,of   
,,representatives  ,january #ag1        
#bjai,mr4 ,brown of ,maryland 7for      
himself1 ,mr4 ,cisneros1 ,ms4 ,jackson  
,lee1 and ,ms4 ,wild7 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 employers    
with a credit against tax for increasing
 employee training4  #a4 ,short title   
,this ,act may be cited as the          
,investing in ,tomorrow's ,workforce    
,act of #bjai4  #b4 ,tax credit for     
increasing worker training  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 ,credit  
for increasing worker training  7a7 ,in 
general ,for purposes of section #ch1   
the worker training credit determined   
under this section for a taxable year is

 an amount equal to the sum of--  7#a7  
#dj percent of the excess 7if any7 of-- 
7,a7 the high-demand occupation training
 expenses for such taxable year1 over   
7,b7 the average of the high-demand     
occupation training expenses for the #c 
taxable years preceding such taxable    
year1 plus  7#b7 #bj percent of the     
excess 7if any7 of-- 7,a7 the low-demand
 occupation training expenses for such  
taxable year1 over  7,b7 the average of 
the low-demand occupation training      
expenses for the #c taxable years       
preceding such taxable year4  7b7       
,definitions ,for purposes of this      
section-- 7#a7 ,high-demand occupation  
training expense ,the term high-demand  
occupation training expense means1 for a
 taxable year1 any qualified training   
expense for programming required for1 or
 designed to lead to employment in1 an  
occupation that the ,secretary of ,labor
 has determined is expected to          
experience not fewer than #bj percent   
occupational openings for the #aj-year  

period beginning with calendar year     
beginning in such taxable year4  7#b7   
,low-demand occupation training expense 
,the term low-demand occupation training
 expense means any qualified training   
expense for programming required for1 or
 designed to lead to employment in1 an  
occupation other than an occupation     
described in paragraph 7#a74  7#c7      
,qualified training expense  7,a7 ,in   
general ,the term qualified training    
expense means amounts paid or incurred  
by an employer for a qualified training 
program for non-highly compensated      
employees4  7,b7 ,exclusion ,the term   
qualified training expense shall not    
include any amounts paid for meals1     
lodging1 transportation1 or other       
services4  7#d7 ,qualified training     
program  7,a7 ,in general ,the term     
qualified training program means any of 
the following3  7i7 ,an apprenticeship  
program registered under section #a of  
the ,act of ,august #af1 #aicg 7commonly
 known as the ,national ,apprenticeship 

,act2 #bi ,u4,s4,c4 #ej et seq474  7ii7 
,a program to obtain a recognized       
postsecondary credential 7as such term  
is defined in section #c7eb7 of the     
,workforce ,innovation and ,opportunity 
,act74  7iii7 ,a program eligible to    
receive funds under the ,carl ,d4       
,perkins ,career and ,technical         
,education ,act of #bjjf4  7iv7 ,any    
other program designated by the         
,secretary of ,labor or the ,secretary  
of ,education for purposes of this      
section4  7#e7 ,non-highly compensated  
employee ,the term non-highly           
compensated employee means1 with respect
 to a taxable year1 an employee-- 7,a7  
who is a full-time employee 7as such    
term in defined in section              
#dihj;,h7c77#d771 and  7,b7 whose       
compensation does not exceed #hb1jjj for
 such taxable year4  4  7b7 ,credit ,to 
be part of general business credit      
,section #ch7;b7 of such ,code 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 worker 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 ,credit for         
increasing worker training4  4  7d7     
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4