,i  #aagth ,,congress  #ast ,session    
,h4 ,r4 #cihf  ,,in ,,the ,,house ,,of  
,,representatives  ,june #ag1 #bjba,mr4 
,danny ,k4 ,davis of ,illinois 7for     
himself1 ,mr4 ,higgins of ,new ,york1   
,mr4 ,pascrell1 ,mr4 ,suozzi1 ,ms4      
,sewell1 ,mr4 ,larson of ,connecticut1  
and ,mr4 ,kildee7 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 improve the work     
opportunity tax credit with respect to  
workforce development and foster care   
transition youth1 and for other         
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,promoting          
,employment of ,skilled ,workers and    
,foster ,youth ,act of #bjba4  #b4      
,exemption from limitation on repeat    
employees  7a7 ,in general ,section     
#ea7;i7 of the ,internal ,revenue ,code 
of #aihf is amended by adding at the end
 the following new paragraph3  7#d7     
,exclusion ,paragraph 7#b7 shall not    

apply to an individual employed by an   
employer in any industry described by a 
,north ,american ,industry              
,classification ,system code beginning  
with #bc1 provided that such employer   
participates in a program described in  
subsection 7d77#af77;,c74  4  7b7       
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4  #c4 ,inclusion of qualified     
pre-apprenticeship graduates and foster 
care transition youth for purposes of   
work opportunity credit  7a7 ,in general
 ,section #ea7;d7 of the ,internal      
,revenue ,code of #aihf is amended--    
7#a7 in paragraph 7#a71 by striking 8or0
 at the end of subparagraph 7,i71 by    
striking the period at the end of       
subparagraph 7,j7 and inserting a comma1
 and by adding at the end the following 
new subparagraphs3  7,k7 a qualified    
pre-apprenticeship graduate1 or  7,l7 a 
qualified foster care transition youth4 
2 and  7#b7 by adding at the end the    

following new paragraphs3  7#af7        
,qualified pre-apprenticeship graduate  
7,a7 ,in general ,the term qualified    
pre-apprenticeship graduate means any   
individual that has completed a         
pre-apprenticeship program4  7,b7       
,pre-apprenticeship program ,for        
purposes of this paragraph1 the term    
pre-apprenticeship program means with   
respect to a program1 an initiative or  
set of strategies that-- 7i7 is designed
 to prepare participants to enter an    
apprenticeship program1  7ii7 is carried
 out by an sponsor that has a documented
 partnership with #a or more sponsors of
 apprenticeship programs1 and  7iii7    
includes each of the following3 7,i7    
,training 7including a curriculum for   
the training7 and theoretical education 
for participants that-- 7aa7 is aligned 
with industry standards related to an   
apprenticeship program and reviewed and 
approved annually by sponsors of the    
apprenticeship program within the       
documented partnership that will prepare

 participants by teaching the skills and
 competencies needed to enter #a or more
 apprenticeship programs1 and  7bb7 does
 not displace a paid employee4  7,,ii7  
,a formal agreement with a sponsor of an
 apprenticeship program that would      
enable participants who successfully    
complete the pre-apprenticeship         
program-- 7aa7 to enter into the        
apprenticeship program if a place in the
 program is available and if the        
participant meets the qualifications of 
the apprenticeship program1 and  7bb7 to
 earn credits towards the apprenticeship
 program4  7,c7 ,apprenticeship program 
,for purposes of this paragraph1 the    
term apprenticeship program means an    
apprenticeship program-- 7i7 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 and  7ii7 that complies with the 
requirements of subpart ,a of part #bi  
of title #bi1 ,code of ,federal         

,regulations1 and part #cj of such title
 7as in effect on ,september #cj1       
#bjbj74  7,d7 ,special rule for         
application to wages paid ,for purposes 
of applying this section to wages paid  
or incurred to a qualified              
pre-apprenticeship graduate described in
 subparagraph 7,a71 an employer may not 
claim the work opportunity tax credit   
with respect to such pre-apprenticeship 
graduate unless such employer-- 7i7     
participates in an apprenticeship       
program described in subparagraph 7,c71 
and  7ii7 hires such pre-apprenticeship 
graduate for participation in such      
program4  7#ag7 ,qualified foster care  
transition youth ,the term qualified    
foster care transition youth means any  
individual who is certified by the      
designated local agency as-- 7,a7 not   
having attained age #bg as of the hiring
 date1 and  7,b7 having been in foster  
care 7within the meaning of section #dgg
 of the ,social ,security ,act 7#db     
,u4,s4,c4 #fgg771 after attaining the   

age specified in subsection 7a77#g7 of  
such section4  4  7b7 ,effective date   
,the amendments made by this section    
shall apply with respect to individuals 
who begin work for the employer after   
the date of the enactment of this ,act4