,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #cihf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ag1 #bjba,mr4  
,danny ,k4 ,davis ( ,ill9ois 7= himself1
 ,mr4 ,higg9s ( ,new ,york1 ,mr4        
,pascrell1 ,mr4 ,suozzi1 ,ms4 ,sewell1  
,mr4 ,l>son ( ,connecticut1 & ,mr4      
,kildee7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to improve ! "w          
opportunity tax cr$it ) respect to      
work=ce developm5t & fo/] c>e transition
 y\?1 & = o!r purposes4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,promot+     
,employm5t ( ,skill$ ,work]s & ,fo/]    
,y\? ,act ( #bjba4  #b4 ,exemption f    
limitation on repeat employees  7a7 ,9  
g5]al ,section #ea7;i7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#d7   
,exclusion ,p>agraph 7#b7 %all n apply  
to an individual employ$ by an employ] 9
 any indu/ry describ$ by a ,nor?        
,am]ican ,indu/ry ,classification ,sy/em

 code beg9n+ ) #bc1 provid$ t su*       
employ] p>ticipates 9 a program describ$
 9 subsection 7d77#af77;,c74  4  7b7    
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjai4  #c4   
,inclusion ( qualifi$ pre-appr5tice%ip  
graduates & fo/] c>e transition y\? =   
purposes ( "w opportunity cr$it  7a7 ,9 
g5]al ,section #ea7;d7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 
p>agraph 7#a71 by /rik+ 8or0 at ! end ( 
subp>agraph 7,i71 by /rik+ ! p]iod at ! 
end ( subp>agraph 7,j7 & ins]t+ a comma1
 & by add+ at ! end ! foll[+ new        
subp>agraphs3  7,k7 a qualifi$          
pre-appr5tice%ip graduate1 or  7,l7 a   
qualifi$ fo/] c>e transition y\?4  2 &  
7#b7 by add+ at ! end ! foll[+ new      
p>agraphs3  7#af7 ,qualifi$             
pre-appr5tice%ip graduate  7,a7 ,9 g5]al
 ,! t]m qualifi$ pre-appr5tice%ip       
graduate means any individual t has     
complet$ a pre-appr5tice%ip program4    
7,b7 ,pre-appr5tice%ip program ,=       

purposes ( ?is p>agraph1 ! t]m          
pre-appr5tice%ip program means ) respect
 to a program1 an initiative or set (   
/rategies t-- 7i7 is design$ to prep>e  
p>ticipants to ent] an appr5tice%ip     
program1  7ii7 is c>ri$ out by an       
sponsor t has a docum5t$ p>tn]%ip ) #a  
or m sponsors ( appr5tice%ip programs1 &
  7iii7 includes ea* ( ! foll[+3 7,i7   
,tra9+ 7includ+ a curriculum = ! tra9+7 
& !oretical education = p>ticipants t-- 
7aa7 is align$ ) indu/ry /&>ds relat$ to
 an appr5tice%ip program & review$ &    
approv$ annually by sponsors ( !        
appr5tice%ip program )9 ! docum5t$      
p>tn]%ip t w prep>e p>ticipants by tea*+
 ! skills & compet5cies ne$$ to ent] #a 
or m appr5tice%ip programs1 &  7bb7 does
 n displace a paid employee4  7,,ii7 ,a 
=mal agreem5t ) a sponsor ( an          
appr5tice%ip program t w\ld enable      
p>ticipants :o successfully complete !  
pre-appr5tice%ip program-- 7aa7 to ent] 
into ! appr5tice%ip program if a place 9
 ! program is available & if !          

p>ticipant meets ! qualifications ( !   
appr5tice%ip program1 &  7bb7 to e>n    
cr$its t[>ds ! appr5tice%ip program4    
7,c7 ,appr5tice%ip program ,= purposes (
 ?is p>agraph1 ! t]m appr5tice%ip       
program means an appr5tice%ip program-- 
7i7 regi/]$ "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 t complies ) ! requirem5ts (    
subp>t ,a ( "p #bi ( title #bi1 ,code ( 
,f$]al ,regulations1 & "p #cj ( su*     
title 7z 9 effect on ,septemb] #cj1     
#bjbj74  7,d7 ,special rule =           
application to wages paid ,= purposes ( 
apply+ ?is section to wages paid or     
incurr$ to a qualifi$ pre-appr5tice%ip  
graduate describ$ 9 subp>agraph 7,a71 an
 employ] may n claim ! "w opportunity   
tax cr$it ) respect to su*              
pre-appr5tice%ip graduate unless su*    
employ]-- 7i7 p>ticipates 9 an          
appr5tice%ip program describ$ 9         
subp>agraph 7,c71 &  7ii7 hires su*     

pre-appr5tice%ip graduate = p>ticipation
 9 su* program4  7#ag7 ,qualifi$ fo/]   
c>e transition y\? ,! t]m qualifi$ fo/] 
c>e transition y\? means any individual 
:o is c]tifi$ by ! designat$ local ag5cy
 z-- 7,a7 n hav+ atta9$ age #bg z ( !   
hir+ date1 &  7,b7 hav+ be5 9 fo/] c>e  
7)9 ! mean+ ( section #dgg ( ! ,social  
,security ,act 7#db ,u4,s4,c4 #fgg771   
aft] atta9+ ! age specifi$ 9 subsection 
7a77#g7 ( su* section4  4  7b7          
,effective date ,! am5dm5ts made by ?is 
section %all apply ) respect to         
individuals :o beg9 "w = ! employ] aft] 
! date ( ! enactm5t ( ?is ,act4