,,ib  ,union ,cal5d> ,no4 #gic  #aah?   
,,congress  #b;d ,session  ,h4 ,r4 #idfa
  ,report ,no4 #aah-idd  ,,9 ,,! ,,h\se 
,,( ,,repres5tatives  ,septemb] #f1     
#bjbd ,mr4 ,smuck] introduc$ ! foll[+   
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,decemb] #bd1 #bjbd     
,report$ ) an am5dm5t1 committ$ to !    
,committee ( ! ,:ole ,h\se on ! ,/ate ( 
! ,union1 & ord]$ to be pr9t$ ,/rike out
 all aft] ! enact+ clause & ins]t ! "p  
pr9t$ 9 italic ,= text ( introduc$ bill1
 see copy ( bill z introduc$ on         
,septemb] #f1 #bjbd  ,a ,,bill  ,to am5d
 ! ,int]nal ,rev5ue ,code ( #aihf to    
all[ a cr$it aga9/ tax = *>itable       
donations to nonpr(it organizations     
provid+ work=ce tra9+4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,,usa ,work=ce
 ,inve/m5t ,act4  #b4 ,tax cr$it =      
contributions ( individuals to work=ce  
developm5t or appr5tice%ip tra9+        
programs  7a7 ,all[ance ( cr$it  7#a7 ,9
 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt]  
,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code

 ( #aihf is am5d$ by ins]t+ aft] section
 #be;,e ! foll[+ new section3  #be;,f4  
,contributions to work=ce developm5t &  
appr5tice%ip tra9+ programs  7a7        
,all[ance ( cr$it ,9 ! case ( an        
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is *apt] = !     
taxable ye> an am\nt equal to !         
aggregate am\nt ( qualifi$ contributions
 made by ! taxpay] dur+ ! ye>4  7b7     
,limitations  7#a7 ,9 g5]al ,! cr$it    
all[$ "u subsection 7a7 to any taxpay] =
 any taxable ye> %all n exce$ an am\nt  
equal to ! less] (--  7,a7 #be p]c5t ( !
 sum ( ! am\nts describ$ 9 p>agraphs    
7#a7 & 7#b7 ( section #bf7;a7 = su*     
taxable ye>1 or  7,b7 #aej1jjj4  7#b7   
,allocation ( volume cap ,! cr$it all[$ 
"u subsection 7a7 to any taxpay] = any  
taxable ye> %all n exce$ ! am\nt ( !    
volume cap allocat$ by ! ,secret>y to   
su* taxpay] "u subsection 7f7 ) respect 
to qualifi$ contributions made by !     
taxpay] dur+ ! taxable ye>4  7#c7       
,r$uction bas$ on ,/ate cr$it ,! am\nt  

all[$ z a cr$it "u subsection 7a7 = a   
taxable ye> %all be r$uc$ by ! am\nt    
all[$ z a cr$it on any ,/ate tax return 
( ! taxpay] = qualifi$ contributions    
made by ! taxpay] dur+ ! taxable ye>4   
7c7 ,def9itions ,= purposes ( ?is       
section-- 7#a7 ,qualifi$ contribution ,!
 t]m qualifi$ contribution means a      
*>itable contribution 7z def9$ by       
section #agj7;c77 to a work=ce          
developm5t or appr5tice%ip tra9+        
organization 9 ! =m ( ca% or m>ketable  
securities if su* contribution is       
designat$ by su* organization to be us$ 
only = ! purpose ( provid+ work=ce      
developm5t or appr5tice%ip tra9+        
programs4  7#b7 ,work=ce developm5t or  
appr5tice%ip tra9+ organization ,! t]m  
work=ce developm5t or appr5tice%ip tra9+
 organization means any organization    
:i*-- 7,a7 is describ$ 9 section        
#eja7;c77#c71 is exempt f tax "u section
 #eja7;a71 & is n a private f\ndation1 &
  7,b7 is includ$ on a li/ ( provid]s   
prep>$ "u subsection 7d7 ( section #abb 

( ! ,work=ce ,innovation & ,opportunity 
,act 7#bi ,u4,s4,c4 #caeb7 by reason (  
hav+ be5 det]m9$ to be eligible to (f] a
 program "u su* section4  7#c7 ,work=ce 
developm5t or appr5tice%ip tra9+ program
 ,! t]m work=ce developm5t or           
appr5tice%ip tra9+ program means a      
program to provide tra9+ s]vices 7)9 !  
mean+ ( section #acd7;c77#c7 ( !        
,work=ce ,innovation & ,opportunity ,act
 7#bi ,u4,s4,c4 #cagd7;c77#c7774  7d7   
,d5ial ( d\ble b5efit ,any qualifi$     
contribution = :i* a cr$it is all[$ "u  
?is section %all n be tak5 into acc\nt z
 a *>itable contribution = purposes (   
section #agj4  7e7 ,c>ry=w>d ( unus$    
cr$it  7#a7 ,9 g5]al ,if ! cr$it        
all[able "u subsection 7a7 = any taxable
 ye> exce$s ! limitation impos$ by      
section #bf7;a7 = su* taxable ye> r$uc$ 
by ! sum ( ! cr$its all[able "u ?is     
subp>t 7o!r ?an ?is section1 section    
#bc1 & section #be;,d71 su* excess %all 
be c>ri$ to ! succe$+ taxable ye> & add$
 to ! cr$it all[able "u subsection 7a7 =

 su* taxable ye>4  7#b7 ,limitation ,no 
cr$it may be c>ri$ =w>d "u ?is          
subsection to any taxable ye> foll[+ !  
fif? taxable ye> aft] ! taxable ye> 9   
:i* ! cr$it arose4 ,= purposes ( !      
prec$+ s5t5ce1 cr$its %all be treat$ z  
us$ on a fir/-9 fir/-out basis4  7f7    
,volume cap  7#a7 ,9 g5]al ,! volume cap
 applicable "u ?is section %all be      
#e1jjj1jjj1jjj = ea* ( cal5d> ye>s #bjbe
 ?r\gh #bjbh1 & z]o = cal5d> ye>s       
!reaft]4 ,su* am\nt %all be allocat$ by 
! ,secret>y z provid$ 9 p>agraph 7#b7 to
 taxpay]s ) respect to qualifi$         
contributions made by su* taxpay]s1     
except t #aj p]c5t ( su* am\nt %all be  
divid$ ev5ly among ! ,/ates1 & %all be  
available ) respect to individuals      
resid+ 9 su* ,/ates4  7#b7 ,fir/-come1  
fir/-s]ve ,= purposes ( apply+ ! volume 
cap "u ?is section1 su* volume cap = any
 cal5d> ye> %all be allocat$ by !       
,secret>y on a fir/-come1 fir/-s]ve     
basis1 z det]m9$ bas$ on ! "t 7dur+ su* 
cal5d> ye>7 at :i* ! taxpay] made !     

qualifi$ contribution ) respect to :i* !
 allocation is made4 ,! ,secret>y %all n
 make any allocation ( volume cap = any 
cal5d> ye> aft] ,decemb] #ca ( su*      
cal5d> ye>4  7#c7 ,real-"t in=mation ,= 
purposes ( ?is section1 ! ,secret>y %all
 develop a sy/em to track ! am\nt (     
qualifi$ contributions made dur+ !      
cal5d> ye> = :i* a cr$it may be claim$  
"u ?is section1 ) su* in=mation to be   
updat$ 9 real "t4  7#d7 ,annual         
increases  7,a7 ,9 g5]al ,9 ! case ( !  
cal5d> ye> aft] a high use cal5d> ye>1 !
 doll> am\nt o!rwise 9 effect "u        
subsection 7a7 = su* cal5d> ye> %all be 
equal to #aje p]c5t ( ! doll> am\nt 9   
effect = su* high use cal5d> ye>4  7,b7 
,high use cal5d> ye> ,= purposes ( ?is  
subsection1 ! t]m high use cal5d> ye>   
means any cal5d> ye> = :i* #ij p]c5t or 
m ( ! volume cap 9 effect = su* cal5d>  
ye> "u subsection 7a7 is allocat$ to    
taxpay]s4  7,c7 ,prev5tion ( decreases 9
 annual volume cap ,! volume cap 9      
effect "u subsection 7a7 = any cal5d>   

ye> %all n be less ?an ! volume cap 9   
effect "u su* subsection = ! prec$+     
cal5d> ye>4  7,d7 ,publication ( annual 
volume cap ,! ,secret>y %all make       
publicly available ! doll> am\nt ( !    
volume cap 9 effect "u subsection 7a7 = 
ea* cal5d> ye>4  7#e7 ,/ates ,= purposes
 ( ?is subsection1 ! t]m ,/ate includes 
! ,di/rict ( ,columbia4  4  7#b7 ,con=m+
 am5dm5ts  7,a7 ,section                
#be7;e77#a77;,c7 ( su* ,code is am5d$ by
 /rik+ & #be;,d & ins]t+ 1 #be;,d1 &    
#be;,f4  7,b7 ,! table ( sections =     
subp>t ,a ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by ins]t+ 
aft] ! item relat+ to section #be;,e !  
foll[+ new item3  ,sec4 #be;,f4         
,contributions to work=ce developm5t &  
appr5tice%ip tra9+ programs4  4  7b7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s end+ 
aft] ,decemb] #ca1 #bjbd4  ,decemb] #bd1
 #bjbd ,report$ ) an am5dm5t1 committ$  
to ! ,committee ( ! ,:ole ,h\se on !    
,/ate ( ! ,union1 & ord]$ to be pr9t$