,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #edic  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ah1        
#bjbe,mr4 ,smuck] 7= himself1 ,mr4 ,smi?
 ( ,nebraska1 ,mr4 ,kelly (             
,p5nsylvania1 & ,mr4 ,mill] ( ,ohio7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,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;,f ! foll[+ new       
section3  #be;,g4 ,contributions to     
work=ce developm5t & appr5tice%ip tra9+ 
programs  7a7 ,all[ance ( cr$it ,9 !    
case ( an individual :o is a citiz5 or  

resid5t ( ! ,unit$ ,/ates 7)9 ! mean+ ( 
section #ggja7;a77#i771 !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$  
#a1gjj4  7#b7 ,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% 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$its all[able "u ?is     
subp>t 7o!r ?an ?is section & sections  
#bc1 #be;,d1 & #be;,e71 su* excess %all 
be c>ri$ 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  4  7#b7
 ,con=m+ am5dm5ts  7,a7 ,section        
#be7;e77#a77;,c7 ( su* ,code is am5d$ by
 /rik+ & #be;,f & ins]t+ #be;,f1 &      
#be;,g4  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;,g4         

,contributions to work=ce developm5t &  
appr5tice%ip tra9+ programs4  4  7b7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4