[113H4204]
..................................................................... (Original Signature of Member)
114
TH
CONGRESS 1
ST
S
ESSION
H. R.
ll
To amend the Internal Revenue Code of 1986 to provide a credit against tax for job training expenses of employers.
IN THE HOUSE OF REPRESENTATIVES
Mr. A
GUILAR
introduced the following bill; which was referred to the Committee on
llllllllllllll
A BILL
To amend the Internal Revenue Code of 1986 to provide a credit against tax for job training expenses of employers.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘On-the-Job Training
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Tax Credit Act of 2015’’.
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SEC. 2. ON-THE-JOB TRAINING TAX CREDIT.
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(a) I
N
G
ENERAL
.—Subpart D of part IV of sub-
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chapter A of chapter 1 of the Internal Revenue Code of
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2 1986 is amended by adding at the end the following new
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section:
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‘‘SEC. 45S. ON-THE-JOB TRAINING TAX CREDIT.
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‘‘(a) I
N
G
ENERAL
.—For purposes of section 38, in
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the case of an eligible employer, the on-the-job training
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tax credit determined under this section with respect to
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any eligible employee of the employer is an amount equal
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to the lesser of—
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‘‘(1) 50 percent of the job training program ex-
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penditures of the taxpayer with respect to such em-
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ployee during the taxable year, or
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‘‘(2) $5,000.
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‘‘(b) E
LIGIBLE
E
MPLOYER
.—For purposes of this
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section, the term ‘eligible employer’ means an employer
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which employed an average of not more than 500 full-time
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employees during the taxable year.
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‘‘(c) J
OB
T
RAINING
P
ROGRAM
E
XPENSES
.—For pur-
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poses of this section—
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‘‘(1) I
N GENERAL
.—The term ‘job training pro-
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gram expenses’ means amounts paid or incurred by
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the employer for expenses incurred by or on behalf
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of an eligible employee for participation in a quali-
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fied training program.
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‘‘(2) Q
UALIFIED TRAINING PROGRAM
.—For
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purposes of this subsection, the term ‘qualified train-
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3 ing program’ means any of the following written
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plans of study and training:
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‘‘(A) An apprenticeship program registered
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and certified with the Secretary of Labor under
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section 1 of the National Apprenticeship Act
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(29 U.S.C. 50).
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‘‘(B) A program licensed, registered, or
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certified by the workforce investment board or
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apprenticeship agency or council of a State or
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administered in compliance with apprenticeship
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laws of a State.
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‘‘(C) A program conducted by a vocational
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or technical education school, community col-
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lege, industrial or trade training organization,
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or labor organization.
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‘‘(D) A program which conforms to ap-
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prentice training programs developed or admin-
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istered by an employer trade group or com-
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mittee.
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‘‘(E) An industry sponsored or adminis-
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tered program which is clearly identified and
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commonly recognized.
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‘‘(d) E
LIGIBLE
E
MPLOYEE
.—For purposes of this
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section, the term ‘eligible employee’ means any employee
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of the employer, who while participating in the job skills
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