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To amend the Internal Revenue Code of 1986 to provide a credit against tax for job training expenses of employers.

USA115th CongressHR-3204| House 
| Updated: 7/12/2017
Pete Aguilar

Pete Aguilar

Democratic Representative

California

Cosponsors (1)
Grace F. Napolitano (Democratic)

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
On-the-Job Training Tax Credit Act of 201 7 This bill amends the Internal Revenue Code to allow employers who employ an average of not more than 500 full-time employees during the taxable year an on-the-job training tax credit equal to the lesser of: 50% of the job training program expenditures for a full-time employee participating in a qualified training program, or $5,000. A "qualified training program" is a written plan of study and training that is either: (1) an apprenticeship program registered and certified with the Department of Labor under the National Apprenticeship Act; (2) a program licensed, registered, or certified by the workforce investment board or apprenticeship agency or council of a state or administered in compliance with state apprenticeship laws; (3) a program conducted by a vocational or technical education school, community college, industrial or trade training organization, or labor organization; (4) a program that conforms to apprentice training programs developed or administered by an employer trade group or committee; or (5) an industry-sponsored or -administered program that is clearly identified and commonly recognized. The bill terminates such credit after 2019.
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Timeline
Jul 12, 2017
Introduced in House
Jul 12, 2017
Referred to the House Committee on Ways and Means.
  • July 12, 2017
    Introduced in House


  • July 12, 2017
    Referred to the House Committee on Ways and Means.

Taxation

Employment and training programsIncome tax credits

To amend the Internal Revenue Code of 1986 to provide a credit against tax for job training expenses of employers.

USA115th CongressHR-3204| House 
| Updated: 7/12/2017
On-the-Job Training Tax Credit Act of 201 7 This bill amends the Internal Revenue Code to allow employers who employ an average of not more than 500 full-time employees during the taxable year an on-the-job training tax credit equal to the lesser of: 50% of the job training program expenditures for a full-time employee participating in a qualified training program, or $5,000. A "qualified training program" is a written plan of study and training that is either: (1) an apprenticeship program registered and certified with the Department of Labor under the National Apprenticeship Act; (2) a program licensed, registered, or certified by the workforce investment board or apprenticeship agency or council of a state or administered in compliance with state apprenticeship laws; (3) a program conducted by a vocational or technical education school, community college, industrial or trade training organization, or labor organization; (4) a program that conforms to apprentice training programs developed or administered by an employer trade group or committee; or (5) an industry-sponsored or -administered program that is clearly identified and commonly recognized. The bill terminates such credit after 2019.
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Timeline
Jul 12, 2017
Introduced in House
Jul 12, 2017
Referred to the House Committee on Ways and Means.
  • July 12, 2017
    Introduced in House


  • July 12, 2017
    Referred to the House Committee on Ways and Means.
Pete Aguilar

Pete Aguilar

Democratic Representative

California

Cosponsors (1)
Grace F. Napolitano (Democratic)

Ways and Means Committee

Taxation

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Employment and training programsIncome tax credits