TABLE OF CONTENTS:
Title I: Targeted Jobs Credit for School-to-Work Programs
Title II: Authorization of Appropriations for the National
and Community Service Act of 1990
Title III: Study and Report Relating to Consolidation of
Federal Dislocated Worker Programs
Title IV: Financing Provisions
Workforce Education Act of 1994 - Title I: Targeted Jobs Credit for School-to-Work Programs - Amends the Internal Revenue Code to provide a targeted jobs credit to employers for employing qualified participants in approved school-to-work programs.
Title II: Authorization of Appropriations for the National and Community Service Act of 1990 - Amends the National and Community Service Act of 1990 to extend the authorization of appropriations for the national service trust program, national service educational awards, quality and innovation activities, Civilian Community Corps demonstration program, and administration of such Act.
Title III: Study and Report Relating to Consolidation of Federal Dislocated Worker Programs - Directs the Secretary of Labor to study and report to the Congress on the feasibility of consolidating the administration of specified Federal dislocated worker programs into a single comprehensive program with certain goals.
Title IV: Financing Provisions - Requires certain Federal agencies to prefund government health benefits contributions for their annuitants.
Rescinds 15 percent of official travel funds for executive departments or agencies (with specified exceptions) and for any entity in the legislative branch.
[Congressional Bills 103th Congress]
[From the U.S. Government Printing Office]
[H.R. 3736 Introduced in House (IH)]
103d CONGRESS
2d Session
H. R. 3736
To provide incentives for job apprenticeship programs, enhance
educational opportunities, and study the feasibility of consolidating
the administration of all Federal dislocated worker programs.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 26, 1994
Mr. Andrews of Texas introduced the following bill; which was referred
jointly to the Committees on Education and Labor, Ways and Means, and
Post Office and Civil Service
_______________________________________________________________________
A BILL
To provide incentives for job apprenticeship programs, enhance
educational opportunities, and study the feasibility of consolidating
the administration of all Federal dislocated worker programs.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Workforce Education Act of 1994''.
TITLE I--TARGETED JOBS CREDIT FOR SCHOOL-TO-WORK PROGRAMS
SEC. 101. TARGETED JOBS CREDIT FOR PARTICIPANTS IN APPROVED SCHOOL-TO-
WORK PROGRAMS.
(a) In General.--Subparagraph (I) of section 51(d)(1) of the
Internal Revenue Code of 1986 (defining members of targeted group) is
amended to read as follows:
``(I) a qualified participant in an approved
school-to-work program, or''.
(b) Qualified Participant in an Approved School-To-Work Program.--
Paragraph (10) of section 51(d) of such Code is amended to read as
follows:
``(10) Qualified participant in an approved school-to-work
program defined.--
``(A) In general.--Except as otherwise provided in
this paragraph, the term `qualified participant in an
approved school-to-work program' means any individual
who is certified under an approved school-to-work
program as--
``(i) having attained age 16 but not having
attained age 23, and
``(ii) being enrolled in and making
satisfactory progress in completing such
approved school-to-work program.
``(B) Limitation on number of participants.--
``(i) In general.--Any individual who
begins work for the employer during any
calendar year shall not be treated as a
qualified participant in an approved school-to-
work program unless the individual is certified
under such program as an eligible participant
with respect to such calendar year.
``(ii) Limitation on certifications.--The
aggregate number of individuals certified under
an approved school-to-work program as eligible
participants with respect to any calendar year
shall not exceed the portion of the national
school-to-work program limitation for such
calendar year allocated under subsection (m) to
such program.
``(C) Approved school-to-work program.--The term
`approved school-to-work program' means any program
which--
``(i) is a planned program of structured
job training designed to integrate academic
instruction provided by an educational
institution and work-based learning provided by
an employer, and
``(ii) is approved by the Secretary of
Labor acting through the Bureau of Job
Apprenticeship.
``(D) Wages.--In the case of remuneration
attributable to services performed while the individual
meets the requirements of subparagraph (A), wages, and
unemployment insurance wages, shall be determined
without regard to section 3306(c)(10)(C).
``(E) Cross reference.--
``For special rules and limitations
applicable to credit for qualified participants in approved school-to-
work programs, see subsections (l) and (m).''
(c) Special Rules and Overall Limitations.--Section 51 of such Code
is amended by adding at the end thereof the following new subsections:
``(l) Special Rules for Credit for Approved School-To-Work Program
Participants.--
``(1) Termination not applicable.--Paragraph (4) of
subsection (c) shall not apply in the case of any qualified
participant in an approved school-to-work program.
``(2) Credit not limited to first year wages.--The credit
determined under subsection (a) with respect to any qualified
participant in an approved school-to-work program shall be
equal to 40 percent of the lesser of--
``(A) the wages paid or incurred by the employer
during such taxable year to such qualified participant,
or
``(B) $6,000 reduced by the amount of wages taken
into account by the employer for any prior taxable year
with respect to such qualified participant.
``(3) Early termination of employment.--
``(A) In general.--If the employment of any
qualified participant in an approved school-to-work
program is terminated by the taxpayer before the day 1
year after the day on which such qualified participant
began work for the employer--
``(i) no wages with respect to such
participant shall be taken into account under
this section for the taxable year in which such
employment is terminated, and
``(ii) the tax under this chapter for the
taxable year in which such employment is
terminated shall be increased by the aggregate
credits (if any) allowed under section 38 for
prior taxable years by reason of wages taken
into account with respect to such qualified
participant.
``(B) Certain exceptions and other rules made
applicable.--Rules similar to the rules of paragraphs
(2), (3), and (4) of section 45A(d) shall apply for
purposes of subparagraph (A).
``(m) Overall Limitation on Approved School-To-Work Program
Participants.--
``(1) In general.--For purposes of subsection (d)(10), the
national school-to-work program limitation--
``(A) for calendar year 1995 is 100,000,
``(B) for calendar year 1996 is 150,000,
``(C) for calendar year 1997 is 175,000, and
``(D) for calendar year 1998 and any subsequent
calendar year is 200,000.
``(2) Allocation to states.--The national school-to-work
program limitation for any calendar year shall be allocated
among the States in proportion to the number of their eligible
participants that are estimated to be served in approved
school-to-work programs for that year. Such estimates shall be
published by the Secretary of Labor acting through the Bureau
of Job Apprenticeship before the beginning of the calendar year
to which the allocation applies.
``(3) Allocation to approved school-to-work programs.--The
portion of the national school-to-work program limitation for
any calendar year which is allocated to any State shall be
allocated among the approved school-to-work programs in such
State in such manner as the Secretary of Labor acting through
the Bureau of Job Apprenticeship shall prescribe.''
(d) Effective Date.--The amendments made by this section shall
apply in the case of individuals who begin work for the employer after
December 31, 1994.
TITLE II--AUTHORIZATION OF APPROPRIATIONS FOR THE NATIONAL AND
COMMUNITY SERVICE ACT OF 1990
SEC. 201. AUTHORIZATION OF APPROPRIATIONS FOR THE NATIONAL SERVICE
TRUST PROGRAM, NATIONAL SERVICE EDUCATIONAL AWARDS, AND
QUALITY AND INNOVATION ACTIVITIES.
Section 501(a)(2)(A) of the National and Community Service Act of
1990 (42 U.S.C. 12681(a)(2)(A)) is amended by striking ``$500,000,000
for fiscal year 1995, and $700,000,000 for fiscal year 1996'' and
inserting ``$1,000,000,000 for fiscal year 1995, $1,400,000,000 for
fiscal year 1996, and $3,000,000,000 for each of the fiscal years 1997
through 1999''.
SEC. 202. AUTHORIZATION OF APPROPRIATIONS FOR CIVILIAN COMMUNITY CORPS
DEMONSTRATION PROGRAM.
Section 501(a)(3) of the National and Community Service Act of 1990
(42 U.S.C. 12681(a)(3)) is amended by striking ``through 1996'' and
inserting ``through 1999''.
SEC. 203. AUTHORIZATION OF APPROPRIATIONS FOR ADMINISTRATION OF THE
NATIONAL AND COMMUNITY SERVICE ACT OF 1990.
Section 501(a)(4)(A) of the National and Community Service Act of
1990 (42 U.S.C. 12681(a)(4)(A)) is amended by striking ``$60,000,000
for fiscal year 1995, and $70,000,000 for fiscal year 1996'' and
inserting ``$80,000,000 for fiscal year 1995, $90,000,000 for fiscal
year 1996, and $100,000,000 for each of the fiscal years 1997 through
1999''.
TITLE III--STUDY AND REPORT RELATING TO CONSOLIDATION OF FEDERAL
DISLOCATED WORKER PROGRAMS
SEC. 301. STUDY.
(a) In General.--The Secretary of Labor shall conduct a study on
the feasibility of consolidating the administration of the Federal
dislocated worker programs described in subsection (b) into a single
comprehensive program, the goals of which are--
(1) to speed up the process of determining the eligibility
of individuals for training and related services under such
programs;
(2) to give such individuals increased flexibility in how
they receive and use such training and related services; and
(3) to reduce the overlap in administration among such
programs and to provide more efficient service under such
programs by establishing local common points of access for such
training and related services.
(b) Federal Dislocated Worker Programs.--The Federal dislocated
worker programs described in this subsection are--
(1) programs under title III of the Job Training
Partnership Act (29 U.S.C. 1651 et seq.), including--
(A) the defense conversion adjustment program under
section 325 of such Act (29 U.S.C. 1662d);
(B) the defense diversification program under
section 325A of such Act (29 U.S.C. 1662d-1); and
(C) the clean air employment transition assistance
program under section 326 of such Act (29 U.S.C.
1662e); and
(2) the trade adjustment assistance program under chapter 2
of title II of the Trade Act of 1974 (19 U.S.C. 2271 et seq.).
SEC. 302. REPORT.
Not later than 1 year after the date of the enactment of this Act,
the Secretary of Labor shall submit to the Congress a report
containing--
(1) the results of the study carried out under section 301;
and
(2) if appropriate, recommendations for legislation to
achieve the consolidation of the administration of the Federal
dislocated worker programs described in such section.
TITLE IV--FINANCING PROVISIONS
SEC. 401. REQUIRING CERTAIN AGENCIES TO PREFUND GOVERNMENT HEALTH
BENEFITS CONTRIBUTIONS FOR THEIR ANNUITANTS.
(a) Definitions.--For the purpose of this section--
(1) the term ``agency'' means any agency or other
instrumentality within the executive branch of the Government,
the receipts and disbursements of which are not generally
included in the totals of the budget of the United States
Government submitted by the President;
(2) the term ``health benefits plan'' means, with respect
to an agency, a health benefits plan, established by or under
Federal law, in which employees or annuitants of such agency
may participate;
(3) the term ``health-benefits coverage'' means coverage
under a health benefits plan'';
(4) an individual shall be considered to be an ``annuitant
of an agency'' if such individual is entitled to an annuity,
under a retirement system established by or under Federal law,
by virtue of--
(A) such individual's service with, and separation
from, such agency; or
(B) being the survivor of an annuitant under
subparagraph (A) or of an individual who died while
employed by such agency; and
(5) the term ``Office'' means the Office of Personnel
Management.
(b) Prefunding Requirement.--
(1) In general.--Effective as of October 1, 1994, each
agency (or February 1, 1995, in the case of the agency with the
greatest number of employees, as determined by the Office)
shall be required to prepay the Government contributions which
are or will be required in connection with providing health-
benefits coverage for annuitants of such agency.
(2) Regulations.--The Office shall prescribe such
regulations as may be necessary to carry out this section. The
regulations shall be designed to ensure at least the following:
(A) Amounts paid by each agency shall be sufficient
to cover the amounts which would otherwise be payable
by such agency (on a ``pay-as-you-go'' basis), on or
after the applicable effective date under paragraph
(1), on behalf of--
(i) individuals who are annuitants of the
agency as of such effective date; and
(ii) individuals who are employed by the
agency as of such effective date, or who become
employed by the agency after such effective
date, after such individuals have become
annuitants of the agency (including their
survivors).
(B)(i) For purposes of determining any amounts
payable by an agency--
(I) this section shall be treated as if it
had taken effect at the beginning of the 20-
year period which ends on the effective date
applicable under paragraph (1) with respect to
such agency; and
(II) in addition to any amounts payable
under subparagraph (A), each agency shall also
be responsible for paying any amounts for which
it would have been responsible, with respect to
the 20-year period described in subclause (I),
in connection with any individuals who are
annuitants or employees of the agency as of the
applicable effective date under paragraph (1).
(ii) Any amounts payable under this subparagraph
for periods preceding the applicable effective date
under paragraph (1) shall be payable in equal
installments over the 20-year period beginning on such
effective date.
(c) FASB Standards.--Regulations under subsection (b) shall be in
conformance with the provisions of standard 106 of the Financial
Accounting Standards Board, issued in December 1990.
(d) Clarification.--Nothing in this section shall be considered to
permit or require duplicative payments on behalf of any individuals.
(e) Draft Legislation.--The Office shall prepare and submit to
Congress any draft legislation which may be necessary in order to carry
out this section.
SEC. 402. RESCISSION OF FUNDS FOR TRAVEL ACCOUNTS.
(a) In General.--Of the funds made available in any appropriations
Act for fiscal year 1994 to any executive department or agency, or any
entity in the legislative branch, for purposes of official travel, 15
percent is rescinded. The Director of the Office of Management and
Budget shall allocate such rescission among the appropriate accounts,
and shall submit to the Congress a report setting forth such
allocation.
(b) Exceptions.--Subsection (a) shall not apply to--
(1) the Department of Defense, the Department of Justice,
the Department of State, the Department of the Treasury, the
Department of Veterans Affairs, or any agency or office within
any such department; or
(2) the Office of Personnel Management in carrying out its
responsibilities under the Voting Rights Act of 1965.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Education and Labor.
Referred to the House Committee on Post Office and Civil Service.
Referred to the House Committee on Ways and Means.
Referred to the Subcommittee on Compensation and Employee Benefits.
Referred to the Subcommittee on Postsecondary Education and Training.
Referred to the Subcommittee on Elementary, Secondary and Vocational Education.
Referred to the Subcommittee on Labor-Management Relations.
Referred to the Subcommittee on Human Resources.
Referred to the Subcommittee on Select Education and Civil Rights.
Llama 3.2 · runs locally in your browser
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line