American Manufacturing Workforce Act of 2014 - Amends the Internal Revenue Code to allow, through 2020, tax credits for: (1) up to $1,000 of the expenses for tuition, fees, and course materials paid or incurred for the training of a worker to develop or improve skills for a manufacturing position; and (2) up to 20% of the first $1,000 of education or training expenses for manufacturing under the Workforce Investment Act of 1998 or a curriculum approved by the Employment and Training Administration for individuals employed in manufacturing positions.
Establishes the Presidential Award for Business Leadership in Manufacturing Job Training to recognize companies and other organizations for extraordinary efforts in assisting their employees and members to develop or improve manufacturing skills and training and increase productivity.
Directs the Secretary of Labor to periodically collect and disseminate best practices for manufacturing job training.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5325 Introduced in House (IH)]
113th CONGRESS
2d Session
H. R. 5325
To amend the Internal Revenue Code of 1986 to provide tax incentives to
meet the needs of the American manufacturing workforce, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 31, 2014
Mr. Cardenas (for himself, Mr. Joyce, Mr. McGovern, Mr. Veasey, Mr.
Ryan of Ohio, Mr. Enyart, and Mr. Butterfield) introduced the following
bill; which was referred to the Committee on Ways and Means, and in
addition to the Committee on Education and the Workforce, for a period
to be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the
committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide tax incentives to
meet the needs of the American manufacturing workforce, and for other
purposes.
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 ``American Manufacturing Workforce Act
of 2014''.
SEC. 2. REFUNDABLE TAX CREDIT FOR UNEMPLOYED WORKERS OBTAINING
MANUFACTURING JOB TRAINING.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to refundable credits)
is amended by inserting after section 36B the following new section:
``SEC. 36C. UNEMPLOYED WORKERS OBTAINING MANUFACTURING JOB TRAINING.
``(a) In General.--In the case of an eligible individual, there
shall be allowed as a credit against the tax imposed by this subtitle
for the taxable year with respect to each eligible individual an amount
equal to the eligible individual's qualified training costs paid or
incurred by the taxpayer during the taxable year.
``(b) Limitation.--The credit allowed under subsection (a) with
respect to each eligible individual shall not exceed $1,000.
``(c) Definitions.--For purposes of this section--
``(1) Qualified training costs.--The term `qualified
training costs' means expenses for tuition, fees, and course
materials paid or incurred in qualified manufacturing training.
``(2) Qualified manufacturing training.--The term
`qualified manufacturing job training' means training to
develop or better skills for a manufacturing position in the
manufacturing industry, as determined by the Secretary of
Labor.
``(3) Eligible individual.--For purposes of this section,
the term `eligible individual' means an individual who--
``(A) is the taxpayer or the taxpayer's spouse or
dependent,
``(B) is certified by the State employment security
agency established in accordance with the Act of June
6, 1933, as amended (29 U.S.C. 49-49n), as having been
in receipt of unemployment compensation under State or
Federal law on any day within the 1-year period ending
on the date qualified manufacturing job training
begins, and
``(C) has resided for the 6-month period preceding
the date on which qualified manufacturing job training
begins in one of the 15 States determined by the
Secretary of Labor to be a State in which there are the
greatest number of job opportunities in the
manufacturing industry.
``(d) Denial of Double Benefit.--No credit shall be allowed under
this section for any expense for which a deduction or credit is allowed
under any other provision of this chapter.
``(e) Termination.--Subsection (a) shall not apply to amounts paid
or incurred in taxable years beginning after December 31, 2020.''.
(b) Conforming Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``36C,'' after ``36B,''.
(2) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
is amended by inserting after the item relating to section 36B
the following new item:
``Sec. 36C. Unemployed workers obtaining manufacturing job training.''.
(c) Notice of Credit.--The Commissioner of Internal Revenue shall
provide notice on the website of the Internal Revenue Service of the
availability of the credit established by subsection (a), and it is the
sense of the Congress that other governmental job training and
unemployment compensation entities shall also provide notice of such
credit on their websites.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2014.
SEC. 3. EMPLOYER CREDIT FOR EMPLOYER PROVIDED ADULT EDUCATION AND
MANUFACTURING JOB TRAINING PROGRAMS.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:
``SEC. 45S. CREDIT FOR EMPLOYER-PROVIDED ADULT EDUCATION AND
MANUFACTURING JOB TRAINING PROGRAMS.
``(a) In General.--For the purposes of section 38, the education
and training credit determined under this section for the taxable year
is an amount equal to 20 percent of the aggregate qualified education
and training expenses paid or incurred for each employee during the
taxable year.
``(b) Limitation.--The credit allowed under subsection (a) with
respect to any employee for a taxable year shall not exceed $1,000.
``(c) Qualified Education and Training Expenses.--For purposes of
this section, the term `qualified education and training expenses'
means with respect to an employee amounts paid or incurred during the
taxable year in providing education or training for manufacturing under
the Workforce Investment Act of 1998 (29 U.S.C. 2801 et seq.) or a
curriculum approved by the Employment and Training Administration of
the Department of Labor to individuals employed by the taxpayer in
manufacturing positions (as determined by the Secretary of Labor).
``(d) Special Rules.--
``(1) Denial of double benefit.--No deduction or credit
shall be allowed under this chapter for the portion of the
expenses that are taken into account in determining the credit
under this section for the taxable year.
``(2) Aggregation.--For purposes of this section, all
persons treated as a single employer under subsection (a) or
(b) or section 52, or subsection (m) or (o) of section 414,
shall be treated as one person.
``(e) Election To Have Credit Not Apply.--A taxpayer may elect (at
such time and in such manner as the Secretary may by regulations
prescribe) to have this section not apply for any taxable year.
``(f) Termination.--This section shall not apply to expenses paid
after December 31, 2020.''.
(b) Credit To Be Part of General Business Credit.--Subsection (b)
of section 38 of the Internal Revenue Code of 1986 is amended by
striking ``plus'' at the end of paragraph (35), by striking the period
at the end of paragraph (36) and inserting ``, plus'', and by adding at
the end the following new paragraph:
``(37) the education and training credit determined under
section 45S(a).''.
(c) Technical Amendment.--Section 6501(m) of the Internal Revenue
Code of 1986 is amended by inserting ``45S(e),'' after ``45H(g),''.
(d) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by adding at the end the following new item:
``Sec. 45S. Credit for employer-provided adult education and
manufacturing job training programs.''.
(e) Effective Dates.--The amendments made by this section shall
apply to expenses paid or incurred in taxable years beginning after
December 31, 2014.
SEC. 4. PRESIDENTIAL AWARD FOR BUSINESS LEADERSHIP IN PREPARING WORKERS
FOR THE MANUFACTURING ECONOMY.
(a) Establishment.--There is established the Presidential Award for
Business Leadership in Manufacturing Job Training (referred to in this
section as the ``Presidential Manufacturing Job Training Award''),
which shall be awarded to companies and other organizations for
extraordinary efforts in assisting their employees and members to
develop or better the manufacturing skills and training and increase
the productivity of American manufacturing.
(b) Selection and Presentation of Award.--
(1) Selection.--The President shall periodically award the
Presidential Manufacturing Job Training Award to companies and
other organizations described in subsection (a) after reviewing
recommendations to the President with respect to such award by
the Secretary of Labor in consultation with the Secretary of
Commerce.
(2) Presentation.--The presentation of the Presidential
Manufacturing Job Training Award shall be made by the
President, or a designee of the President, in conjunction with
an appropriate ceremony.
SEC. 5. BEST PRACTICES FOR MANUFACTURING JOB TRAINING.
The Secretary of Labor shall, from time to time, collect and
disseminate best practices for manufacturing job training.
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Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Higher Education and Workforce Training.
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