[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5869 Introduced in House (IH)]
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116th CONGRESS
2d Session
H. R. 5869
To amend the Internal Revenue Code to provide business with a tax
credit for investing in work-based learning for workers with low skill
levels.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 12, 2020
Mr. Horsford (for himself and Mr. Guthrie) introduced the following
bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code to provide business with a tax
credit for investing in work-based learning for workers with low skill
levels.
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 ``Skill and Knowledge Investments
Leverage Leaders' Untapped Potential Tax Credit Act of 2020'' or the
``SKILL UP Act of 2020''.
SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR PARTICIPATION IN QUALIFYING
WORK-BASED LEARNING PROGRAMS.
(a) In General.--Paragraph (1) of section 51(d) of the Internal
Revenue Code of 1986 is amended by striking ``or'' at the end of
subparagraph (I), by striking the period at the end of subparagraph (J)
and inserting ``, or'', and by inserting after subparagraph (J) the
following:
``(K) a qualified work-based learning
participant.''.
(b) Wages Per Year Taken Into Account.--Paragraph (3) of section
51(b) of such Code is amended by inserting ``or who is a qualified
work-based learning participant'' after ``subsection
(d)(3)(A)(ii)(II)''.
(c) Qualified Work-Based Learning Participant.--Section 51(d) of
such Code is amended by adding at the end the following:
``(16) Qualified work-based learning participant.--
``(A) In general.--The term `qualified work-based
learning participant' means an individual who--
``(i) is a member of one of the targeted
group referred to in subparagraphs (A) through
(J) of paragraph (1), and
``(ii) enrolled in a qualifying work-based
learning opportunity either--
``(I) within 3-month period
beginning on the hiring date, or
``(II) in the case of a program
described in subparagraph (B)(iii),
during the six-month period prior to
the hiring date.
``(B) Qualifying work-based learning opportunity.--
For the purpose of this paragraph, the term `qualifying
work-based learning opportunity' means--
``(i) an apprenticeship program registered
under the Act of August 16, 1937 (commonly
known as the National Apprenticeship Act; 50
Stat. 664, chapter 663; 29 U.S.C. 50 et seq.),
``(ii) a program that has been approved by
the designated local agency and that may be
provided directly by an employer, or in
partnership with one or more training
providers, in which--
``(I) the training is provided to
individuals who are full-time employees
of the employer,
``(II) training consists of on the
job instruction or a combination of on
the job and classroom instruction, and
``(III) successful completion of
the training program, or modules of the
training program--
``(aa) provides for an
increase in hourly wages for
the employee, and
``(bb) may provide for the
attainment of a recognized
postsecondary credential (as
defined under the Workforce
Innovation and Opportunity
Act), and
``(iii) a program that has been approved by
the designated local agency as under clause
(ii) in which a third party serves as employer
of record for purposes of operating an approved
program with the participating employer.''.
(d) Credit for Tax-Exempt Employers for Employment of Qualified
Work-Based Learning Participants.--
(1) In general.--Paragraph (1) of section 3111(e) of such
Code is amended by inserting ``or qualified work-based learning
participant'' after ``qualified veteran'' both places it
appears.
(2) Overall limitation.--Paragraph (2) of section 3111(e)
of such Code is amended by inserting ``or qualified work-based
learning participants'' after ``qualified veterans''.
(3) Applicable period.--Paragraph (4) of section 3111(e) of
such Code is amended by inserting ``or qualified work-based
learning participant'' after ``qualified veteran'' both places
it appears.
(4) Definitions.--Paragraph (5) of section 3111(e) of such
Code is amended by striking ``and'' at the end of subparagraph
(A), by striking the period at the end of subparagraph (B) and
inserting ``, and'', and by inserting after subparagraph (B)
the following:
``(C) the term `qualified work-based learning
participant' has the meaning given such term by section
51(d)(16).''.
(e) Effective Date.--The amendments made by this section shall
apply to wages paid after 90 days after the date of the enactment of
this Act, with respect to enrollment in qualifying work-based learning
programs beginning after such date.
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