USA Workforce Investment Act

This bill would create a federal income tax credit for individuals who give cash donations to certain nonprofit organizations that provide workforce development or apprenticeship training. The credit would equal the amount donated, up to $1,700 per year, and would be reduced by any state tax credit the person receives for the same donations. Eligible nonprofits must be 501(c)(3) public charities on a state list of approved training providers under the Workforce Innovation and Opportunity Act, and must designate the donation for training programs. Donations claimed for this credit could not also be deducted as charitable contributions, and unused credit could be carried forward for up to five years.

Full text and official record on Congress.gov

Sponsors

• Lloyd Smucker Republican sponsor
• 4 cosponsors