H.R. 2431 · 114th Congress
On-the-Job Training Tax Credit Act of 2015
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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
AguilarSponsor8 cosponsors · 7 D, 1 R
D
Cárdenas
BL
D
Lawrence
NT
D
Torres
FL
R
LoBiondo
ES
D
Swalwell
LS
D
Sanchez
GN
D
Napolitano
MT
D
Takano0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to allow employers who employ 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.
What it does: CRS summary · Introduced in House · May 19, 2015
On-the-Job Training Tax Credit Act of 2015
Amends the Internal Revenue Code to allow employers who employ 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.
Defines "qualified training program" as 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 which conforms to apprentice training programs developed or administered by an employer trade group or committee; or (5) an industry-sponsored or -administered program which is clearly identified and commonly recognized.
Terminates such credit after 2017.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: On-the-Job Training Tax Credit Act of 2015
Latest action (May 21, 2015): Sponsor introductory remarks on measure. (CR H3544)
Policy area: Taxation · Origin: House · Introduced: May 19, 2015
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.