Investing in American Workers Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6752 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6752 To amend the Internal Revenue Code of 1986 to provide a credit for employer-provided worker training. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 16, 2025 Mr. Krishnamoorthi introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and 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 a credit for employer-provided worker training. 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 ``Investing in American Workers Act''. SEC. 2. EMPLOYER-PROVIDED WORKER TRAINING CREDIT. (a) In General.-- (1) Determination of credit.--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. 45BB EMPLOYER-PROVIDED WORKER TRAINING CREDIT. ``(a) In General.--For purposes of section 38, the employer- provided worker training credit under this section for the taxable year is an amount equal to 20 percent of the excess (if any) of-- ``(1) the qualified training expenditures for the taxable year, over ``(2) the average of the adjusted qualified training expenditures for the 3 taxable years preceding the taxable year for which the credit is being determined. ``(b) Qualified Training Expenditures.--For purposes of this section-- ``(1) In general.--The term `qualified training expenditures' means any expenditures for the qualified