USA Workforce Investment Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5493 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5493 To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing workforce training. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 18, 2025 Mr. Smucker (for himself, Mr. Smith of Nebraska, Mr. Kelly of Pennsylvania, and Mr. Miller of Ohio) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing workforce 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 ``USA Workforce Investment Act''. SEC. 2. TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS TO WORKFORCE DEVELOPMENT OR APPRENTICESHIP TRAINING PROGRAMS. (a) Allowance of Credit.-- (1) In general.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25F the following new section: ``SEC. 25G. CONTRIBUTIONS TO WORKFORCE DEVELOPMENT AND APPRENTICESHIP TRAINING PROGRAMS. ``(a) Allowance of Credit.--In the case of an individual who is a citizen or resident of the United States (within the meaning of section 7701(a)(9)), there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the aggregate amount of qualified contributions made by the taxpayer during the year. ``(b) Limitations.-- ``(1) In general.--The credit allowed under subsection (a) to any taxpayer for any taxable year shall not exceed $1,700. ``(2) Reduction based on state credit.--The