H.R. 5325House113th Congress (2013-2015)In Committee

American Manufacturing Workforce Act of 2014

Introduced July 31, 2014

Legislative Activity

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2 earlier actions
HouseCommittee Latest Action

Referred to the Subcommittee on Higher Education and Workforce Training.

November 17, 2014

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HouseIntro Referral

Introduced in House

July 31, 2014

HouseIntro Referral

Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the 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.

July 31, 2014

HouseCommittee

Referred to the Subcommittee on Higher Education and Workforce Training.

November 17, 2014

Floor Debate

10 members

What members said about H.R. 5325 on the floor

4 Republicans6 Democrats
Barbara Boxer
Sen. Barbara BoxerD-CA · May 8, 2013

Madam President, what is the order? Madam President, how much time is going to be controlled by Senator Coburn, the opposition to his amendments, and Senator Whitehouse? How much time is there as far…

Christopher A. Coons
Sen. Christopher A. CoonsD-DE · May 8, 2013

I ask unanimous consent that the order for the quorum call be rescinded. Madam President, as the son and grandson of classroom teachers, as a father myself, as someone for whom education played a…

Sheldon Whitehouse
Sen. Sheldon WhitehouseD-RI · May 8, 2013

I ask unanimous consent that the order for the quorum call be rescinded. May I ask further consent that time during all of the quorum calls be charged equally to both sides. I suggest the absence of…

Tom Coburn
Sen. Tom CoburnR-OK · May 8, 2013

Madam President, first of all, I thank my colleagues for the opportunity to have regular order in the Senate. The ranking member of the committee would like to have 2 minutes before I start. The only…

John Barrasso
Sen. John BarrassoR-WY · May 8, 2013

Madam President, I ask unanimous consent that the order for the quorum call be rescinded. Madam President, I rise today in support of the 2013 Water Resources Development Act, or WRDA. I agree with…

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David Vitter
Sen. David VitterR-LA · May 8, 2013

Madam President, through the Chair, I thank the Senator from Oklahoma. I briefly want to say two things: No. 1, I too am very supportive of this bill, which I do think is a strong bipartisan and a…

Harry Reid
Sen. Harry ReidD-NV · May 8, 2013

Mr. President, I ask for the yeas and nays. One of the three scheduled votes has been withdrawn, an amendment, so we only have one more vote. Senator Boxer and Senator Vitter have a number of other…

Orrin G. Hatch
Sen. Orrin G. HatchR-UT · May 8, 2013

Mr. President, on rollcall vote 116, I voted ``yea.'' It was my intention to vote ``nay.'' Therefore, I ask unanimous consent that I be permitted to change my vote since it will not affect the…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · May 8, 2013

I move to lay that motion on the table. The motion to lay on the table was agreed to.

Richard J. Durbin
Sen. Richard J. DurbinD-IL · May 8, 2013

I announce that the Senator from New Jersey (Mr. Lautenberg) is necessarily absent.

Bill Text

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Introduced in HouseIssued July 31, 2014

I

113th CONGRESS

2d Session

H. R. 5325

IN THE HOUSE OF REPRESENTATIVES

July 31, 2014

Mr. Cárdenas (for himself, Mr. Joyce, Mr. McGovern, Mr. Veasey, Mr. Ryan of Ohio, Mr. Enyart, and Mr. Butterfield) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and the 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 tax incentives to meet the needs of the American manufacturing workforce, and for other purposes.

1.

Short title

This Act may be cited as the American Manufacturing Workforce Act of 2014.

2.

Refundable Tax Credit for Unemployed Workers Obtaining Manufacturing Job Training

(a)

In general

Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by inserting after section 36B the following new section:

36C.

Unemployed workers obtaining manufacturing job training

(a)

In general

In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year with respect to each eligible individual an amount equal to the eligible individual’s qualified training costs paid or incurred by the taxpayer during the taxable year.

(b)

Limitation

The credit allowed under subsection (a) with respect to each eligible individual shall not exceed $1,000.

(c)

Definitions

For purposes of this section—

(1)

Qualified training costs

The term qualified training costs means expenses for tuition, fees, and course materials paid or incurred in qualified manufacturing training.

(2)

Qualified manufacturing training

The term qualified manufacturing job training means training to develop or better skills for a manufacturing position in the manufacturing industry, as determined by the Secretary of Labor.

(3)

Eligible individual

For purposes of this section, the term eligible individual means an individual who—

(A)

is the taxpayer or the taxpayer’s spouse or dependent,

(B)

is certified by the State employment security agency established in accordance with the Act of June 6, 1933, as amended (29 U.S.C. 49–49n), as having been in receipt of unemployment compensation under State or Federal law on any day within the 1-year period ending on the date qualified manufacturing job training begins, and

(C)

has resided for the 6-month period preceding the date on which qualified manufacturing job training begins in one of the 15 States determined by the Secretary of Labor to be a State in which there are the greatest number of job opportunities in the manufacturing industry.

(d)

Denial of double benefit

No credit shall be allowed under this section for any expense for which a deduction or credit is allowed under any other provision of this chapter.

(e)

Termination

Subsection (a) shall not apply to amounts paid or incurred in taxable years beginning after December 31, 2020.

.

(b)

Conforming amendments

(1)

Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B,.

(2)

The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item:

.

(c)

Notice of credit

The Commissioner of Internal Revenue shall provide notice on the website of the Internal Revenue Service of the availability of the credit established by subsection (a), and it is the sense of the Congress that other governmental job training and unemployment compensation entities shall also provide notice of such credit on their websites.

(d)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2014.

3.

Employer credit for employer provided adult education and manufacturing job training programs

(a)

In general

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:

45S.

Credit for employer-provided adult education and manufacturing job training programs

(a)

In general

For the purposes of section 38, the education and training credit determined under this section for the taxable year is an amount equal to 20 percent of the aggregate qualified education and training expenses paid or incurred for each employee during the taxable year.

(b)

Limitation

The credit allowed under subsection (a) with respect to any employee for a taxable year shall not exceed $1,000.

(c)

Qualified education and training expenses

For purposes of this section, the term qualified education and training expenses means with respect to an employee amounts paid or incurred during the taxable year in providing education or training for manufacturing under the Workforce Investment Act of 1998 (29 U.S.C. 2801 et seq.) or a curriculum approved by the Employment and Training Administration of the Department of Labor to individuals employed by the taxpayer in manufacturing positions (as determined by the Secretary of Labor).

(d)

Special rules

(1)

Denial of double benefit

No deduction or credit shall be allowed under this chapter for the portion of the expenses that are taken into account in determining the credit under this section for the taxable year.

(2)

Aggregation

For purposes of this section, all persons treated as a single employer under subsection (a) or (b) or section 52, or subsection (m) or (o) of section 414, shall be treated as one person.

(e)

Election To have credit not apply

A taxpayer may elect (at such time and in such manner as the Secretary may by regulations prescribe) to have this section not apply for any taxable year.

(f)

Termination

This section shall not apply to expenses paid after December 31, 2020.

.

(b)

Credit To be part of general business credit

Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus, and by adding at the end the following new paragraph:

(37)

the education and training credit determined under section 45S(a).

.

(c)

Technical amendment

Section 6501(m) of the Internal Revenue Code of 1986 is amended by inserting 45S(e), after 45H(g),.

(d)

Clerical amendment

The table of sections for 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 item:

.

(e)

Effective dates

The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2014.

4.

Presidential award for business leadership in preparing workers for the manufacturing economy

(a)

Establishment

There is established the Presidential Award for Business Leadership in Manufacturing Job Training (referred to in this section as the Presidential Manufacturing Job Training Award), which shall be awarded to companies and other organizations for extraordinary efforts in assisting their employees and members to develop or better the manufacturing skills and training and increase the productivity of American manufacturing.

(b)

Selection and presentation of award

(1)

Selection

The President shall periodically award the Presidential Manufacturing Job Training Award to companies and other organizations described in subsection (a) after reviewing recommendations to the President with respect to such award by the Secretary of Labor in consultation with the Secretary of Commerce.

(2)

Presentation

The presentation of the Presidential Manufacturing Job Training Award shall be made by the President, or a designee of the President, in conjunction with an appropriate ceremony.

5.

Best practices for manufacturing job training

The Secretary of Labor shall, from time to time, collect and disseminate best practices for manufacturing job training.