3.0.0 2431 2023-01-11T13:31:21Z 2023-01-11T13:31:21Z House HR 2015-05-19 114 [Congressional Record Volume 161, Number 77 (Tuesday, May 19, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. AGUILAR:H.R. 2431.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 and Clause 18 of Section 8, ofArticle 1 of the United States Constitution.[Page H3389]]]> hswm00 Ways and Means Committee House Standing Referred to 2015-05-19T14:03:05Z 2015-05-21 Sponsor introductory remarks on measure. (CR H3544) IntroReferral B00100 9 Library of Congress 2015-05-19 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2015-05-19 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-05-19 Introduced in House IntroReferral 1000 9 Library of Congress A000371 Rep. Aguilar, Pete [D-CA-31] Pete Aguilar D CA 31 N C001097 Rep. Cárdenas, Tony [D-CA-29] Tony Cárdenas D CA 29 2015-06-03 False L000581 Rep. Lawrence, Brenda L. [D-MI-14] Brenda Lawrence D MI L. 14 2015-06-03 False T000474 Rep. Torres, Norma J. [D-CA-35] Norma Torres D CA J. 35 2015-06-03 False L000554 Rep. LoBiondo, Frank A. [R-NJ-2] FRANK LOBIONDO R NJ A. 2 2015-06-12 False S001193 Rep. Swalwell, Eric [D-CA-15] Eric Swalwell D CA 15 2015-06-17 False S000030 Rep. Sanchez, Loretta [D-CA-46] LORETTA SANCHEZ D CA 46 2016-05-06 False N000179 Rep. Napolitano, Grace F. [D-CA-32] GRACE NAPOLITANO D CA F. 32 2016-09-20 False T000472 Rep. Takano, Mark [D-CA-41] Mark Takano D CA 41 2016-09-22 False Taxation Employment and training programs Income tax credits Taxation 00 2015-05-19 Introduced in House 2015-06-04T21:58:08Z 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.

]]> On-the-Job Training Tax Credit Act of 2015 Display Title On-the-Job Training Tax Credit Act of 2015 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide a credit against tax for job training expenses of employers. Introduced in House IH Short Titles as Introduced On-the-Job Training Tax Credit Act of 2015 Introduced in House 2015-05-19T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr2431ih/xml/BILLS-114hr2431ih.xml 2015-05-21 Sponsor introductory remarks on measure. (CR H3544) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.