A bill to amend the Internal Revenue Code of 1986 to allow small employers a credit against income tax for the cost of on-the-job training expenses, to make the research credit permanent, and to increase the simplified research credit; to the Committee on Ways and Means.

H.R. 4473 — A bill to amend the Internal Revenue Code of 1986 to allow small employers a credit against income tax for the cost of on-the-job training expenses, to make the research credit permanent, and to increase the simplified research credit; to the Committee on Ways and Means.

By Mr. FOSTER (for himself, Ms. Tsongas, Mr. Owens, Mr. Enyart, and Mr. Cardenas), H3196 [10AP]