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RCP Congressional Bill Tracker - H.R. 2431

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H.R. 2431: On-the-Job Training Tax Credit Act of 2015

Title: On-the-Job Training Tax Credit Act of 2015

Introduced: May 19, 2015 (114th Congress)

Sponsor: (No First Name Found) (No Last Name Found) [-]

Status: Referred to Committee - Sponsor introductory remarks on measure.

Summary: 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.

Votes


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