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Tax Credits for Workforce Training and Education Scholarships.

This act introduces new tax credits for individuals and corporations making charitable contributions to organizations that provide workforce training or education scholarships. The goal is to encourage investment in skill development and education, potentially leading to better job opportunities and access to schooling for those in need. Organizations receiving these contributions must meet specific criteria for the donations to qualify for the credit.
Key points
Individuals and corporations can receive a tax credit of up to 25% of their tax liability (maximum $250,000) for donations to workforce development organizations.
Credits are also available for donations to organizations providing scholarships for elementary and secondary education, prioritizing students from lower-income households (up to 200% of median income).
An annual cap of $2 billion is set for these tax credits, split equally between workforce training and education scholarships.
Recipient organizations must adhere to strict requirements, including financial reporting and non-discrimination, and are mandated to distribute most of the funds received.
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Additional Information
Print number: 117_HR_4287
Sponsor: Rep. Smucker, Lloyd [R-PA-11]
Process start date: 2021-06-30
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

USA Workforce Tax Credit Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_4287.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-06-30.

What are the main provisions?

Key points include:

  • Individuals and corporations can receive a tax credit of up to 25% of their tax liability (maximum $250,000) for donations to workforce development organizations.
  • Credits are also available for donations to organizations providing scholarships for elementary and secondary education, prioritizing students from lower-income households (up to 200% of median income).
  • An annual cap of $2 billion is set for these tax credits, split equally between workforce training and education scholarships.
  • Recipient organizations must adhere to strict requirements, including financial reporting and non-discrimination, and are mandated to distribute most of the funds received.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Smucker, Lloyd [R-PA-11].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-28.

CATEGORIES

Taxes Education Labor