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Tax Credit for Donations to Workforce Training and Apprenticeship Programs.

This law introduces a new tax credit for individuals who donate cash or securities to certified non-profit organizations running workforce development and apprenticeship programs. The goal is to incentivize private funding for skill development, potentially increasing the availability of trained workers. The credit is subject to annual limits (up to $150,000) and a national cap, effective from 2025 through 2028.
Key points
A new tax credit is available for individuals making charitable contributions to approved workforce training and apprenticeship organizations.
The credit is capped at $150,000 per taxpayer annually, but is also subject to a national volume limit of $5 billion per year (2025-2028), allocated on a first-come, first-served basis.
Taxpayers cannot claim both this credit and the standard charitable deduction for the same contribution, preventing a double tax benefit.
The provisions apply to taxable years ending after December 31, 2024, and the credit program is scheduled to end after 2028.
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Additional Information
Print number: 118_HR_9461
Sponsor: Rep. Smucker, Lloyd [R-PA-11]
Process start date: 2024-09-06
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Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

USA Workforce Investment Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_9461.

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 2024-09-06.

What are the main provisions?

Key points include:

  • A new tax credit is available for individuals making charitable contributions to approved workforce training and apprenticeship organizations.
  • The credit is capped at $150,000 per taxpayer annually, but is also subject to a national volume limit of $5 billion per year (2025-2028), allocated on a first-come, first-served basis.
  • Taxpayers cannot claim both this credit and the standard charitable deduction for the same contribution, preventing a double tax benefit.
  • The provisions apply to taxable years ending after December 31, 2024, and the credit program is scheduled to end after 2028.
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: Placed on the Union Calendar, Calendar No. 793.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

Taxes Labor