HR4685-118

Introduced

To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax as an incentive to partner with educational institutions to improve workforce development and job training for students and a credit against income tax for certain expenses of job training programs.

118th Congress Introduced Jul 17, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax as an incentive to partner with educational institutions to improve workforce development and job training for students and a credit against income tax for certain expenses of job training programs., changes federal law or congressional policy affecting workers, employers, and labor regulators. The main policy domain is Labor, Education, Finance.

Who Benefits and How

workers, employers, and labor regulators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, workers, employers, and labor regulators may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H845D7094A93F4A4F9C3589BD93F956A9: 1. Short title This Act may be cited as the Workforce Development Investment Act of 2023.
  • Section H90C8B82C6BCA46DF8FD209E646F5039B: 2. Credit for employers which partner with educational institutions to improve workforce development and job training for students Subpart D of part IV of...
  • Section H257EBC3FA1364A138D957F9B808B681D: 45BB. Employers partnering with educational institutions to improve workforce development and job training for students For purposes of section 38, the...
  • Section HEFFDDCB61C6E4255B3AD5DC32A095DA3: 3. Tax credit for employers who engage in qualified worker training Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as...
  • Section HA2BDB230216F4731ABA1C1FE5636A6B3: 45CC. Credit for employers who engage in qualified worker training For purposes of section 38, in the case of any employer, the worker training tax credit...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax as an incentive to partner with educational institutions to improve workforce development and job training for students and a credit against income tax for certain expenses of job training programs., changes federal law or congressional policy affecting workers, employers, and labor regulators.

Key Policy Areas

Labor, Education, Finance

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax as an incentive to partner with educational institutions to improve workforce development and job training for students and a credit against income tax for certain expenses of job training programs., changes federal law or congressional policy affecting workers, employers, and labor regulators.

Policy Domains

Labor Education Finance

Whole bill

Identified Gains
  • workers, employers, and labor regulators
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
workers, employers, and labor regulators: ,
Identified Costs
  • federal implementing agencies
  • workers, employers, and labor regulators
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: ,
workers, employers, and labor regulators: ,

Legislative Progress

Introduced
Introduced Committee Passed
Jul 17, 2023

Ms. Kuster introduced the following bill; which was referred to …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Labor Education Finance
Actor Mappings
"secretary_of_labor"
→ Secretary of Labor
"secretary_of_education"
→ Secretary of Education

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology