HR5493-119

Introduced

To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing workforce training.

119th Congress Introduced Sep 18, 2025

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

The bill reduces a tax credit, compliance mandate, exemption provision: 2 and reduces a tax credit, compliance mandate, exemption provision: 25G. Contributions to workforce development and apprenticeship training programs In the case of an individual who is a citizen or resident of the United. It relies on tax credits, compliance mandates, and exemptions. The main policy areas are Environment.

Who Benefits and How

The available clause analysis does not identify a specific beneficiary group.

Who Bears the Burden and How

No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.

Key Provisions

  • Reduces a tax credit, compliance mandate, exemption provision: 2.
  • Reduces a tax credit, compliance mandate, exemption provision: 25G. Contributions to workforce development and apprenticeship training programs In the case of an individual who is a citizen or resident of the United...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.

At a Glance

What This Bill Does

The bill reduces a tax credit, compliance mandate, exemption provision: 2 and reduces a tax credit, compliance mandate, exemption provision: 25G. Contributions to workforce development and apprenticeship training programs In the case of an individual who is a citizen or resident of the United.

Key Policy Areas

Environment

Primary Purpose

The bill reduces a tax credit, compliance mandate, exemption provision: 2 and reduces a tax credit, compliance mandate, exemption provision: 25G. Contributions to workforce development and apprenticeship training programs In the case of an individual who is a citizen or resident of the United.

Policy Domains

Environment

Legislative Progress

Introduced
Introduced Committee Passed
Sep 18, 2025

Mr. Smucker (for himself, Mr. Smith of Nebraska, Mr. Kelly …

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
Environment
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

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