To amend the Internal Revenue Code of 1986 to provide employers a credit against employment and income taxes for certain employee training expenses.
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 provide employers a credit against employment and income taxes for certain employee training expenses., changes federal law or congressional policy affecting workers, employers, and labor regulators. The main policy domain is Labor, Environment, 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 HEB633B7AC72F45C9AA9DC8701C7423EE: 1. Short title This Act may be cited as the Bettering Employee Skills and Talents Act or the BEST Act.
- Section H9E64F0E04FFB4975B3680DD0916E2E02: 2. Workforce training credit Subchapter D of chapter 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:...
- Section H3E77B55962394FD9A8CCD707EAEC93F2: 3135. Workforce training credit There shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to 30 percent...
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 provide employers a credit against employment and income taxes for certain employee training expenses., changes federal law or congressional policy affecting workers, employers, and labor regulators.
Key Policy Areas
Labor, Environment, Finance
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to provide employers a credit against employment and income taxes for certain employee training expenses., changes federal law or congressional policy affecting workers, employers, and labor regulators.
Policy Domains
Whole bill
Identified Gains
- workers, employers, and labor regulators
Identified Costs
- federal implementing agencies
- workers, employers, and labor regulators
Sponsors
Legislative Progress
IntroducedMrs. Hinson 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?
- "the_secretary"
- → The Secretary identified in the operative section
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.
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