On-the-Job Training Tax Credit Act of 2015
Latest action · May 21, 2015 Sponsor introductory remarks on measure. (CR H3544)
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedMay 19, 2015
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
On-the-Job Training Tax Credit Act of 2015
Amends the Internal Revenue Code to allow employers who employ not more than 500 full-time employees during the taxable year an on-the-job training tax credit equal to the lesser of: 50% of the job training program expenditures for a full-time employee participating in a qualified training program, or $5,000.
Defines "qualified training program" as a written plan of study and training that is either: (1) an apprenticeship program registered and certified with the Department of Labor under the National Apprenticeship Act; (2) a program licensed, registered, or certified by the workforce investment board or apprenticeship agency or council of a state or administered in compliance with state apprenticeship laws; (3) a program conducted by a vocational or technical education school, community college, industrial or trade training organization, or labor organization; (4) a program which conforms to apprentice training programs developed or administered by an employer trade group or committee; or (5) an industry-sponsored or -administered program which is clearly identified and commonly recognized.
Terminates such credit after 2017.
Cosponsors 8
Members who signed on, in the order they did. Signatures ran from Jun 3, 2015 to Sep 22, 2016.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-MI | Brenda L. Lawrence | Jun 3, 2015 | |
| D-CA | Norma J. Torres | Jun 3, 2015 | |
| D-CA | Tony Cárdenas | Jun 3, 2015 | |
| R-NJ | Frank A. LoBiondo | Jun 12, 2015 | |
| D-CA | Eric Swalwell | Jun 17, 2015 | |
| D-CA | Loretta Sanchez | May 6, 2016 | |
| D-CA | Grace F. Napolitano | Sep 20, 2016 | |
| D-CA | Mark Takano | Sep 22, 2016 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred May 19, 2015 |
Actions 3
Everything that happened, newest first.
- May 21, 2015Sponsor introductory remarks on measure. (CR H3544)
- May 19, 2015Introduced in House
- May 19, 2015Referred to the House Committee on Ways and Means.
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| House | Debate and remarks H3544 | Pete Aguilar D-CA | May 21, 2015 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 161, no. 77, May 19, 2015, page H3389.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 3204 | On-the-Job Training Tax Credit Act of 2017 | Reintroduced Bill | Jul 12, 2017 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to provide a credit against tax for job training expenses of employers.
- Short Titles as Introduced
- On-the-Job Training Tax Credit Act of 2015
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- May 19, 2015Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
