Bill · H.R. 5493· House(119-HR-5493)
USA Workforce Investment Act
- Introduced
- 9/18/2025
- Last activity
- 9/18/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Lloyd Smucker
- Cosponsors
- - 4 - 0
- Introduced
- In Committee
What this bill would do
The "USA Workforce Investment Act" proposes to amend the Internal Revenue Code of 1986. It aims to create a new tax credit for individuals who are United States citizens or residents. This credit is for cash contributions made to specific workforce development or apprenticeship training organizations. The credit is designed for organizations that are tax-exempt 501(c)(3) entities and are not private foundations. The bill also includes specific rules regarding credit limitations, state credit reductions, and how unused credits can be carried forward.
Yes· 3 of 6
Does this cut taxes for middle-income families?+3
The bill provides a new tax credit of up to $1,700 for contributions to workforce training programs.
Is this likely to create jobs?+3
The bill incentivizes donations to organizations that provide workforce development and apprenticeship training, which can lead to job creation.
Would middle-income households be better off under this?+3
The tax credit offers a financial benefit to individuals who choose to support vocational training through donations.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Credit for Contributions: Individuals who are citizens or residents of the United States can receive a credit against their tax for cash contributions made to workforce development or apprenticeship training organizations. (Section 2(a)(1), SEC. 25G(a))
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Support for Training Programs: The bill supports organizations that provide training services as defined by the Workforce Innovation and Opportunity Act. (Section 2(a)(1), SEC. 25G(c)(3))
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Flexibility with Unused Credits: If a taxpayer has a credit that exceeds certain limitations, they are allowed to carry the excess credit forward to succeeding taxable years for up to five years. (Section 2(a)(1), SEC. 25G(e)(1))
Potential Negative Impacts for People
-
Credit Caps: The amount of the credit allowed to any taxpayer for a taxable year is limited to $1,700. (Section 2(a)(1), SEC. 25G(b)(1))
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Reduction Due to State Benefits: If a taxpayer receives a credit on a State tax return for the same qualified contributions, the amount of the federal credit is reduced by that State credit amount. (Section 2(a)(1), SEC. 25G(b)(2))
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Restriction on Contribution Types: To qualify for the credit, the contribution must be made in the form of cash and must be designated by the organization to be used only for providing workforce development or apprenticeship training programs. (Section 2(a)(1), SEC. 25G(c)(1))
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Prohibition on Double Benefits: A qualified contribution that is used to claim this specific credit cannot be used again as a charitable contribution under section 170. (Section 2(a)(1), SEC. 25G(d))
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Increases Job Creation+3Reduces Middle Class Taxes+3
- Demographic And Interest Groups
- Good For Middle Class Households+3Good For Students+2
- Education And Technology
- Improves College Affordability+2
- Social Issues And Justice
- Improves Poverty Reduction+2
- 10/3/2025
- 1 Cosponsor added.
- 9/18/2025
- Referred to the House Committee on Ways and Means.
- 3 Cosponsors added.
- Introduced in House
Mike KellyRepublican · Pennsylvania
Max MillerRepublican · Ohio
Nathaniel MoranRepublican · Texas
Adrian SmithRepublican · Nebraska