Bill · H.R. 6752· House(119-HR-6752)
Investing in American Workers Act
- Introduced
- 12/16/2025
- Last activity
- 12/16/2025 — Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Sponsored by
- Raja Krishnamoorthi
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
The Investing in American Workers Act aims to amend the Internal Revenue Code of 1986 to establish a new tax credit for employer-provided worker training. This credit is calculated as 20 percent of the excess of qualified training expenditures over the average of the previous three years. The training must result in the attainment of a recognized postsecondary credential through specific approved channels. The bill provides special rules for businesses that have not had training expenditures in recent years. Additionally, certain small businesses and tax-exempt organizations can elect to apply a portion of this credit against payroll taxes.
Yes· 3 of 16
Does this make it easier to run a small business?+6
Small businesses with gross receipts under $5,000,000 receive specific benefits, including the option to apply credits against payroll taxes and simplified filing methods.
Would business owners be better off under this?+5
Business owners can offset the costs of training their employees through a significant tax credit.
Does this cut taxes for small businesses?+5
The bill provides a new tax credit of 20 percent for qualified training expenditures to help small businesses grow their workforce.
The opposite
Does this make what the government does easier for the public to see?-1
The bill requires employers to collect and report demographic information including race, ethnicity, and gender.
Who it would affect, and how
Potential Positive Impacts for People
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Financial Incentive for Employee Training: Employers can receive a credit equal to 20 percent of excess qualified training expenditures, which encourages providing training that leads to recognized credentials (Section 2(a)(1)).
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Support for Career Advancement: The bill defines qualified training as that which results in the attainment of a recognized postssecondary credential, such as an industry-recognized certificate, license, or associate or baccalaureate degree (Section 2(a)(2)(A)(vi)).
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Accessibility for Small Businesses: Qualified small businesses with gross receipts of less than $5,000,000 have the option to elect to apply a portion of the credit against payroll taxes (Section 2(a)(5)(3)).
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Simplified Administration for Small Employers: The Secretary of the Treasury is directed to provide a simplified method for filing tax and information returns for employers with less than $5,000,000 in annual gross receipts (Section 2(d)).
Potential Negative Impacts for People
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Exclusion of Certain Training Costs: The credit does not include amounts paid for meals, lodging, transportation, or other services incidental to the qualified training (Section 2(a)(2)(1)).
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Income Limitations on Benefits: The credit is specifically for the training of non-highly compensated employees, meaning those earning more than 60 percent of the amount applicable under section 414(q)(1)(B) would not benefit (Section 2(a)(2)(3)).
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Potential Compliance Burdens: While the Secretary is directed to minimize burdens, regulations may still require the collection and reporting of demographic information regarding the race, ethnicity, and gender of individuals receiving training (Section 2(a)(5)(6)(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.
- Demographic And Interest Groups
- Good For Business Owners+5Good For Low Income Households+4Good For Young Adults+4Good For Middle Class Households+3Good For Union Workers+3Good For African Americans+2Good For Asian Americans+2Good For Hispanic Americans+2Good For Urban Residents+2Good For White Americans+2
- Economy And Finance
- Improves Small Business Support+6Reduces Small Business Taxes+5Increases Job Creation+4Improves Economic Growth+3
- Social Issues And Justice
- Improves Poverty Reduction+3
- Education And Technology
- Improves College Affordability+2
- Governance And Ideology
- Improves Government Transparency-1
- 12/16/2025
- Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.