# 119-s-3489: Investing in American Workers Act

119-s-3489, Investing in American Workers Act, is a 119th Congress bill sponsored by Sen. Warner, Mark R. [D-VA] (D-VA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3489
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3489
- Congress: 119
- Title: Investing in American Workers Act
- Status: introduced
- Introduced: 2025-12-16
- Sponsor: Sen. Warner, Mark R. [D-VA] (D-VA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

This bill would create a refundable-like **tax credit for employer-provided training** that rewards firms for increasing spending on training for lower-paid workers. It ties credits to programs that lead to recognized postsecondary credentials and offers a payroll tax election for qualifying small employers. - Workers: Non-highly compensated employees are prioritized for funded training. The bill defines them as workers paid no more than 60 percent of a high-compensation threshold and covers apprenticeships, community college programs, industry certificates, and employer-run training. - Employers: The credit equals 20 percent of qualified training spending that exceeds the taxpayer's three-year prior average. It excludes amounts for meals, lodging, and transportation and the rate drops to 10 percent if the employer had no qualified training expenditures in any one of the three preceding years. - Small employers and rules: Businesses with under $5 million in gross receipts may elect to apply part of the credit against payroll taxes, capped at $250,000 per year, with simplified filing for small employers. The bill also aggregates controlled groups for limits, allows carryforwards, requires demographic reporting, and directs Treasury and Labor rulemaking.

## Provisions PRIA read

- New employer training tax credit: mixed, high. If enacted, employers would be able to claim a new tax credit for worker training. The credit would equal 20% of qualifying training spending above a three-year indexed average, or 10% in cases where a business had zero qualifying spending in any one of the three prior years. Training would have to…
- Payroll election for small employers: mixed, high. If enacted, qualifying small employers (under $5 million gross receipts) would be able to elect to treat up to $250,000 of their training credit as a payroll-tax credit. The payroll credit would be limited each quarter to the employer payroll tax owed and any unused amount would carry to the next q…

## Related bills

- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2763: Keep Billionaires Out of Social Security Act
- 119-s-51: Washington, D.C. Admission Act
- 119-s-5108: Right to IVF Act of 2026
- 119-s-2982: Federal Employees Civil Relief Act
- 119-s-1503: Equality Act

## Sources
- [119-s-3489 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3489)

## Related
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2763: Keep Billionaires Out of Social Security Act](https://policyrisk.com/legislation/119-s-2763)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-2982: Federal Employees Civil Relief Act](https://policyrisk.com/legislation/119-s-2982)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3489 (as of 2026-04-21).