USA Workforce Investment Act
Sponsored By: Representative Smucker, Lloyd [R-PA-11]
Introduced
Summary
A new nonrefundable personal income tax credit for cash donations to approved workforce development and apprenticeship programs. It creates a tax incentive for U.S. individuals to support designated nonprofit training providers.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax credit for job-training donations
If enacted, you could claim a nonrefundable federal tax credit for cash gifts to eligible job training or apprenticeship providers. The credit would equal your qualified contributions, up to $1,700 per taxpayer each year. You must be a U.S. citizen or resident. The organization must be a 501(c)(3) (not a private foundation) on the Workforce Innovation and Opportunity Act provider list. Your gift must be cash and designated only for workforce or apprenticeship training. The credit would be reduced by any State tax credit for the same gift, and you could not also claim a charitable deduction for it. Unused credit could carry forward for up to five years. This would apply to tax years starting after the date of enactment.
Sponsors & CoSponsors
Sponsor
Smucker, Lloyd [R-PA-11]
PA • R
Cosponsors
Rep. Smith, Adrian [R-NE-3]
NE • R
Sponsored 9/18/2025
Kelly (PA)
PA • R
Sponsored 9/18/2025
Rep. Miller, Max L. [R-OH-7]
OH • R
Sponsored 9/18/2025
Rep. Moran, Nathaniel [R-TX-1]
TX • R
Sponsored 10/3/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov