SKILL Act
Sponsored By: Representative Liccardo, Sam T. [D-CA-16]
Introduced
Summary
Employer tax credit for training and hiring. This bill would create a new business tax credit to reward employers that help run short-term college or apprenticeship programs and hire their graduates.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Tax credit for employers hiring trained students
If enacted, qualifying employers would be able to claim a new tax credit. The credit would be $2,500 for each student who earns a degree, certificate, or credential from a qualifying program tied to the employer. It would be another $2,500 for each such student who earned that credential this year or the prior year and whom the employer hires full-time during the employer's taxable year. The credit you claim would be limited to the dollar amount your state agency allocates for the calendar year in which your taxable year begins. This would apply to taxable years ending after December 31, 2026. To qualify, your business would need state certification for contributions like curriculum help, internships, apprenticeships, lab access, or donations. Qualifying programs would need state certification, be at a public college or community or technical college, operate with employers, and be designed to finish in two years or less. The new credit would be counted as part of the general business credit when you compute limits and carryforwards.
State limits for employer training credit
If enacted, the program would have a national cap of $500 million per calendar year for 2027 through 2031. The national limit would be zero for calendar years after 2031. The Secretary would split the national total among states by population. Each state must name a designated agency to run the program and give its share to qualifying employers on a competitive basis. If a state does not use its full share in a year, the unused amount would raise the national total for the next year. The Treasury Secretary could issue regulations or guidance to carry out the program.
Sponsors & CoSponsors
Sponsor
Liccardo, Sam T. [D-CA-16]
CA • D
Cosponsors
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 6/24/2026
Roll Call Votes
No roll call votes available for this bill.
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