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To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing workforce training.
Summary
The bill creates a new federal tax credit for individual taxpayers who make charitable donations to nonprofit organizations providing workforce development or apprenticeship training programs. The credit is equal to the amount of qualified cash contributions made during the tax year, up to a maximum of $1,700 per year, and is reduced by any state tax credits claimed for the same donations. Eligible organizations must be nonprofit 501(c)(3) entities that are registered as workforce training providers under the Workforce Innovation and Opportunity Act and cannot be private foundations. Donations used to claim this federal credit cannot also be deducted as charitable contributions. Unused credit amounts may be carried forward to subsequent tax years for up to five years on a first-in, first-out basis.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
4 cosponsors
- Rep. Kelly, Mike [R-PA-16] (R-PA)
- Rep. Miller, Max L. [R-OH-7] (R-OH)
- Rep. Moran, Nathaniel [R-TX-1] (R-TX)
- Rep. Smith, Adrian [R-NE-3] (R-NE)
Money behind the sponsor
Top reported contributors to Lloyd Smucker’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $44,770
- DIRECT WIRE AND CABLE $13,200
- SELECT MEDICAL $11,600
- LANCASTER SCHOOL OF COSMETOLOGY $11,100
- SCENIC RIDGE $8,425
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Lloyd Smucker → · Outside spending →
Actions (2)
- Sep 18, 2025 Referred to the House Committee on Ways and Means. · house
- Sep 18, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
September 18, 2025
Mr. Smucker (for himself, Mr. Smith of Nebraska, Mr. Kelly of Pennsylvania, and Mr. Miller of Ohio) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow a credit against tax for charitable donations to nonprofit organizations providing workforce training.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “USA Workforce Investment Act”.
SEC. 2. TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS TO WORKFORCE DEVELOPMENT OR APPRENTICESHIP TRAINING PROGRAMS.
(a) Allowance of Credit.—
(1) In general.—Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25F the following new section:
“SEC. 25G. CONTRIBUTIONS TO WORKFORCE DEVELOPMENT AND APPRENTICESHIP TRAINING PROGRAMS.
“(a) Allowance of Credit.—In the case of an individual who is a citizen or resident of the United States (within the meaning of section 7701(a)(9)), there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the aggregate amount of qualified contributions made by the taxpayer during the year.
“(b) Limitations.—
“(1) In general.—The credit allowed under subsection (a) to any taxpayer for any taxable year shall not exceed $1,700.
“(2) Reduction based on state credit.—The amount allowed as a credit under subsection (a) for a taxable year shall be reduced by the amount allowed as a credit on any State tax return of the taxpayer for qualified contributions made by the taxpayer during the taxable year.
“(c) Definitions.—For purposes of this section—
“(1) Qualified contribution.—The term ‘qualified contribution’ means a charitable contribution (as defined by section 170(c)) to a workforce development or apprenticeship training organization in the form of cash if such contribution is designated by such organization to be used only for the purpose of providing workforce development or apprenticeship training programs.
“(2) Workforce development or apprenticeship training organization.—The term ‘workforce development or apprenticeship training organization’ means any organization which—
“(A) is described in section 501(c)(3), is exempt from tax under section 501(a), and is not a private foundation, and
“(B) is included on a list of providers prepared under subsection (d) of section 122 of the Workforce Innovation and Opportunity Act (29 U.S.C. 3152) by reason of having been determined to be eligible to offer a program under such section.
“(3) Workforce development or apprenticeship training program.—The term ‘workforce development or apprenticeship training program’ means a program to provide training services (within the meaning of section 134(c)(3) of the Workforce Innovation and Opportunity Act (29 U.S.C. 3174(c)(3))).
“(d) Denial of Double Benefit.—Any qualified contribution for which a credit is allowed under this section shall not be taken into account as a charitable contribution for purposes of section 170.
“(e) Carryforward of Unused Credit.—
“(1) In general.—If the credit allowable under subsection
(a) for any taxable year exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under this subpart (other than this section and sections 23, 25D, and 25E), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such taxable year.
“(2) Limitation.—No credit may be carried forward under this subsection to any taxable year following the fifth taxable year after the taxable year in which the credit arose. For purposes of the preceding sentence, credits shall be treated as used on a first-in first-out basis.”.
(2) Conforming amendments.—
(A) Section 25(e)(1)(C) of such Code is amended by striking “and 25F” and inserting “25F, and 25G”.
(B) The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25E the following new item:
“Sec. 25G. Contributions to workforce development and apprenticeship training programs.”.
(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. <all>
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