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HR 5254 108th Congress House Taxation Commerce Costs Employee training Income tax Labor and Employment Tax credits Technical education

Up-Skilling Tax Credit Act of 2004

Introduced: October 7, 2004 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 7, 2004
Referred to the House Committee on Ways and Means.
Oct 7, 2004
Introduced in House
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 Plain-English summary Congressional Research Service

Up-Skilling Tax Credit Act of 2004 - Amends the Internal Revenue Code to allow a general business tax credit for up to 20 percent of the cost of technical training for employees performing services in a trade or business of the taxpayer. Limits the amount of the credit to $1,000 for each employee, reduced by credit amounts for all prior taxable years. Terminates the credit after 2008.

What's happening now October 7, 2004

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Larsen, Rick
Washington · Oct 7, 2004
 D
Smith, Adam
Washington · Oct 7, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5254: Up-Skilling Tax Credit Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-5254/
MLA
"H.R. 5254: Up-Skilling Tax Credit Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-5254/.
Bluebook (legal)
H.R. 5254, 108th Cong. (2026), https://openamerica.io/bill/108-HR-5254/.
Markdown link
[H.R. 5254: Up-Skilling Tax Credit Act of 2004](https://openamerica.io/bill/108-HR-5254/)
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