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HR 5254 108th Congress House

Up-Skilling Tax Credit Act of 2004

Official title: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for the costs of providing technical training for employees.

Introduced: October 7, 2004 See on congress.gov
Taxation CommerceCostsEmployee trainingIncome tax
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Labor and EmploymentTax creditsTechnical education
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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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 Latest action October 7, 2004

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 2
Davis, Artur
· Oct 7, 2004
DOOLEY, CAL
· Oct 7, 2004
 D
Larsen, Rick
Washington · Oct 7, 2004
 D
Smith, Adam
Washington · Oct 7, 2004
SNYDER, VICTOR
· 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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