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HR 2431 114th Congress House

On-the-Job Training Tax Credit Act of 2015

Official title: To amend the Internal Revenue Code of 1986 to provide a credit against tax for job training expenses of employers.

Introduced: September 22, 2016 Introduced by: Aguilar, Pete Democratic · California See on congress.gov
Taxation Employment and training programsIncome tax credits
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 21, 2015
Sponsor introductory remarks on measure. (CR H3544)
May 19, 2015
Referred to the House Committee on Ways and Means.
May 19, 2015
Introduced in House
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 Latest action May 21, 2015

Sponsor introductory remarks on measure. (CR H3544)

 Plain-English summary Congressional Research Service

On-the-Job Training Tax Credit Act of 2015

Amends the Internal Revenue Code to allow employers who employ not more than 500 full-time employees during the taxable year an on-the-job training tax credit equal to the lesser of: 50% of the job training program expenditures for a full-time employee participating in a qualified training program, or $5,000.

Defines "qualified training program" as a written plan of study and training that is either: (1) an apprenticeship program registered and certified with the Department of Labor under the National Apprenticeship Act; (2) a program licensed, registered, or certified by the workforce investment board or apprenticeship agency or council of a state or administered in compliance with state apprenticeship laws; (3) a program conducted by a vocational or technical education school, community college, industrial or trade training organization, or labor organization; (4) a program which conforms to apprentice training programs developed or administered by an employer trade group or committee; or (5) an industry-sponsored or -administered program which is clearly identified and commonly recognized.

Terminates such credit after 2017.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 2
D
Takano, Mark
California · Sep 22, 2016
Napolitano, Grace
· Sep 20, 2016
 D
Swalwell, Eric
California · Jun 17, 2015
LOBIONDO, FRANK
· Jun 12, 2015
Cárdenas, Tony
· Jun 3, 2015
Lawrence, Brenda
· Jun 3, 2015
 D
Torres, Norma J.
California · Jun 3, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2431: On-the-Job Training Tax Credit Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2431/
MLA
"H.R. 2431: On-the-Job Training Tax Credit Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2431/.
Bluebook (legal)
H.R. 2431, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2431/.
Markdown link
[H.R. 2431: On-the-Job Training Tax Credit Act of 2015](https://openamerica.io/bill/114-HR-2431/)
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