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HR 3204 115th Congress House

On-the-Job Training Tax Credit Act of 2017

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

Introduced: July 12, 2017 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 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jul 12, 2017
Referred to the House Committee on Ways and Means.
Jul 12, 2017
Introduced in House
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 Latest action July 12, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

On-the-Job Training Tax Credit Act of 2017

This bill amends the Internal Revenue Code to allow employers who employ an average of 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.

A "qualified training program" is 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 that conforms to apprentice training programs developed or administered by an employer trade group or committee; or (5) an industry-sponsored or -administered program that is clearly identified and commonly recognized.

The bill terminates such credit after 2019.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3204: On-the-Job Training Tax Credit Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3204/
MLA
"H.R. 3204: On-the-Job Training Tax Credit Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3204/.
Bluebook (legal)
H.R. 3204, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3204/.
Markdown link
[H.R. 3204: On-the-Job Training Tax Credit Act of 2017](https://openamerica.io/bill/115-HR-3204/)
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