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HR 4088 115th Congress House

Career Advancement through New Skills Act

Official title: To amend the Internal Revenue Code of 1986 to provide a credit to employers for certain employee education and training expenses.

Introduced: October 19, 2017 Introduced by: Thompson, Mike Democratic · California See on congress.gov
Taxation Business expensesEmployee benefits and pensionsEmployment 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
Oct 19, 2017
Referred to the House Committee on Ways and Means.
Oct 19, 2017
Introduced in House
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 Latest action October 19, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Career Advancement through New Skills Act

This bill amends the Internal Revenue Code to allow a tax credit for employers that is equal to 25% of the qualified education and training expenses paid or incurred for employees. The expenses taken into account for the credit may not exceed $5,000 with respect to any employee for any taxable year.

"Qualified education and training expenses" must be for a program specifically designed to maintain or improve skills of the employee which are necessary or useful either: (1) in the employee's current position with the employer, or (2) in another position with the employer to which the employer reasonably anticipates the employee may transfer.

The credit does not apply to expenses for education or training programs that are provided by the employer or by certain family members or business partners of the employer.

 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. 4088: Career Advancement through New Skills Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4088/
MLA
"H.R. 4088: Career Advancement through New Skills Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4088/.
Bluebook (legal)
H.R. 4088, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4088/.
Markdown link
[H.R. 4088: Career Advancement through New Skills Act](https://openamerica.io/bill/115-HR-4088/)
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