HR 5153 115th Congress House Taxation Charitable contributions Education programs funding Elementary and secondary education Employment and training programs Higher education Income tax credits Sales and excise taxes Social work, volunteer service, charitable organizations Vocational and technical education

USA Workforce Tax Credit Act

Introduced: March 1, 2018 Introduced by: Smucker, Lloyd Republican · Pennsylvania See on congress.gov

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Mar 1, 2018

Introduced in House

Mar 1, 2018

Referred to the House Committee on Ways and Means.

Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

Plain-English summary Congressional Research Service

USA Workforce Tax Credit Act

This bill amends the Internal Revenue Code to allow tax credits for charitable contributions to certain nonprofit organizations with the exclusive purpose of providing: (1) workforce development and apprenticeship training, or (2) scholarships for elementary and secondary education expenses of students from households with income that does not exceed 200% of the median gross income.

The bill limits the credits to specified amounts for individuals and corporations. It also: (1) imposes a tax on workforce development, apprenticeship training, and scholarship granting organizations that fail to distribute a specified portion of their receipts; and (2) establishes a $2 billion annual volume cap for the tax credits allowed under this bill.

What's happening now March 1, 2018

Referred to the House Committee on Ways and Means.

Bill text 1 version

Introduced in House Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

Cosponsors 45

New York · Sep 13, 2018

DesJarlais, Scott

Tennessee · Sep 12, 2018

Hill, J. French

Arkansas · Sep 12, 2018

Tenney, Claudia

New York · Sep 12, 2018

Buck, Ken

· Jul 24, 2018

Budd, Ted

North Carolina · Jul 24, 2018

Tennessee · Jul 18, 2018

Tennessee · Jul 11, 2018

Cramer, Kevin

North Dakota · Jul 11, 2018

Louisiana · Jun 7, 2018

Smith, Christopher H.

New Jersey · Jun 6, 2018

South Carolina · May 21, 2018

North Carolina · May 10, 2018

Michigan · Mar 19, 2018

Cite this page click to expand

APA

U.S. Congress. (2026). H.R. 5153: USA Workforce Tax Credit Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5153/

MLA

"H.R. 5153: USA Workforce Tax Credit Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5153/.

Bluebook (legal)

H.R. 5153, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5153/.

Markdown link

[H.R. 5153: USA Workforce Tax Credit Act](https://openamerica.io/bill/115-HR-5153/)