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HR 6818 118th Congress House Taxation

BEST Act

Introduced: January 5, 2024 Introduced by: Hinson, Ashley Republican · Iowa See on congress.gov
This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Dec 14, 2023
Referred to the House Committee on Ways and Means.
Dec 14, 2023
Introduced in House
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 Plain-English summary Congressional Research Service

Bettering Employee Skills and Talents Act or the BEST Act

This bill allows a new tax credit against employment taxes for 30% of qualified workforce training expenses paid by an employer. The bill defines qualified workforce training expenses as amounts paid by an employer to provide entry-level employees without a bachelor's degree with skills training recognized by governmental and private organizations.

What's happening now December 14, 2023

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6818: BEST Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-6818/
MLA
"H.R. 6818: BEST Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-6818/.
Bluebook (legal)
H.R. 6818, 118th Cong. (2026), https://openamerica.io/bill/118-HR-6818/.
Markdown link
[H.R. 6818: BEST Act](https://openamerica.io/bill/118-HR-6818/)
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