Businesses would get a tax credit for training employees to earn new skills and credentials.
This bill would create a new tax credit to help businesses pay for training their non-highly compensated employees. The credit would generally cover 20% of new training costs for programs that lead to recognized credentials. Small businesses and non-profits could choose to apply up to $250,000 of this credit against their payroll taxes.
Currently, businesses can deduct worker training costs, but there isn't a specific tax credit for these expenses for non-highly compensated employees. This bill would create a new tax credit for employer-provided worker training. It would allow employers to claim 20% of qualified training costs above a 3-year average, or 10% for new training programs. Certain small businesses and tax-exempt organizations could also choose to apply up to $250,000 of this credit against their payroll taxes.
HR 6752 · 119th Congress · December 16, 2025 · AI Summary by gemini-2.5-flash · 8/10
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Amounts reflect total quarterly lobbying spend reported to the Senate, not bill-specific spending. Source: Senate LDA filings.