Workforce Development Tax Credit Act of 2013

[AI summary unavailable — showing source text] [Congressional Bills 113th Congress] [From the U.S. Government Publishing Office] [H.R. 1324 Introduced in House (IH)] 113th CONGRESS 1st Session H. R. 1324 To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for wages paid to employees who participate in qualified apprenticeship programs. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 21, 2013 Ms. Sewell of Alabama (for herself, Mr. Crowley, and Mr. Ryan of Ohio) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for wages paid to employees who participate in qualified apprenticeship programs. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Workforce Development Tax Credit Act of 2013''. SEC. 2. CREDIT FOR WAGES PAID TO EMPLOYEES PARTICIPATING IN QUALIFIED APPRENTICESHIP PROGRAMS. (a) In General.--Subpart D of part …