Investing in American Workers Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3489 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 3489 To amend the Internal Revenue Code of 1986 to provide a credit for employer-provided worker training. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES December 16, 2025 Mr. Warner introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a credit for employer-provided worker training. 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 ``Investing in American Workers Act''. SEC. 2. EMPLOYER-PROVIDED WORKER TRAINING CREDIT. (a) In General.-- (1) Determination of credit.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB EMPLOYER-PROVIDED WORKER TRAINING CREDIT. ``(a) In General.--Fo…