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H.R. 9438

BillFederalHouseIn Committee
To amend the Internal Revenue Code of 1986 to provide a credit for businesses that contribute to educational and workforce training consortia programs.
About This Bill
Committee
Latest Action · June 24, 2026
Referred to the House Committee on Ways and Means.
Congress
119th (2025–2027)
Introduced
June 24, 2026
Cosponsors (1)
1D 0R
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Summary

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The SKILL Act creates a new federal tax credit for businesses that contribute to educational and workforce training programs through partnerships with public colleges, community colleges, or technical colleges. Qualifying employers can earn up to $2,500 per student who completes a degree, certificate, or credential through these programs, plus an additional $2,500 for each student they hire full-time afterward, though the actual credit is capped based on state allocations. The bill establishes a national annual funding limit of $500 million for calendar years 2027 through 2031, with funds distributed to states based on population and allocated competitively among eligible employers. Businesses qualify by contributing through activities such as curriculum development, providing internships or apprenticeships, or donating equipment and services. The tax credit would become available for taxable years ending after December 31, 2026.

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