United States · Bill · HR
H.R. 5366 (108th)
To amend the Internal Revenue Code of 1986 to provide employers a double deduction of certain employee training expenses.
Introduced
16 November 2004
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to allow a special tax deduction for employee training expenses that are: (1) also deductible as an ordinary and necessary business expense; (2) incurred under the National Apprenticeship Act or under a recognized State program; and (3) at least one percent of the total yearly wages paid by the employer claiming a deduction.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 16 November 2004
Introduced in House (PDF)
Introduced in House · EN · 16 November 2004
Introduced in House
summary · EN · 16 November 2004
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/house-bill/5366
- Open data entity: https://api.congress.gov/v3/bill/108/hr/5366