DIGEST OF INTRODUCED BILL
Job skills training expense tax credit. Requires the department of workforce development (department) to adopt rules for: (1) certifying job skills training programs; and (2) certifying that a particular job skills training program is related to particular career fields or job classifications. Provides to a qualified employer a nonrefundable state tax liability credit equal to 10% of expenditures made for job skills training programs on behalf of its employees. Provides to an individual taxpayer a refundable state tax liability credit equal to the lesser of: (1) $250; or (2) 25% of expenses for job skills training programs paid by the individual and not reimbursed by the individual's employer. Requires an individual to submit proof that a certified job skills training program is related to the individual's career field or job classification, as determined by the department, in order to claim the credit.