DIGEST OF INTRODUCED BILL
Employee training tax credits and programs. Provides a tax credit for employee training expenses incurred under a program certified by the department of commerce. Requires the amount of any federal deduction allowed for employee training expenses to be added back to a taxpayer's adjusted gross income if the training expenses credit is claimed. Provides a tax credit for payroll expenses of student employees participating in a work based learning program certified by the department of workforce development. Establishes the workforce skill advancement project. Requires individuals who apply for unemployment insurance to participate in the project.