USA Workforce Investment Act

This bill creates a federal tax credit allowing individual taxpayers to deduct 25% of cash or securities donations to approved workforce development or apprenticeship training programs, capped at $150,000 per year. The credit is limited to a total $5 billion across all taxpayers for 2025-2028, allocated on a first-come, first-served basis with real-time tracking. It applies only to donations to 501(c)(3) organizations listed under the Workforce Innovation and Opportunity Act that exclusively fund training programs. Donors cannot claim both federal and state tax credits for the same donation.