Worker retraining tax credit; manufacturing instruction for students.

Modifies the worker retraining tax credit by allowing credit to manufacturers conducting a manufacturing orientation, instruction, and training program that is (i) provided to students in grades six through 12, (ii) coordinated with the local school division and certified as qualified for tax credit by the Virginia Economic Partnership Development Authority, and (iii) conducted either at a plant or facility used by the manufacturer or at a public middle or high school in Virginia. The credit would equal 35 percent of the manufacturer's direct costs in providing the program, not to exceed $2,000 for any year.