H.R. 5254 · 108th Congress · 2003–2004
Up-Skilling Tax Credit Act of 2004
H.R. 5254 in the 108th Congress (2003–2004) was introduced on Oct 7, 2004, sponsored by Jim Davis with 16 co-sponsors.
During the 108th Congress (2003–2004), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Oct 7, 2004
- Co-sponsors
- 16
- Policy area
- Taxation
What it does
Up-Skilling Tax Credit Act of 2004 - Amends the Internal Revenue Code to allow a general business tax credit for up to 20 percent of the cost of technical training for employees performing services in a trade or business of the taxpayer. Limits the amount of the credit to $1,000 for each employee, reduced by credit amounts for all prior taxable years. Terminates the credit after 2008.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Jim Davis (D-FL). Co-sponsors: 16 Democrats.
Where it stands
- IntroducedOct 7, 2004
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Oct 7, 2004)
More bills from Jim Davis in the 108th Congress
Other Taxation bills in the 108th Congress
- H.R. 2: Jobs and Growth Tax Relief Reconciliation Act of 2003
- H.R. 1308: Working Families Tax Relief Act of 2004
- H.R. 982: To clarify the tax treatment of bonds and other obligations issued by the Government of American…
- H.R. 4520: American Jobs Creation Act of 2004
- S. 150: Internet Tax Nondiscrimination Act
- H.R. 5365: To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the…
- H.R. 5394: To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.
- S. 2: Jobs and Growth Tax Act of 2003
- H.R. 7: Charitable Giving Act of 2003
- H.R. 8: Death Tax Repeal Permanency Act of 2003
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “H.R. 5254 (108th Congress): Up-Skilling Tax Credit Act of 2004,” https://www.capitolreceipts.com/bill/108-hr-5254/up-skilling-tax-credit-act-of-2004 (accessed 2026-10-17).