This bill establishes the qualifying workforce training project credit , offering eligible taxpayers a 30 percent tax credit for investments in projects that address critical workforce shortages and skills gaps. The credit aims to equip, expand, or enhance eligible institutions to provide high-quality, in-demand training in sectors like advanced manufacturing, energy, construction, and transportation. This initiative seeks to bolster the national skilled workforce by incentivizing infrastructure and program development. A qualifying workforce training project involves investments in eligible property , which includes tangible and intangible assets for construction, renovation, or infrastructure upgrades that expand skills-based training. Eligible institutions are diverse, covering public secondary schools, career and technical education schools, community colleges, and State-operated workforce development programs. These institutions must have been established before the Act's enactment. The Secretary of the Treasury, in consultation with the Secretary of Commerce, will certify projects under a program with a total credit allocation limit of $500,000,000 . Selection criteria prioritize projects that meet State or regional workforce needs, build robust training pipelines, demonstrate financial sustainability, and offer supportive services to students. The credit is non-duplicative, preventing other deductions or credits for the same investment, and is available for elective payment or transfer.