1. Short title This Act may be cited as the Workforce Development Investment Act of 2017 . 2. Credit for employers which partner with educational institutions to improve workforce development and job training for students (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45S. Employers partnering with educational institutions to improve workforce development and job training for students (a) General rule For purposes of section 38, the employer partnering credit determined under this section for any taxable year is an amount equal to $5,000 for each qualified educational institution engaged in a qualified partnership with the employer. (b) Maximum credit (1) In general The maximum credit determined under this section for the taxable year shall not exceed $20,000. (2) Controlled groups For purposes of paragraph (1), all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single taxpayer. (c) Definitions For purposes of this section— (1) Qualified educational institution The term qualified educational institution means any community college, any other institution of higher education, and any area career and technical education school. (2) Community college The term community college means an institution of higher education that— (A) admits as a regular student an individual who is beyond the age of compulsory school attendance in the State in which the institution is located and who has the ability to benefit from the training offered by the institution, and (B) offers a 2-year program in engineering, mathematics, or the physical or biological sciences designed to prepare a student to work as a technician or at the semiprofessional level in engineering, scientific, or other technological fields requiring the understanding and application of basic engineering, scientific, or mathematical principles of knowledge. (3) Institution of higher