; table of contents. Sec. 2. Findings. Sec. 3. Employee cybersecurity education. Sec. 4. Student loan repayment for certain cybersecurity employees. Sec. 5. CyberCorps scholarship-for-service program. Sec. 6. Increased funding for Advanced Technology Education program. Sec. 7. Cybersecurity training incentive for Government contracts. 2. Findings Congress find the following: (1) Domestic factory output has increased by 21 percent since June 2009, but manufacturing employment has only increased 5 percent during that time, and has been flat since late 2014. (2) As manufacturers leverage new technologies from robotics to distributed control systems to create modern factories and industrial plants, different employment requirements have emerged including the need for cybersecurity talent. (3) Leading cybersecurity experts have reported spike of 250 percent in industrial automation and control system cyber-incidents occurring during the period between 2011 and 2015 and as a result are seeking personnel with knowledge of their industry coupled with knowledge of security technology to prevent their organization from becoming victims of cyber-attacks. 3. Employee cybersecurity education (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. Employee cybersecurity education (a) In general For purposes of section 38, the employee cybersecurity education credit determined under this section for the taxable year is an amount equal to 50 percent of the aggregate qualified employee cybersecurity education expenses paid or incurred by the employer during such taxable year. (b) Limitation The amount allowed as a credit under subsection (a) for the taxable year with respect to an employee shall not exceed $5,000. (c) Qualified employee cybersecurity education expenses For purposes of this section, the term qualified employee cybersecurity education expenses means amounts paid or incurred for each employee who earns a