; and (2) by striking $50,000 and inserting $60,000 . (c) Effective date The amendments made by this section shall apply to amounts paid or incurred with respect to— (1) in the case of the amendments made by subsection (a), trades or businesses beginning in taxable years beginning after December 31, 2015; and (2) in the case of the amendments made by subsection (b), corporations the business of which begins in taxable years beginning after such date. E Community College to Career Fund Act 141. Short title This subtitle may be cited as the Community College to Career Fund Act . 142. Community College to Career Fund (a) In General Title I of the Workforce Innovation and Opportunity Act is amended by adding at the end the following: F Community College to Career Fund 199. Community college and industry partnerships program (a) Grants authorized From funds appropriated under section 199A, the Secretary of Labor (in coordination with the Secretary of Education and the Secretary of Commerce) shall award competitive grants to eligible entities described in subsection (b) for the purpose of developing, offering, improving, and providing educational or career training programs for workers. (b) Eligible entity (1) Partnerships with employers or an employer or industry partnership (A) General definition For purposes of this section, an eligible entity means any of the entities described in subparagraph (B) (or a consortium of any of such entities) in partnership with employers or an employer or industry partnership representing multiple employers. (B) Description of entities The entities described in this subparagraph are— (i) a community college; (ii) a 4-year public institution of higher education (as defined in section 101(a) of the Higher Education Act of 1965 ( 20 U.S.C. 1001(a) )) that offers 2-year degrees, and that will use funds provided under this section for activities at the certificate and associate degree levels