1. Short title This Act may be cited as the Better Education and Skills Training for America’s Workforce Act . 2. Job training tax credit (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. Job training credit (a) In general For the purposes of section 38, the job training credit determined under this section for the taxable year is an amount equal to 100 percent of the qualified training expenses paid by the qualifying taxpayer during the taxable year. (b) Limitation The credit allowed under subsection (a) with respect to any eligible trainee of the qualifying taxpayer shall not exceed the excess (if any) of $4,000 over the aggregate credit allowed to such taxpayer under this section with respect to such eligible trainee for all prior taxable years. (c) Definitions For purposes of this section— (1) Qualified training expenses (A) In general The term qualified training expenses means, with respect to any eligible trainee of the qualifying taxpayer, expenses paid or incurred by such taxpayer for qualified tuition costs of such eligible trainee. (B) Qualified tuition costs The term qualified tuition costs means costs for books and enrollment in a training program at a qualified educational organization, the outcome of which, if completed, will provide the eligible trainee a certificate or credential recognized by a State accrediting body, Federal Apprenticeship Agency, or any other national accrediting body recognized by the Department of Education as an independent, third-party accrediting body. Such training program— (i) may include a single course, multiple courses, or a combination of work training and study, and (ii) must be reasonably necessary for employment with the qualifying taxpayer. (C) Qualified educational organization The term qualified educational organization means any educational organization described in section 101 of the Higher Education Act of 1965. (2) Qualifying taxpayer The