1. Short title This Act may be cited as the USA Workforce Tax Credit Act . 2. Tax credit for contributions to workforce development and apprenticeship training organizations (a) Credit for individuals (1) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25D the following new section: 25E. Qualified workforce development and apprenticeship training programs (a) Allowance of credit In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the amount of qualified contributions made by the taxpayer during the year. (b) Dollar limitations (1) Income limitation The amount allowed as a credit under subsection (a) with respect to any taxpayer shall not exceed 25 percent of the tax liability of the taxpayer with a maximum value of $250,000. (2) Reduction based on state credit The amount allowed as a credit under subsection (a) for a taxable year shall be reduced by the amount allowed as a credit on any State tax return of the individual for qualified contributions made by the taxpayer during the taxable year. (c) Qualified contributions