1. Short title This Act may be cited as the Investing in American Workers Act . 2. Employer-provided worker training credit (a) In general (1) Determination of credit 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: 45T. Employer-provided worker training credit (a) In general For purposes of section 38, except as provided in subsection (d), the employer-provided worker training credit under this section for the taxable year is an amount equal to 20 percent of the excess (if any) of— (1) the qualified training expenditures for such taxable year, over (2) the average of the qualified training expenditures (if any) for the 3 taxable years preceding such taxable year. (b) Qualified training expenditures For purposes of this section— (1) Qualified training expenditures defined (A) In general The term qualified training expenditures means any expenditures by an employer for qualified training for any non-highly compensated employee. (B) Exclusions The term qualified training expenditures shall not include any amounts paid for meals, lodging, transportation, or other services incidental to expenditures described in subparagraph (A). (2) Qualified training (A) In general The term qualified training means training which results in the attainment of a recognized postsecondary credential and which is provided pursuant to one of the following: (i) An apprenticeship program which is registered under the Act of August 16, 1937 (commonly known as the National Apprenticeship Act