1. Short title This Act may be cited as the Investing in Tomorrow’s Workforce Act of 2018 . 2. Tax credit for increasing worker training (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: 45T. Credit for increasing worker training (a) In general For purposes of section 38, the worker training credit determined under this section for a taxable year is an amount equal to the sum of— (1) 40 percent of the excess (if any) of— (A) the high-demand occupation training expenses for such taxable year, over (B) the average of the high-demand occupation training expenses for the 3 taxable years preceding such taxable year, plus (2) 20 percent of the excess (if any) of— (A) the low-demand occupation training expenses for such taxable year, over (B) the average of the low-demand occupation training expenses for the 3 taxable years preceding such taxable year. (b) Definitions For purposes of this section— (1) High-demand occupation training expense The term high-demand occupation training expense means, for a taxable year, any qualified training expense for programming required for, or designed to lead to employment in, an occupation that the Secretary of Labor has determined is expected to experience not fewer than 20 percent occupational openings for the 10-year period beginning with calendar year beginning in such taxable year. (2) Low-demand occupation training expense The term low-demand occupation training expense means any qualified training expense for programming required for, or designed to lead to employment in, an occupation other than an occupation described in paragraph (1). (3) Qualified training expense (A) In general The term qualified training expense means amounts paid or incurred by an employer for a qualified training program for non-highly compensated employee. (B) Exclusion The term qualified training expense shall not include any amounts paid for meals, lodging, transportation, or other