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: 45S. Employer-provided worker training credit (a) In general For purposes of section 38, 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 the taxable year, over (2) the average of the adjusted qualified training expenditures for the 3 taxable years preceding the taxable year for which the credit is being determined. (b) Qualified training expenditures For purposes of this section— (1) In general The term qualified training expenditures means any expenditures for the qualified training of any non-highly compensated employee. Such term shall not include any amounts paid for meals, lodging, transportation, or other services incidental to amounts described in paragraph (1). (2) Qualified training (A) In general For purposes of paragraph (1), the term qualified training means training which results in the attainment of a recognized postsecondary credential and which is provided through— (i) an apprenticeship program registered under the Act of August 16, 1937 (commonly known as the National Apprenticeship Act ; 50 Stat. 664, chapter 663; 29 U.S.C. 50 et seq.); (ii) (I) a program of training services which is listed under section 122(d) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3152(d) ); or (II) an apprenticeship program which is registered or approved by a recognized State apprenticeship agency (which uses a State apprenticeship council) in accordance with section 1 of the Act referred to in clause (i); (iii) a program which is conducted by an area career and technical education school, a community college, or a labor organization