1. Short title This Act may be cited as the Promote Workforce Development for the Advancement of Manufacturers Act of 2017 . 2. Manufacturing 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. Manufacturing job training credit (a) In general For the purposes of section 38, the manufacturing job training credit determined under this section for the taxable year is an amount equal to 20 percent of so much of the manufacturing training expenses paid or incurred by a qualified manufacturing employer during the taxable year as exceeds 50 percent of the average manufacturing training expenses for the 3 taxable years preceding the taxable year for which the credit is determined. (b) Definitions For purposes of this section— (1) Manufacturing training expenses (A) In general The term manufacturing training expenses means, with respect to any eligible employee of the taxpayer, expenses paid or incurred by such taxpayer for any manufacturing training program, including any related course work, certification testing, and essential skill acquisition. (B) Eligible employee The term eligible employee means any employee of the taxpayer whose essential job function is within the United States and relates to manufacturing at a manufacturing facility of the taxpayer located within the United States. (2) Qualifying manufacturing employer The term qualified manufacturing employer means any employer— (A) which employs individuals in a trade or business in manufacturing, (B) the manufacturing facilities of which are located in the United States, and (C) the primary business of which is classified in sector 31, 32, or 33 of the North American Industrial Classification System. (c) Special rules (1) Rule in case of no manufacturing training expenses in any of 3 preceding taxable years (A) Taxpayers to which paragraph applies The credit under this section shall be determined under this paragraph if