A bill for an act establishing the credential-attainment program within the department of workforce development, making appropriations, and including effective date provisions.

HF 2457 establishes a state program where community colleges partner with employers and school districts to help high school students (grades 9-12) earn industry credentials while still in school. Employers agree to fund at least 20% of program costs and guarantee high-wage jobs (minimum 200% of federal poverty level for a family of two) for students who complete the program. In return, employers receive tax credits based on wages paid to participants, calculated as up to 10% of gross wages, which are applied against their state withholding taxes. The program requires annual budget adjustments, includes employer default procedures, and allows employers to pause hiring during economic downturns. It directly affects students, community colleges, and qualifying employers in manufacturing, construction, R&D, and services (excluding retail).