Domestic Jobs and Skilled Workforce Incentive Act

A bill to amend the Internal Revenue Code to provide a temporary tax credit for employers that create full-time domestic jobs in manufacturing, freight, and infrastructure-related industries, with enhanced eligibility for firms expanding operations in rural and logistics-dependent states such as Nebraska; to authorize competitive grants through the Department of Labor for partnerships among community colleges, technical schools, employers, and state workforce agencies to deliver short-term credentialing and apprenticeship programs aligned with high-demand trades, equipment operation, welding, commercial driving, and industrial maintenance; and to require annual reporting on job creation, program completion, and cost-effectiveness to ensure accountable use of federal funds.