To amend the Internal Revenue Code of 1986 to allow a credit to employers for the cost of providing English language training to their employees.

Amends the Internal Revenue Code to allow employers a 50 percent tax credit for expenses incurred by or on behalf of their employees for training and remedial training in English language and literacy. Makes such credit applicable to employees working in the United States or its possessions.

Makes such credit part of the general business tax credit.

Prohibits the deduction of such expenses if the training tax credit is taken.

Allows the training credit against the minimum tax.