The Talent Readiness and Industry Needs (TRAIN) Act, designated as HB517, aims to strengthen career and technical education (CTE) in Alabama by fostering partnerships between businesses and educational institutions. The bill allows businesses to loan qualified employees as instructors for CTE programs and provides state income and financial institution excise tax credits to employers who support these initiatives. Key provisions include maintaining the full salary and benefits of the loaned employees during their teaching assignments and requiring a memorandum of understanding between employers and educational institutions. Tax credits can be claimed starting January 1, 2027, with a cap of $10 million annually and a limit of $250,000 per taxpayer per year. The bill also stipulates that tax credits cannot reduce a taxpayer's liability by more than 50%, and unused credits can be carried forward for up to five years.

Additionally, the TRAIN Act establishes a certification process for private sector employees to obtain a workforce teaching certificate, which requires a criminal history background check and completion of a training program focused on essential teaching skills. The Department of Revenue will oversee the tax credit program and ensure compliance, with annual reporting on its effectiveness. The bill also includes legal protections for certificate holders, stating they will not be personally liable for actions taken during their instructional duties, except in cases of willful misconduct. The act is set to take effect on October 1, 2026, and includes amendments passed by the Senate and House in April 2026.