To amend the Internal Revenue Code of 1986 to provide a credit against employer payroll taxes for wages and other expenses paid or incurred for apprenticeship programs.

Referred to the House Committee on Ways and Means.

2026-04-30

Companies that hire and train apprentices would receive a tax credit that reduces the payroll taxes they owe to the federal government, making it cheaper for businesses to invest in apprenticeship programs. This would affect employers across various industries who participate in formal apprenticeship training, potentially encouraging more companies to create these programs and give workers hands-on job training while they earn wages. The credit would apply to wages paid to apprentices and other costs associated with running the apprenticeship programs.