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HR 1324 113th Congress House

Workforce Development Tax Credit Act of 2013

Official title: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for wages paid to employees who participate in qualified apprenticeship programs.

Introduced: March 21, 2013 Introduced by: Sewell, Terri A. Democratic · Alabama See on congress.gov
Taxation Employment and training programsIncome tax creditsWages and earnings
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 21, 2013
Referred to the House Committee on Ways and Means.
Mar 21, 2013
Introduced in House
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 Latest action March 21, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Workforce Development Tax Credit Act of 2013 - Amends the Internal Revenue Code to allow a business-related tax credit for: (1) 50% of wages (up to $2,000) paid to an apprenticeship employee during an apprenticeship period, and (2) 40% of wages (up to $6,000) paid to such an employee during a post-apprenticeship period. Defines "apprenticeship employee" as any employee employed by an employer pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 2
D
Van Hollen, Chris
Maryland · Nov 13, 2014
 D
Ruiz, Raul
California · Jun 26, 2013
Bonner, Jo
· Jun 20, 2013
CROWLEY, JOSEPH
· Mar 21, 2013
RYAN, TIM
· Mar 21, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1324: Workforce Development Tax Credit Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-1324/
MLA
"H.R. 1324: Workforce Development Tax Credit Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-1324/.
Bluebook (legal)
H.R. 1324, 113th Cong. (2026), https://openamerica.io/bill/113-HR-1324/.
Markdown link
[H.R. 1324: Workforce Development Tax Credit Act of 2013](https://openamerica.io/bill/113-HR-1324/)
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