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S 2234 113th Congress Senate

LEAP Act

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

Introduced: June 17, 2014 Introduced by: Booker, Cory A. Democratic · New Jersey See on congress.gov
Taxation Congressional agenciesEmployment and training programsExecutive agency funding and structureGovernment Publishing Office (GPO)
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Government information and archivesIncome tax credits
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 9, 2014
Read twice and referred to the Committee on Finance.
Apr 9, 2014
Sponsor introductory remarks on measure. (CR S2328)
Apr 9, 2014
Introduced in Senate
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 Latest action April 9, 2014

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act - Amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for an apprenticeship employee who has attained age 25. Allows such credit for no more than two taxable years with respect to any apprenticeship employee. Defines "apprenticeship employee" as an employee who is employed in an officially-recognized apprenticeable occupation pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a state apprenticeship agency.

Requires the Director of the Office of Management and Budget (OMB) to coordinate with the heads of federal agencies to: (1) determine which government publications could be available on government websites and no longer printed, (2) devise a strategy to reduce overall government printing costs over the 10-year period beginning with FY2015, (3) establish government-wide guidelines on employee printing, and (4) issue guidelines for publicly disclosing information about the publication of government documents.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2234: LEAP Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-2234/
MLA
"S. 2234: LEAP Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-2234/.
Bluebook (legal)
S. 2234, 113th Cong. (2026), https://openamerica.io/bill/113-S-2234/.
Markdown link
[S. 2234: LEAP Act](https://openamerica.io/bill/113-S-2234/)
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