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HR 3435 114th Congress House Taxation Employee hiring Employment and training programs Income tax credits

LEAP Act

Introduced: July 31, 2015 See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 31, 2015
Referred to the House Committee on Ways and Means.
Jul 31, 2015
Introduced in House
 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 apprentice who has not attained age 25 at the close of the taxable year or $1,000 for an apprentice who has attained age 25. Allows such credit for no more than two taxable years with respect to any apprentice. Defines "apprentice" 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 recognized state apprenticeship agency.

What's happening now July 31, 2015

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1