HR 2399 115th Congress House

LEAP Act

Official title: 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: May 8, 2017 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

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

May 8, 2017

Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

May 8, 2017

Introduced in House

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Latest action May 8, 2017

Plain-English summary Congressional Research Service

Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act

This bill 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. The bill allows such credit for no more than two taxable years with respect to any apprenticeship employee. An "apprenticeship employee" is 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.

The Office of Management and Budget must coordinate with federal departments and independent 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 FY2016, (3) establish government-wide guidelines on employee printing, and (4) issue guidelines for publicly disclosing information about the publication of government documents.

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