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.
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Referred to the House Committee on Ways and Means.
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 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. The bill allows such credit for no more than two taxable years with respect to any apprentice. An "apprentice" 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 recognized state apprenticeship agency.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 3061: LEAP Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3061/
"H.R. 3061: LEAP Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3061/.
H.R. 3061, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3061/.
[H.R. 3061: LEAP Act](https://openamerica.io/bill/115-HR-3061/)