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HR 3061 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: June 26, 2017 See on congress.gov
Taxation Employee hiringEmployment and training programsIncome tax credits
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jun 26, 2017
Referred to the House Committee on Ways and Means.
Jun 26, 2017
Introduced in House
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 Latest action June 26, 2017

Referred to the House Committee on Ways and Means.

 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 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.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3061: LEAP Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3061/
MLA
"H.R. 3061: LEAP Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3061/.
Bluebook (legal)
H.R. 3061, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3061/.
Markdown link
[H.R. 3061: LEAP Act](https://openamerica.io/bill/115-HR-3061/)
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