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HR 3628 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: July 28, 2017 Introduced by: Wilson, Frederica S. Democratic · Florida See on congress.gov
Taxation Employment and training programsIncome tax credits
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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
Jul 28, 2017
Referred to the House Committee on Ways and Means.
Jul 28, 2017
Introduced in House
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 Latest action July 28, 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 apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for hiring an apprenticeship employee who has attained age 25. The credit is available for no more than two taxable years with respect to any apprenticeship employee.

An "apprenticeship employee" means any employee who is: (1) a party to an apprenticeship agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a recognized state apprenticeship agency; and (2) employed by the employer in the occupation identified in the apprenticeship agreement, whether or not the employer is a party to such agreement.

 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). H.R. 3628: LEAP Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3628/
MLA
"H.R. 3628: LEAP Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3628/.
Bluebook (legal)
H.R. 3628, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3628/.
Markdown link
[H.R. 3628: LEAP Act](https://openamerica.io/bill/115-HR-3628/)
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