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HR 1660 116th Congress House Taxation Employment and training programs Income tax credits

LEAP Act

Introduced: March 8, 2019 Introduced by: Wilson, Frederica S. Democratic · Florida See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Mar 8, 2019
Referred to the House Committee on Ways and Means.
Mar 8, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

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

This bill allows 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 is 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.

What's happening now March 8, 2019

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
 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. 1660: LEAP Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-1660/
MLA
"H.R. 1660: LEAP Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-1660/.
Bluebook (legal)
H.R. 1660, 116th Cong. (2026), https://openamerica.io/bill/116-HR-1660/.
Markdown link
[H.R. 1660: LEAP Act](https://openamerica.io/bill/116-HR-1660/)
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