H.R. 1536 118th 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: March 10, 2023 Introduced by: Nikki Budzinski Democratic · Illinois See on congress.gov

Taxation

Everywhere this bill has been 4 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Dec 17, 2024

Referred to the Subcommittee on Health.

Mar 10, 2023

Sponsor introductory remarks on measure. (CR H1263-1264)

Mar 10, 2023

Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, 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.

Mar 10, 2023

Introduced in House

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Latest action December 17, 2024

Referred to the Subcommittee on Health.

Plain-English summary Congressional Research Service

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

This bill allows employers a tax credit for each of their employees who participate in qualified apprenticeship programs. The credit is equal to $1,500 for each of the apprenticeship employees of the employer that exceeds a specified apprenticeship level determined by this bill.

As an offset, the bill requires the Director of the Office of Management and Budget to coordinate with federal departments and independent agencies to devise a strategy to reduce government printing costs over the 10-year period beginning with FY2023.

Bill text 1 version