HR1662119th CongressWALLET

LEAP Act

Sponsored By: Representative Budzinski

Introduced

Summary

Creates a wage-based tax credit to push employers to hire more workers in registered apprenticeship programs. It also directs the Office of Management and Budget to cut government printing costs and publish new printing rules.

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  • Employers: Businesses can claim a $1,500 tax credit for each apprenticeship employee who exceeds the employer's apprenticeship baseline, and the credit is available for up to 2 years per apprentice.
  • Apprentices and pre-apprenticeship programs: The bill defines who counts as an apprenticeship employee and sets standards for pre-apprenticeship programs, including training aligned to industry standards and formal agreements that speed entry into apprenticeships.
  • Construction employers: Firms in NAICS sectors starting with 23 generally cannot claim the credit unless they hire pre-apprenticeship graduates who are enrolled in a registered apprenticeship and the employer sponsors or runs an apprenticeship.
  • Federal agencies and beneficiaries: The Director of the Office of Management and Budget must, within 90 days, plan a 10-year strategy to reduce printing, keep essential printed materials for Social Security and Medicare recipients and low‑internet areas, set employee printing rules, and require publication cost and print-run disclosures near the front of each public document.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Tax credit for employers hiring apprentices

If enacted, employers could claim a $1,500 tax credit for each apprentice above their baseline. The baseline would be 80% of the average number of apprentices over the past three tax years, rounded down; if the employer had none in any of those years, the baseline would be zero. The credit could be claimed for up to two tax years per apprentice. Each apprentice must work in a recognized occupation and be enrolled in a registered apprenticeship. Construction employers (NAICS 23) would qualify only if the worker finished a qualifying pre‑apprenticeship, is in an apprenticeship, and the employer participates in or sponsors a program. Claiming this credit would reduce certain other wage credits for the same worker; anti‑abuse and no‑double‑benefit rules would apply, and the credit would be part of the general business credit. It would apply to apprentices who start after the bill is enacted.

Less government printing, protect senior mail

If enacted, OMB would work with agencies within 90 days to cut printing costs. They would move more publications online and make a 10‑year plan starting in fiscal year 2026. Agencies would still need to provide essential printed documents for Social Security and Medicare recipients and people with limited internet. OMB would set rules on employee printing. Each public document would have to list the issuing agency, number of copies, total printing cost, and the publisher.

Sponsors & CoSponsors

Sponsor

Budzinski

IL • D

Cosponsors

  • Carey

    OH • R

    Sponsored 2/27/2025

  • Hoyle (OR)

    OR • D

    Sponsored 2/27/2025

  • Krishnamoorthi

    IL • D

    Sponsored 2/27/2025

  • Malliotakis

    NY • R

    Sponsored 3/5/2025

  • Sorensen

    IL • D

    Sponsored 6/12/2025

  • Riley (NY)

    NY • D

    Sponsored 7/23/2025

  • Bonamici

    OR • D

    Sponsored 11/4/2025

  • DeSaulnier

    CA • D

    Sponsored 11/25/2025

  • Rivas

    CA • D

    Sponsored 1/27/2026

Roll Call Votes

No roll call votes available for this bill.

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