Legislation1w ago
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To authorize implementation grants to community-based nonprofits to operate one-stop reentry centers.
HR8548Rep. Kamlager-Dove, Sydney [D-CA-37] (D-CA)
introduced
HR3871119th CongressWALLET
Apprenticeship Infrastructure Tax Credit Act of 2025
Sponsored By: Representative Ellzey
Introduced
Summary
This bill would create a refundable employer tax credit for hiring apprentices in eligible infrastructure occupations. It focuses tax incentives on registered apprenticeship hires and boosts benefits for recent veterans and military families.
Show full summary
- Employers would get a credit of $3,000 per apprenticeship employee per applicable credit period. Employers hiring recently separated veterans, National Guard or reserve members, or military spouses would get $6,000 per apprentice per period.
- Apprentices and workers must be new hires who enroll in a qualified registered apprenticeship within 90 days of starting work. Independent contractors and workers enrolled after 90 days do not qualify.
- The apprenticeship credit period starts the year of enrollment and can extend into the next year if the program requires 3,000 or more on-the-job learning hours. Credits are reduced for partial-year employment and can carry forward to the next year in prorated cases.
- The Secretary of Labor must issue quarterly Apprenticeship Tax Credit Eligibility Certificates via RAPIDS and update forms and reporting to verify enrollment and W-2 status.
- The credit is subject to a $5.0 billion aggregate cap. When the remaining balance falls below $1.0 billion, the Secretaries may limit eligible occupations or prioritize veterans, Guard/reserve members, and military spouses to manage allocation.
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 1 benefits, 1 costs, 2 mixed.
New tax credit for hiring apprentices
This bill would create a business tax credit for employers that hire apprentices in a registered program. You could claim $3,000 per apprentice, or $6,000 for recent veterans, Guard or reserve members, and military spouses. The apprentice must be a new hire (started work no more than 90 days before enrollment), be paid on a W‑2, and be in an infrastructure job. Tax‑exempt employers and program sponsors (or related entities) could not claim the credit. For 2026, covered jobs would include construction, maintenance and repair, production, and computer/IT. The Labor Department could update the job list each year, with changes after 2026 set by September 30 of the prior year. Credits would apply for taxable years starting after December 31, 2025.
Rules that can shrink your apprentice credit
The credit period would start the year the apprentice enrolls; if a program requires 3,000+ on‑the‑job hours, it would also include the next year. If an apprentice works 90–179 days in a year, the credit would be prorated by days divided by 180. If under 90 days, no credit for that year. Any reduced amount could carry forward to the next year. No credit would apply if the apprentice is involuntarily let go for non‑disciplinary reasons, or if the apprentice pays the employer or sponsor (unless the money comes from public or eligible nonprofit funds). Other tax credits tied to the same pay would be reduced by this new credit to prevent double benefits.
National $5 billion cap on apprentice credits
The total credit pool would be capped at $5 billion nationwide. Treasury would track totals and publish a yearly report, starting by March 31, 2027. If unused amounts are found, Treasury and Labor could issue more certificates for the next year within the remaining cap. When less than $1 billion remains, they could narrow eligible jobs or prioritize certificates for recent veterans, Guard or reserve members, and military spouses. After Treasury certifies $5 billion is reached, no credits would apply for later taxable years.
Certificates and faster reporting to claim credit
Employers would need an Apprenticeship Tax Credit Eligibility Certificate for each apprentice to claim the credit. The Labor Department would issue certificates using RAPIDS within 31 days after each quarter. Sponsors would have to update apprentice status within 30 days after quarter end. Apprenticeship agreements would need to include the hire date, W‑2 confirmation, and an employer registration number.
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Sponsors & CoSponsors
Sponsor
Ellzey
TX • R
Cosponsors
Rep. Scholten, Hillary J. [D-MI-3]
MI • D
Sponsored 9/3/2025
Rep. Bera, Ami [D-CA-6]
CA • D
Sponsored 3/17/2026
Roll Call Votes
No roll call votes available for this bill.
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