# 119-hr-3871: Apprenticeship Infrastructure Tax Credit Act of 2025

119-hr-3871, Apprenticeship Infrastructure Tax Credit Act of 2025, is a 119th Congress bill sponsored by Rep. Ellzey, Jake [R-TX-6] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-3871
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-3871
- Congress: 119
- Title: Apprenticeship Infrastructure Tax Credit Act of 2025
- Status: introduced
- Introduced: 2025-06-10
- Sponsor: Rep. Ellzey, Jake [R-TX-6] (R-TX)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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. - 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.

## Cosponsors (2)

- Rep. Scholten, Hillary J. [D-MI-3] (D-MI), 2025-09-03T00:00:00.000Z
- Rep. Bera, Ami [D-CA-6] (D-CA), 2026-03-17T00:00:00.000Z

## Provisions PRIA read

- New tax credit for hiring apprentices: benefit, high. 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…
- Certificates and faster reporting to claim credit: cost, low. 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. Apprenti…
- Rules that can shrink your apprentice credit: mixed, high. 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 reduce…
- National $5 billion cap on apprentice credits: mixed, high. 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 re…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-1065: Protect Our Letter Carriers Act of 2025
- 119-hr-1004: Love Lives On Act of 2025
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-2120: ROCR Value Based Program Act

## Sources
- [119-hr-3871 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/3871)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-1065: Protect Our Letter Carriers Act of 2025](https://policyrisk.com/legislation/119-hr-1065)
- [119-hr-1004: Love Lives On Act of 2025](https://policyrisk.com/legislation/119-hr-1004)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-2120: ROCR Value Based Program Act](https://policyrisk.com/legislation/119-hr-2120)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-3871 (as of 2026-04-21).