# 119-hr-4949: Apprenticeships for Small Businesses Act of 2025

119-hr-4949, Apprenticeships for Small Businesses Act of 2025, is a 119th Congress bill sponsored by Rep. Harder, Josh [D-CA-9] (D-CA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-4949
- 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-4949
- Congress: 119
- Title: Apprenticeships for Small Businesses Act of 2025
- Status: introduced
- Introduced: 2025-08-12
- Sponsor: Rep. Harder, Josh [D-CA-9] (D-CA)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**This bill would create a new tax credit for small businesses that hire and train apprentices and career and technical education students.** It ties the credit to wages and workers' compensation costs and limits how much each employer can claim each year. - Small businesses: Would let qualifying small business concerns claim a credit equal to 50% of qualified wages plus qualified workers' compensation expenses, capped at $10,000 per taxpayer each year. - Workers and students: Applies only to "qualified employees" who are under 21 at year end or who are in a registered apprenticeship, a community college trade program, or other career or vocational training including high school CTE. This aims to encourage hiring and on-the-job training. - Tax treatment and timing: The credit is added into the general business credit rules so it follows existing limits and carryforward mechanics. It applies to amounts paid or incurred in tax years beginning after December 31, 2025.

## Cosponsors (2)

- Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA), 2025-08-12T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-09-15T00:00:00.000Z

## Provisions PRIA read

- Tax break for small businesses training workers: benefit, high. This bill would add a small business tax credit. Small businesses, as defined by the Small Business Act, could claim it. For tax years beginning after December 31, 2025, you could claim 50% of qualified wages plus workers’ comp premiums for qualifying employees. The credit would be capped at $10,00…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-4317: PBM Reform Act of 2025
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-6766: Essential Caregivers Act of 2025

## Sources
- [119-hr-4949 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4949)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-4317: PBM Reform Act of 2025](https://policyrisk.com/legislation/119-hr-4317)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-6766: Essential Caregivers Act of 2025](https://policyrisk.com/legislation/119-hr-6766)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4949 (as of 2026-04-21).