# 119-s-4463: WAGES Act of 2026

119-s-4463, WAGES Act of 2026, is a 119th Congress bill sponsored by Sen. Young, Todd [R-IN] (R-IN); status introduced; PRIA reads it as touching household money (as of 2026-06-07).

- Canonical: https://policyrisk.com/legislation/119-s-4463
- As of: 2026-06-07
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4463
- Congress: 119
- Title: WAGES Act of 2026
- Status: introduced
- Introduced: 2026-04-30
- Sponsor: Sen. Young, Todd [R-IN] (R-IN)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-07

## Summary

**Employer investment in apprenticeship programs.** This bill would reduce net payroll tax costs and expand tax-favored treatment for apprenticeship awards to encourage employers to create and expand apprenticeship opportunities. - Employers: Would face lower net payroll tax costs for apprenticeship-related spending, making hiring and training apprentices cheaper. - Apprentices and apprenticeship programs: Awards transferred after enactment would qualify for the Apprenticeship Credit (Sec. 3135) and receive expanded favorable tax treatment under Section 274(j), subject to defined caps and program standards.

## Provisions PRIA read

- Start dates for apprenticeship tax benefits: mixed, low. This bill would set when changes to apprenticeship tax rules take effect. The new rules for apprenticeship credits would apply to wages paid and to expenses paid or incurred for calendar quarters beginning after the date of enactment. Rules about apprenticeship awards would apply to awards transfer…

## Related bills

- 119-s-2975: PIPELINE Safety Act of 2025
- 119-s-1541: SHIPS for America Act of 2025
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026
- 119-s-579: Department of Energy Quantum Leadership Act of 2025
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-4378: Protecting American Taxpayers Act

## Sources
- [119-s-4463 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4463)

## Related
- [119-s-2975: PIPELINE Safety Act of 2025](https://policyrisk.com/legislation/119-s-2975)
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [119-s-579: Department of Energy Quantum Leadership Act of 2025](https://policyrisk.com/legislation/119-s-579)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4463 (as of 2026-06-07).