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HR4949119th CongressWALLET

Apprenticeships for Small Businesses Act of 2025

Sponsored By: Representative Harder, Josh [D-CA-9]

Introduced

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.

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  • 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.

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Bill Overview

Analyzed Economic Effects

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

Tax break for small businesses training workers

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 $10,000 per year per taxpayer, and related employers would share one cap. Qualified employees would include workers under 21, registered apprentices, or students in related community college or career programs, including high school CTE. It would count as part of the general business credit, with the usual limits and carryforwards.

Sponsors & CoSponsors

Sponsor

Harder, Josh [D-CA-9]

CA • D

Cosponsors

  • Rep. Kiggans, Jennifer A. [R-VA-2]

    VA • R

    Sponsored 8/12/2025

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 9/15/2025

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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