[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1536 Introduced in House (IH)]
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118th CONGRESS
1st Session
H. R. 1536
To amend the Internal Revenue Code of 1986 to allow employers a credit
against income tax for employees who participate in qualified
apprenticeship programs.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 10, 2023
Ms. Budzinski (for herself, Mr. Carey, Mr. Krishnamoorthi, and Ms.
Hoyle of Oregon) introduced the following bill; which was referred to
the Committee on Ways and Means, and in addition to the Committee on
Oversight and Accountability, for a period to be subsequently
determined by the Speaker, in each case for consideration of such
provisions as fall within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow employers a credit
against income tax for employees who participate in qualified
apprenticeship programs.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Leveraging and Energizing America's
Apprenticeship Programs Act'' or the ``LEAP Act''.
SEC. 2. CREDIT FOR EMPLOYEES PARTICIPATING IN QUALIFIED APPRENTICESHIP
PROGRAMS.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:
``SEC. 45BB. EMPLOYEES PARTICIPATING IN QUALIFIED APPRENTICESHIP
PROGRAMS.
``(a) In General.--For purposes of section 38, the apprenticeship
credit determined under this section for the taxable year is an amount
equal to $1,500 for each of the apprenticeship employees of the
employer that exceeds the applicable apprenticeship level (as
determined under subsection (d)) during such taxable year.
``(b) Limitation on Number of Years With Respect to Which Credit
May Be Taken Into Account.--The apprenticeship credit shall not be
allowed for more than 2 taxable years with respect to any
apprenticeship employee.
``(c) Apprenticeship Employee.--For purposes of this section--
``(1) In general.--The term `apprenticeship employee' means
any employee who is--
``(A) employed by the employer in an officially
recognized apprenticeable occupation, as determined by
the Office of Apprenticeship of the Employment and
Training Administration of the Department of Labor, and
``(B) currently enrolled in an apprenticeship
program.
``(2) Apprenticeship program.--The term `apprenticeship
program' means a registered apprenticeship program defined in
section 3131(e)(3)(B).
``(d) Applicable Apprenticeship Level.--
``(1) In general.--For purposes of this section, the
applicable apprenticeship level shall be equal to the amount
equal to 80 percent of the average number of such
apprenticeship employees of the employer for the 3 taxable
years preceding the taxable year for which the credit is being
determined, rounded to the next lower whole number.
``(2) First year of new apprenticeship programs.--In the
case of an employer which did not have any apprenticeship
employees during any taxable year in the 3 taxable years
preceding the taxable year for which the credit is being
determined, the applicable apprenticeship level shall be equal
to zero.
``(e) Exclusion for Certain Industries.--
``(1) In general.--No credit may be allowed under this
section with respect to an individual employed by an employer
in any sector described in the North American Industry
Classification System code beginning with 23 unless--
``(A) such individual is a pre-apprenticeship
graduate currently enrolled in an apprenticeship
program, and
``(B) such employer participates in or sponsors an
apprenticeship program.
``(2) Pre-apprenticeship graduate.--For purposes of this
subsection, the term `pre-apprenticeship graduate' means any
individual who has completed a pre-apprenticeship program.
``(3) Pre-apprenticeship program.--For purposes of this
subsection, the term `pre-apprenticeship program' means a
program that--
``(A) is designed to prepare participants to enter
an apprenticeship program,
``(B) is carried out by a sponsor that has a
documented partnership with 1 or more sponsors of
apprenticeship programs, and
``(C) includes each of the following:
``(i) Training (including a curriculum for
the training) and theoretical education for
participants that--
``(I) is aligned with industry
standards related to an apprenticeship
program and reviewed and approved
annually by sponsors of the
apprenticeship program within the
documented partnership that will
prepare participants by teaching the
skills and competencies needed to enter
1 or more apprenticeship programs, and
``(II) does not displace a paid
employee.
``(ii) A formal agreement with a sponsor of
an apprenticeship program that will facilitate
or expedite entry of pre-apprenticeship
graduates into the apprenticeship program,
provided that a place in the apprenticeship
program is available and that the pre-
apprenticeship graduate meets the
qualifications of such program.
``(f) Coordination With Other Credits.--The amount of credit
otherwise allowable under sections 45A, 51(a), and 1396(a) with respect
to any employee shall be reduced by the credit allowed by this section
with respect to such employee.
``(g) Certain Rules To Apply.--Rules similar to the rules of
subsections (i)(1) and (k) of section 51 shall apply for purposes of
this section.''.
(b) Credit Made Part of General Business Credit.--Subsection (b) of
section 38 of such Code is amended by striking ``plus'' at the end of
paragraph (40), by striking the period at the end of paragraph (41) and
inserting ``, plus'', and by adding at the end the following new
paragraph:
``(42) the apprenticeship credit determined under section
45BB(a).''.
(c) Denial of Double Benefit.--Subsection (a) of section 280C of
such Code is amended by inserting ``45BB(a),'' after ``45S(a),''.
(d) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by adding
at the end the following new item:
``Sec. 45BB. Employees participating in qualified apprenticeship
programs.''.
(e) Effective Date.--The amendments made by this section shall
apply to individuals commencing apprenticeship programs after the date
of the enactment of this Act.
SEC. 3. LIMITATION ON GOVERNMENT PRINTING COSTS.
Not later than 90 days after the date of enactment of this Act, the
Director of the Office of Management and Budget shall coordinate with
the heads of Federal departments and independent agencies to--
(1) determine which Government publications could be
available on Government websites and no longer printed and to
devise a strategy to reduce overall Government printing costs
over the 10-year period beginning with fiscal year 2023, except
that the Director shall ensure that essential printed documents
prepared for social security recipients, Medicare
beneficiaries, and other populations in areas with limited
internet access or use continue to remain available;
(2) establish government-wide Federal guidelines on
employee printing; and
(3) issue guidelines requiring every department, agency,
commission, or office to list at a prominent place near the
beginning of each publication distributed to the public and
issued or paid for by the Federal Government--
(A) the name of the issuing agency, department,
commission, or office;
(B) the total number of copies of the document
printed;
(C) the collective cost of producing and printing
all of the copies of the document; and
(D) the name of the entity publishing the document.
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