I 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Leveraging and Ener5 gizing America’s Apprenticeship Programs Act’’ or the 

6 ‘‘LEAP Act’’. 


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1 SEC. 2. CREDIT FOR EMPLOYEES PARTICIPATING IN QUALI2 FIED APPRENTICESHIP PROGRAMS. 

3 (a) IN GENERAL.—Subpart D of part IV of sub4 chapter A of chapter 1 of the Internal Revenue Code of 

5 1986 is amended by adding at the end the following new 

6 section: 

7 ‘‘SEC. 45BB. EMPLOYEES PARTICIPATING IN QUALIFIED AP8 PRENTICESHIP PROGRAMS. 

9 ‘‘(a) IN GENERAL.—For purposes of section 38, the 

10 apprenticeship credit determined under this section for the 

11 taxable year is an amount equal to $1,500 for each of the 

12 apprenticeship employees of the employer that exceeds the 

13 applicable apprenticeship level (as determined under sub14 section (d)) during such taxable year. 

15 ‘‘(b) LIMITATION ON NUMBER OF YEARS WITH RE16 SPECT TO WHICH CREDIT MAY BE TAKEN INTO AC17 COUNT.—The apprenticeship credit shall not be allowed 

18 for more than 2 taxable years with respect to any appren19 ticeship employee. 

20 ‘‘(c) APPRENTICESHIP EMPLOYEE.—For purposes of 

21 this section— 

22 ‘‘(1) IN GENERAL.—The term ‘apprenticeship 

23 employee’ means any employee who is— 

24 ‘‘(A) employed by the employer in an offi25 cially recognized apprenticeable occupation, as 

26 determined by the Office of Apprenticeship of 


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1 the Employment and Training Administration 

2 of the Department of Labor, and 

3 ‘‘(B) currently enrolled in an apprentice4 ship program. 

5 ‘‘(2) APPRENTICESHIP PROGRAM.—The term 

6 ‘apprenticeship program’ means a registered appren7 ticeship program defined in section 3131(e)(3)(B). 

8 ‘‘(d) APPLICABLE APPRENTICESHIP LEVEL.— 

9 ‘‘(1) IN GENERAL.—For purposes of this sec10 tion, the applicable apprenticeship level shall be 

11 equal to the amount equal to 80 percent of the aver12 age number of such apprenticeship employees of the 

13 employer for the 3 taxable years preceding the tax14 able year for which the credit is being determined, 

15 rounded to the next lower whole number. 

16 ‘‘(2) FIRST YEAR OF NEW APPRENTICESHIP

17 PROGRAMS.—In the case of an employer which did 

18 not have any apprenticeship employees during any 

19 taxable year in the 3 taxable years preceding the 

20 taxable year for which the credit is being deter21 mined, the applicable apprenticeship level shall be 

22 equal to zero. 

23 ‘‘(e) EXCLUSION FOR CERTAIN INDUSTRIES.— 

24 ‘‘(1) IN GENERAL.—No credit may be allowed 

25 under this section with respect to an individual emVerDate Sep 11 2014 23:52 Mar 25, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1536.IH H1536

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1 ployed by an employer in any sector described in the 

2 North American Industry Classification System code 

3 beginning with 23 unless— 

4 ‘‘(A) such individual is a pre-apprentice5 ship graduate currently enrolled in an appren6 ticeship program, and 

7 ‘‘(B) such employer participates in or 

8 sponsors an apprenticeship program. 

9 ‘‘(2) PRE-APPRENTICESHIP GRADUATE.—For 

10 purposes of this subsection, the term ‘pre-appren11 ticeship graduate’ means any individual who has 

12 completed a pre-apprenticeship program. 

13 ‘‘(3) PRE-APPRENTICESHIP PROGRAM.—For 

14 purposes of this subsection, the term ‘pre-appren15 ticeship program’ means a program that— 

16 ‘‘(A) is designed to prepare participants to 

17 enter an apprenticeship program, 

18 ‘‘(B) is carried out by a sponsor that has 

19 a documented partnership with 1 or more spon20 sors of apprenticeship programs, and 

21 ‘‘(C) includes each of the following: 

22 ‘‘(i) Training (including a curriculum 

23 for the training) and theoretical education 

24 for participants that— 


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1 ‘‘(I) is aligned with industry 

2 standards related to an apprenticeship 

3 program and reviewed and approved 

4 annually by sponsors of the appren5 ticeship program within the docu6 mented partnership that will prepare 

7 participants by teaching the skills and 

8 competencies needed to enter 1 or 

9 more apprenticeship programs, and 

10 ‘‘(II) does not displace a paid 

11 employee. 

12 ‘‘(ii) A formal agreement with a spon13 sor of an apprenticeship program that will 

14 facilitate or expedite entry of pre-appren15 ticeship graduates into the apprenticeship 

16 program, provided that a place in the ap17 prenticeship program is available and that 

18 the pre-apprenticeship graduate meets the 

19 qualifications of such program. 

20 ‘‘(f) COORDINATION WITH OTHER CREDITS.—The 

21 amount of credit otherwise allowable under sections 45A, 

22 51(a), and 1396(a) with respect to any employee shall be 

23 reduced by the credit allowed by this section with respect 

24 to such employee. 


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1 ‘‘(g) CERTAIN RULES TO APPLY.—Rules similar to 

2 the rules of subsections (i)(1) and (k) of section 51 shall 

3 apply for purposes of this section.’’. 

4 (b) CREDIT MADE PART OF GENERAL BUSINESS

5 CREDIT.—Subsection (b) of section 38 of such Code is 

6 amended by striking ‘‘plus’’ at the end of paragraph (40), 

7 by striking the period at the end of paragraph (41) and 

8 inserting ‘‘, plus’’, and by adding at the end the following 

9 new paragraph: 

10 ‘‘(42) the apprenticeship credit determined 

11 under section 45BB(a).’’. 

12 (c) DENIAL OF DOUBLE BENEFIT.—Subsection (a) 

13 of section 280C of such Code is amended by inserting 

14 ‘‘45BB(a),’’ after ‘‘45S(a),’’. 

15 (d) CLERICAL AMENDMENT.—The table of sections 

16 for subpart D of part IV of subchapter A of chapter 1 

17 of such Code is amended by adding at the end the fol18 lowing new item: 

‘‘Sec. 45BB. Employees participating in qualified apprenticeship programs.’’. 

19 (e) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to individuals commencing appren21 ticeship programs after the date of the enactment of this 

22 Act. 

23 SEC. 3. LIMITATION ON GOVERNMENT PRINTING COSTS. 

24 Not later than 90 days after the date of enactment 

25 of this Act, the Director of the Office of Management and 


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1 Budget shall coordinate with the heads of Federal depart2 ments and independent agencies to— 

3 (1) determine which Government publications 

4 could be available on Government websites and no 

5 longer printed and to devise a strategy to reduce 

6 overall Government printing costs over the 10-year 

7 period beginning with fiscal year 2023, except that 

8 the Director shall ensure that essential printed docu9 ments prepared for social security recipients, Medi10 care beneficiaries, and other populations in areas 

11 with limited internet access or use continue to re12 main available; 

13 (2) establish government-wide Federal guide14 lines on employee printing; and 

15 (3) issue guidelines requiring every department, 

16 agency, commission, or office to list at a prominent 

17 place near the beginning of each publication distrib18 uted to the public and issued or paid for by the Fed19 eral Government— 

20 (A) the name of the issuing agency, de21 partment, commission, or office; 

22 (B) the total number of copies of the docu23 ment printed; 

24 (C) the collective cost of producing and 

25 printing all of the copies of the document; and 


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1 (D) the name of the entity publishing the 

2 document. 

Æ 


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