LEAP Act

Subjects: Taxation

Summary:  <p> <strong>Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act </strong></p> <p>This bill allows employers a tax credit for each of their employees who participate in qualified apprenticeship programs. The credit is equal to $1,500 for each of the apprenticeship employees of the employer that exceeds a specified apprenticeship level determined by this bill.</p> <p>As an offset, the bill requires the Director of the Office of Management and Budget to coordinate with federal departments and independent agencies to devise a strategy to reduce government printing costs over the 10-year period beginning with FY2023.</p>

<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1536 Introduced in House (IH)]

&lt;DOC&gt;






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.
                                 &lt;all&gt;
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