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 apprentice-
ship 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 deter-
mined 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 em-
ployers a credit against income tax for employees who 
participate in qualified apprenticeship programs. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Leveraging and Ener-
gizing America’s Apprenticeship Programs Act’’ or the 
‘‘LEAP Act’’. 
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SEC. 2. CREDIT FOR EMPLOYEES PARTICIPATING IN QUALI-
FIED APPRENTICESHIP PROGRAMS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter 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 AP-
PRENTICESHIP 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 sub-
section (d)) during such taxable year. 
‘‘(b) LIMITATION ON NUMBER OF YEARS WITH RE-
SPECT TO WHICH CREDIT MAY BE TAKEN INTO AC-
COUNT.—The apprenticeship credit shall not be allowed 
for more than 2 taxable years with respect to any appren-
ticeship 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 offi-
cially recognized apprenticeable occupation, as 
determined by the Office of Apprenticeship of 
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the Employment and Training Administration 
of the Department of Labor, and 
‘‘(B) currently enrolled in an apprentice-
ship program. 
‘‘(2) APPRENTICESHIP
PROGRAM.—The term 
‘apprenticeship program’ means a registered appren-
ticeship program defined in section 3131(e)(3)(B). 
‘‘(d) APPLICABLE APPRENTICESHIP LEVEL.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the applicable apprenticeship level shall be 
equal to the amount equal to 80 percent of the aver-
age number of such apprenticeship employees of the 
employer for the 3 taxable years preceding the tax-
able 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 deter-
mined, 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 em-
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ployed 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-apprentice-
ship graduate currently enrolled in an appren-
ticeship program, and 
‘‘(B) such employer participates in or 
sponsors an apprenticeship program. 
‘‘(2) PRE-APPRENTICESHIP
GRADUATE.—For 
purposes of this subsection, the term ‘pre-appren-
ticeship graduate’ means any individual who has 
completed a pre-apprenticeship program. 
‘‘(3) 
PRE-APPRENTICESHIP
PROGRAM.—For 
purposes of this subsection, the term ‘pre-appren-
ticeship 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 spon-
sors of apprenticeship programs, and 
‘‘(C) includes each of the following: 
‘‘(i) Training (including a curriculum 
for the training) and theoretical education 
for participants that— 
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‘‘(I) is aligned with industry 
standards related to an apprenticeship 
program and reviewed and approved 
annually by sponsors of the appren-
ticeship program within the docu-
mented 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 spon-
sor of an apprenticeship program that will 
facilitate or expedite entry of pre-appren-
ticeship graduates into the apprenticeship 
program, provided that a place in the ap-
prenticeship 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. 
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‘‘(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 fol-
lowing new item: 
‘‘Sec. 45BB. Employees participating in qualified apprenticeship programs.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to individuals commencing appren-
ticeship 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 
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Budget shall coordinate with the heads of Federal depart-
ments 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 docu-
ments prepared for social security recipients, Medi-
care beneficiaries, and other populations in areas 
with limited internet access or use continue to re-
main available; 
(2) establish government-wide Federal guide-
lines 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 distrib-
uted to the public and issued or paid for by the Fed-
eral Government— 
(A) the name of the issuing agency, de-
partment, commission, or office; 
(B) the total number of copies of the docu-
ment printed; 
(C) the collective cost of producing and 
printing all of the copies of the document; and 
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(D) the name of the entity publishing the 
document. 
Æ 
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