I 
119TH CONGRESS 
1ST SESSION H. R. 3871 
To amend the Internal Revenue Code of 1986 to allow a credit to employers 
who hire individuals through an apprenticeship program. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 10, 2025 
Mr. ELLZEY introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow a 
credit to employers who hire individuals through an ap-
prenticeship program. 
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 ‘‘Apprenticeship Infra-
structure Tax Credit Act of 2025’’. 
SEC. 2. APPRENTICESHIP INFRASTRUCTURE TAX CREDIT 
FOR EMPLOYERS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 
45BB. 
APPRENTICESHIP 
INFRASTRUCTURE 
TAX 
CREDIT FOR EMPLOYERS. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
apprenticeship infrastructure tax credit determined under 
this section for the taxable year is an amount equal to 
the sum of the applicable credit amounts determined dur-
ing the apprenticeship credit period with respect to each 
apprenticeship employee of the employer. 
‘‘(b) APPLICABLE CREDIT AMOUNT.—For purposes 
of this section, the applicable credit amount with respect 
to an apprenticeship employee shall be an amount equal 
to— 
‘‘(1) in the case of an apprenticeship employee 
not described in paragraph (2), $3,000, and 
‘‘(2) in the case of a recently separated veteran, 
a member of the National Guard or reserve compo-
nent of the Armed Forces, or a military spouse, 
$6,000. 
The applicable credit amount with respect to an appren-
ticeship employee for taxable years beginning after the end 
of the apprenticeship credit period (determined without re-
gard to subsection (c)(2)) shall be zero. 
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‘‘(c) APPRENTICESHIP CREDIT PERIOD.—For pur-
poses of this section— 
‘‘(1) IN GENERAL.—The apprenticeship credit 
period with respect to an apprenticeship employee 
shall be— 
‘‘(A) the taxable year during which such 
employee first enrolls in the employer’s quali-
fied registered apprenticeship program, and 
‘‘(B) the succeeding taxable year if the 
qualified registered apprenticeship program in 
which such employee is enrolled is— 
‘‘(i) is a time-based or hybrid program 
that requires 3,000 or more on-the-job 
learning hours, or 
‘‘(ii) is a competency-based program 
with 3,000 or more on-the-job learning 
hours. 
‘‘(2) CARRYFORWARD YEAR.—The apprentice-
ship credit period with respect to an apprenticeship 
employee shall include the taxable year succeeding 
the taxable year described in subparagraph (A) or 
(B), as the case may be, in the case a credit 
carryforward to such succeeding taxable year with 
respect to an apprentice employee under subsection 
(d)(7). 
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‘‘(d) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) APPRENTICESHIP EMPLOYEE.— 
‘‘(A) IN GENERAL.—The term ‘apprentice-
ship employee’ means an individual who— 
‘‘(i) is a new hire employed by an ap-
prenticeship employer, and 
‘‘(ii) enrolled under a written agree-
ment in a qualified registered apprentice-
ship program with respect to an infrastruc-
ture-related occupation. 
‘‘(B) INFRASTRUCTURE-RELATED OCCUPA-
TION.— 
‘‘(i) IN GENERAL.—The term ‘infra-
structure-related occupation’ means an oc-
cupation identified by the Secretary of 
Labor as eligible for the credit determined 
under this section. 
‘‘(ii) INITIAL
LIST
APPLICABLE
TO 
2026.—For taxable years beginning in 
2026, such term shall include occupations 
within the following major groups as de-
fined in the Occupational Information Net-
work (ONET): 
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‘‘(I) 47–0000 Construction and 
Extraction Occupations. 
‘‘(II) 49–0000 Installation, Main-
tenance, and Repair Occupations. 
‘‘(III) 51–0000 Production Occu-
pations. 
‘‘(IV) 15–1200 Computer, Infor-
mation Technology, and Security Oc-
cupations. 
‘‘(iii) SUBSEQUENT YEARS.—Occupa-
tions shall be identified under this sub-
paragraph by utilizing standardized and 
occupation specific descriptors listed in the 
Occupational Network (ONET), and such 
occupations shall be updated annually con-
sistent with customary tax document dead-
lines. 
‘‘(C) EXCEPTIONS.—The term ‘apprentice-
ship employee’ shall not include any appren-
tice— 
‘‘(i) hired more than 90 days prior to 
enrollment into the qualified registered ap-
prenticeship program, or 
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