I 
119TH CONGRESS 
1ST SESSION H. R. 4949 
To amend the Internal Revenue Code of 1986 to establish a credit for 
certain employers of qualifying career and technical education students. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 12, 2025 
Mr. HARDER of California (for himself and Mrs. KIGGANS of Virginia) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
a credit for certain employers of qualifying career and 
technical education students. 
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 ‘‘Apprenticeships for 
Small Businesses Act of 2025’’. 
SEC. 2. CAREER AND TECHNICAL EDUCATION CREDIT. 
(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. 45U. CAREER AND TECHNICAL EDUCATION CREDIT. 
‘‘(a) IN GENERAL.—For the purposes of section 38, 
in the case of a small business concern (as such term is 
defined under section 3 of the Small Business Act), the 
career and technical education credit determined under 
this section for any taxable year is an amount equal to 
the sum of— 
‘‘(1) the amount equal to 50 percent of the 
qualified wages paid by the taxpayer during the tax-
able year, plus 
‘‘(2) the amount equal to the qualified work-
men’s compensation expenses of the taxpayer for the 
taxable year. 
‘‘(b) LIMITATION.— 
‘‘(1) IN GENERAL.—The amount of credit de-
termined under subsection (a) shall not exceed 
$10,000 for any taxpayer in any taxable year. 
‘‘(2) RELATED PARTY.—For purposes of para-
graph (1), taxpayers which are treated as a single 
employer under subsection (a) or (b) of section 52 
or subsection (m) or (o) of section 414 shall be 
treated as a single taxpayer. 
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‘‘(c) QUALIFIED EMPLOYEE.—For purposes of this 
section, the term ‘qualified employee’ means, with respect 
to an employer, an employee who— 
‘‘(1) has not attained the age of 21 as of the 
last day of the taxable year, or 
‘‘(2) is— 
‘‘(A) participating in a registered appren-
ticeship 
program, 
as 
defined 
in 
section 
3131(e)(3)(B), or 
‘‘(B) enrolled, during such taxable year, 
in— 
‘‘(i) any course of study relating to 
the trade or business of such employer at 
a community college which complies with 
any applicable State or local licensing re-
quirements necessary to issue associate’s 
degrees, or 
‘‘(ii) any career training or vocational 
program (including career and technical 
education programs of a high school) relat-
ing to the trade or business of the em-
ployer. 
‘‘(d) QUALIFIED WORKMEN’S COMPENSATION EX-
PENSES.—For purposes of this section, the term ‘qualified 
workmen’s compensation expenses’ means amounts paid 
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