Congress quietly adds printing-cost audit to apprenticeship tax credit bill
H.R. 1662 — LEAP Act · Filed by Nicole (Nikki) Budzinski (D-IL) · 9 cosponsors · Introduced Feb 27, 2025 · Referred to committee
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What it does
This bill creates a $1,500-per-employee tax credit for employers who hire workers enrolled in registered apprenticeship programs, capped at 2 years per apprentice and limited to employers exceeding 80% of their prior 3-year apprenticeship baseline. Construction companies face stricter rules requiring pre-apprenticeship completion. The bill also requires federal agencies to reduce printing costs and disclose publication expenses.
Why we flagged it
The bill's operative mechanism is a targeted employer tax credit designed to subsidize apprenticeship participation. The printing-cost rider is secondary and procedural.
- Section 3 (printing-cost reduction mandate) is substantively unrelated to apprenticeship tax credits; it imposes a government-wide printing audit and disclosure requirement.
What the text implies
- The 80% baseline threshold may inadvertently penalize employers who are scaling apprenticeship programs rapidly—new hires above the baseline earn the credit, but the baseline resets annually, creating a ceiling effect that discourages expansion.
- Construction-sector pre-apprenticeship requirement (NAICS 23) creates a two-tier system: construction apprentices must complete pre-apprenticeship first, while other sectors do not, potentially slowing construction-sector participation and creating compliance complexity.
The full analysis lists 4 implications of this text.
Who stands to gain
employers in registered apprenticeship programs; construction contractors (conditional on pre-apprenticeship partnerships)