H.R. 3628 · 115th Congress
LEAP Act
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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
WilsonSponsorNo cosponsors.
Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act
What it does: CRS summary · Introduced in House · Jul 28, 2017
Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act
This bill amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for hiring an apprenticeship employee who has attained age 25. The credit is available for no more than two taxable years with respect to any apprenticeship employee.
An "apprenticeship employee" means any employee who is: (1) a party to an apprenticeship agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a recognized state apprenticeship agency; and (2) employed by the employer in the occupation identified in the apprenticeship agreement, whether or not the employer is a party to such agreement.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: LEAP Act
Also known as: Leveraging and Energizing America's Apprenticeship Programs Act
Latest action (Jul 28, 2017): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jul 28, 2017
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.