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To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs.

USA115th CongressHR-2399| House 
| Updated: 5/8/2017
Rodney Davis

Rodney Davis

Republican Representative

Illinois

Cosponsors (4)
Thomas MacArthur (Republican)Randy Hultgren (Republican)Raja Krishnamoorthi (Democratic)Daniel Lipinski (Democratic)

Ways and Means Committee, Oversight and Government Reform Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
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 an apprenticeship employee who has attained age 25. The bill allows such credit for no more than two taxable years with respect to any apprenticeship employee. An "apprenticeship employee" is an employee who is employed in an officially-recognized apprenticeable occupation pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a state apprenticeship agency. The Office of Management and Budget must coordinate with federal departments and independent agencies to: (1) determine which government publications could be available on government websites and no longer printed, (2) devise a strategy to reduce overall government printing costs over the 10-year period beginning with FY2016, (3) establish government-wide guidelines on employee printing, and (4) issue guidelines for publicly disclosing information about the publication of government documents.
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Timeline
Feb 15, 2017

Latest Companion Bill Action

S 115-393
Introduced in Senate
May 8, 2017
Introduced in House
May 8, 2017
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
  • February 15, 2017

    Latest Companion Bill Action

    S 115-393
    Introduced in Senate


  • May 8, 2017
    Introduced in House


  • May 8, 2017
    Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Taxation

Related Bills

  • S 115-393: A bill to amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs.
  • HR 115-3628: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs.
  • HR 115-3061: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs.
Congressional agenciesEmployment and training programsExecutive agency funding and structureGovernment information and archivesGovernment Publishing Office (GPO)Income tax credits

To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs.

USA115th CongressHR-2399| House 
| Updated: 5/8/2017
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 an apprenticeship employee who has attained age 25. The bill allows such credit for no more than two taxable years with respect to any apprenticeship employee. An "apprenticeship employee" is an employee who is employed in an officially-recognized apprenticeable occupation pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a state apprenticeship agency. The Office of Management and Budget must coordinate with federal departments and independent agencies to: (1) determine which government publications could be available on government websites and no longer printed, (2) devise a strategy to reduce overall government printing costs over the 10-year period beginning with FY2016, (3) establish government-wide guidelines on employee printing, and (4) issue guidelines for publicly disclosing information about the publication of government documents.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Feb 15, 2017

Latest Companion Bill Action

S 115-393
Introduced in Senate
May 8, 2017
Introduced in House
May 8, 2017
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
  • February 15, 2017

    Latest Companion Bill Action

    S 115-393
    Introduced in Senate


  • May 8, 2017
    Introduced in House


  • May 8, 2017
    Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Rodney Davis

Rodney Davis

Republican Representative

Illinois

Cosponsors (4)
Thomas MacArthur (Republican)Randy Hultgren (Republican)Raja Krishnamoorthi (Democratic)Daniel Lipinski (Democratic)

Ways and Means Committee, Oversight and Government Reform Committee

Taxation

Related Bills

  • S 115-393: A bill to amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs.
  • HR 115-3628: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs.
  • HR 115-3061: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Congressional agenciesEmployment and training programsExecutive agency funding and structureGovernment information and archivesGovernment Publishing Office (GPO)Income tax credits