The Apprenticeship Infrastructure Tax Credit Act of 2025 introduces a new tax credit to incentivize employers to hire individuals through qualified registered apprenticeship programs. This credit, integrated into the general business credit, provides an amount equal to the sum of applicable credit amounts for each apprenticeship employee during their apprenticeship credit period. Employers can claim a credit of $3,000 for a general apprenticeship employee, or $6,000 for apprentices who are recently separated veterans, members of the National Guard or reserve components of the Armed Forces, or military spouses. An "apprenticeship employee" is defined as a new hire enrolled in a qualified registered apprenticeship program for an infrastructure-related occupation . Initially, this includes occupations in Construction, Installation/Maintenance/Repair, Production, and Computer/Information Technology/Security. The apprenticeship credit period generally covers the taxable year of enrollment and the succeeding year if the program requires 3,000 or more on-the-job learning hours. The credit is subject to several conditions and exceptions. No credit is allowed if the apprentice was hired more than 90 days prior to enrollment, is a 1099 contractor, is involuntarily terminated, or provides remuneration to the employer or program sponsor (unless from public or non-profit funding). The credit amount may be reduced if an apprentice is employed for fewer than 180 days in a taxable year, with no credit for fewer than 90 days. To claim the credit, employers must receive an apprenticeship tax credit eligibility certificate from the Secretary of Labor, based on data from the Registered Apprenticeship Partners Information Database System (RAPIDS). This certificate includes detailed information about the sponsor, employer, and employee, including enrollment and employment dates. The Secretary of Labor is also tasked with updating reporting requirements and apprenticeship agreement forms to facilitate this process. The total amount of credit determined under this section is capped at $5,000,000,000 . The Secretaries of Treasury and Labor will monitor and report on the credit's utilization, with the Secretary of Labor having the authority to adjust the list of qualifying infrastructure-related occupations to manage the cap. Provisions are also included for limiting or prioritizing credits when the remaining balance is low and for reallocating any under-allocated credits from prior years. The amendments made by this Act apply to taxable years beginning after December 31, 2025.