The "Apprenticeships for Small Businesses Act of 2025" introduces a new tax credit within the Internal Revenue Code, specifically designed for small business concerns . This credit aims to incentivize these businesses to employ individuals engaged in career and technical education (CTE) programs. By offsetting certain employment costs, the legislation seeks to promote the hiring and training of young workers in skilled trades and technical fields. The new Career and Technical Education Credit , codified as Section 45U, allows taxpayers to claim an amount equal to 50 percent of qualified wages paid, plus all qualified workmen's compensation expenses for eligible employees. This credit is capped at a maximum of $10,000 per taxpayer for any taxable year. To qualify, an employee must either be under 21 years old, participate in a registered apprenticeship program, or be enrolled in a relevant community college course or vocational program related to the employer's business. The provisions of this Act will take effect for taxable years beginning after December 31, 2025.