- EmployersProvides a direct financial incentive for employers to hire and train registered apprentices.
- Potential benefitMay expand apprenticeship participation and strengthen skilled workforce pipelines in eligible industries.
- EmployersReduces net employer training costs per apprentice, potentially improving return on hiring apprentices.
LEAP Act
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 eac…
Adds a new employer tax credit of $1,500 per apprentice (above an employer-specific baseline) for up to two taxable years per apprentice, defines apprenticeship and pre-apprenticeship rules, limits credit availability for firms in NAICS 23 (construction) unless conditions are met, coordinates with other credits, and requires OMB to lead a government-wide effort to reduce printing costs and publish print-run and cost metadata for federal publications.
Left focuses on adequacy, equity, and apprentice protections.
Relatively narrow, pro-workforce tax incentive with administrative savings language; revenue cost concerns could create opposition.
Adds a new employer tax credit of $1,500 per apprentice (above an employer-specific baseline) for up to two taxable years per apprentice, defines apprenticeship and pre-apprenticeship rules, limits credit availability for firms in NAICS 23 (construction) unless conditions are met, coordinates with other credits, and requires OMB to lead a government-wide effort to reduce printing costs and publish print-run and cost metadata for federal publications.
Technocratic and targeted but creates uncosted tax expenditures; moderate bipartisan appeal tempered by fiscal scrutiny and Senate procedural hurdles.
How solid the drafting looks.
Left focuses on adequacy, equity, and apprentice protections.
Who stands to gain, and who may push back.
These are examples from the analysis, not a ranked list of the most-affected groups.
- Potential burdenCreates a potential budgetary cost to the Treasury from the new tax credit program.
- EmployersThe $1,500 amount and two-year limit may be insufficient to cover employers' apprenticeship costs.
- EmployersImposes administrative and compliance burdens on employers to track baseline counts and credit eligibility.
Why the argument around this bill splits.
Left focuses on adequacy, equity, and apprentice protections.
Likely supportive of expanding apprenticeships and employer incentives, but cautious that the credit is modest and employer-focused.
Concerned about equity, effective outreach to underserved workers, and ensuring apprentices receive sufficient wages and protections.
Generally favorable toward a targeted tax incentive that promotes workforce development while including guardrails.
Sees the print-cost provisions as pragmatic.
Wants clear evaluation, cost estimates, and administrative simplicity.
Supports employer tax credits and private-sector-led workforce training, but wary of new definitions, compliance burdens, and ongoing federal involvement.
Views government printing reductions positively but dislikes added mandates.
The path through Congress.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technocratic and targeted but creates uncosted tax expenditures; moderate bipartisan appeal tempered by fiscal scrutiny and Senate procedural hurdles.
- No official cost or revenue estimate provided
- Level of support from construction sector affected by exclusion
Recent votes on the bill.
No vote history yet
The bill has not accumulated any surfaced votes yet.
Go deeper than the headline read.
Left focuses on adequacy, equity, and apprentice protections.
Technocratic and targeted but creates uncosted tax expenditures; moderate bipartisan appeal tempered by fiscal scrutiny and Senate procedur…
Pro readers get the full perspective split, passage barriers, legislative design review, stakeholder impact map, and lens-based policy tradeoff analysis for LEAP Act.
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