H.R. 1662 (119th)Bill Overview

LEAP Act

Taxation|Taxation
Cosponsors
Support
Lean Democratic
Introduced
Feb 27, 2025
Discussions
Bill Text
Current stageCommittee

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…

Introduced
Committee
Floor
President
Law
Congressional Activities
01 · The brief
Plain-English summaryWhat this bill actually does

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.

Why people may split

Left focuses on adequacy, equity, and apprentice protections.

Watch point

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.

Passage45/100

Technocratic and targeted but creates uncosted tax expenditures; moderate bipartisan appeal tempered by fiscal scrutiny and Senate procedural hurdles.

CredibilityPartial

How solid the drafting looks.

Contention30/100

Left focuses on adequacy, equity, and apprentice protections.

02 · What it does

Who stands to gain, and who may push back.

Likely benefits vs burdens50% / 50%
EmployersEmployers

These are examples from the analysis, not a ranked list of the most-affected groups.

Likely helped
  • 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.
Likely burdened
  • 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.
03 · Why people split

Why the argument around this bill splits.

Left focuses on adequacy, equity, and apprentice protections.
Progressive70%

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.

Leans supportive
Centrist75%

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.

Leans supportive
Conservative65%

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.

Split reaction
04 · Can it pass?

The path through Congress.

Introduced

Reached or meaningfully advanced

Committee

Reached or meaningfully advanced

Floor

Still ahead

President

Still ahead

Law

Still ahead

Passage likelihood45/100

Technocratic and targeted but creates uncosted tax expenditures; moderate bipartisan appeal tempered by fiscal scrutiny and Senate procedural hurdles.

Scope and complexity
52%
Scopemoderate
52%
Complexitymedium
Why this could stall
  • No official cost or revenue estimate provided
  • Level of support from construction sector affected by exclusion
05 · Recent votes

Recent votes on the bill.

No vote history yet

The bill has not accumulated any surfaced votes yet.

06 · Go deeper

Go deeper than the headline read.

Included on this page

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…

Unlocked analysis

Pro readers get the full perspective split, passage barriers, legislative design review, stakeholder impact map, and lens-based policy tradeoff analysis for LEAP Act.

Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.

Perspective breakdownsPassage barriersLegislative design reviewStakeholder impact map
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