,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #eegi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ah1 #bjad  
,mr4 ,rodney ,davis ( ,ill9ois 7=       
himself & ,mr4 ,lip9ski7 introduc$ !    
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on ,ov]sight & 
,gov]nm5t ,re=m1 = a p]iod to be        
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ employ]s a
 cr$it aga9/ income tax = employees :o  
p>ticipate 9 qualifi$ appr5tice%ip      
programs4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,lev]ag+ & ,en]giz+        
,am]ica's ,appr5tice%ip ,programs ,act  
or ! ,,leap ,act4  #b4 ,cr$it =         
employees p>ticipat+ 9 qualifi$         
appr5tice%ip programs  7a7 ,9 g5]al     
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+

 new section3  #de,s4 ,employees        
p>ticipat+ 9 qualifi$ appr5tice%ip      
programs  7a7 ,9 g5]al ,= purposes (    
section #ch1 ! appr5tice%ip cr$it       
det]m9$ "u ?is section = ! taxable ye>  
is an am\nt equal to ! sum ( !          
applicable cr$it am\nts 7z det]m9$ "u   
subsection 7b77 = ea* ( ! appr5tice%ip  
employees ( ! employ] t exce$s !        
applicable appr5tice%ip level 7z det]m9$
 "u subsection 7e77 dur+ su* taxable    
ye>4  7b7 ,applicable cr$it am\nt ,=    
purposes ( subsection 7a71 ! applicable 
cr$it am\nt = ea* appr5tice%ip employee 
= ea* taxable ye> is equal to--  7#a7 9 
! case ( an appr5tice%ip employee :o has
 n atta9$ #be ye>s ( age at ! close ( ! 
taxable ye>1 #a1ejj1 or  7#b7 9 ! case (
 an appr5tice%ip employee :o has atta9$ 
#be ye>s ( age at ! close ( ! taxable   
ye>1 #a1jjj4  7c7 ,limitation on numb] (
 ye>s :i* cr$it may be tak5 into acc\nt 
,! appr5tice%ip cr$it %all n be all[$ = 
m ?an #b taxable ye>s ) respect to any  
appr5tice%ip employee4  7d7             

,appr5tice%ip employee ,= purposes ( ?is
 section1 ! t]m appr5tice%ip employee   
means any employee :o is employ$ by !   
employ]--  7#a7 9 an (ficially recogniz$
 appr5ticeable occupation1 z det]m9$ by 
! ,(fice ( ,appr5tice%ip ( ! ,employm5t 
& ,tra9+ ,adm9i/ration ( ! ,dep>tm5t (  
,labor1 &  7#b7 pursuant to an appr5tice
 agreem5t regi/]$ )--  7,a7 ! ,(fice (  
,appr5tice%ip ( ! ,employm5t & ,tra9+   
,adm9i/ration ( ! ,dep>tm5t ( ,labor1 or
  7,b7 a ,/ate appr5tice%ip ag5cy4  7e7 
,applicable appr5tice%ip level  7#a7 ,9 
g5]al ,= purposes ?is section1 !        
applicable appr5tice%ip level %all be   
equal to--  7,a7 9 ! case ( any         
appr5tice%ip employees describ$ 9       
subsection 7b77#a71 ! am\nt equal to #hj
 p]c5t ( ! av]age numb] ( su*           
appr5tice%ip employees ( ! employ] = !  
#c taxable ye>s prec$+ ! taxable ye> =  
:i* ! cr$it is be+ det]m9$1 r\nd$ to !  
next l[] :ole numb]2 &  7,b7 9 ! case ( 
any appr5tice%ip employees describ$ 9   
subsection 7b77#b71 ! am\nt equal to #hj

 p]c5t ( ! av]age numb] ( su*           
appr5tice%ip employees ( ! employ] = !  
#c taxable ye>s prec$+ ! taxable ye> =  
:i* ! cr$it is be+ det]m9$1 r\nd$ to !  
next l[] :ole numb]4  7#b7 ,fir/ ye> (  
new appr5tice%ip programs ,9 ! case ( an
 employ] :i* did n h any appr5tice%ip   
employees dur+ any taxable ye> 9 ! #c   
taxable ye>s prec$+ ! taxable ye> = :i* 
! cr$it is be+ det]m9$1 ! applicable    
appr5tice%ip level %all be equal to z]o4
  7f7 ,coord9ation ) o!r cr$its ,! am\nt
 ( cr$it o!rwise all[able "u sections   
#de;,a1 #ea7;a71 & #acif7;a7 ) respect  
to any employee %all be r$uc$ by ! cr$it
 all[$ by ?is section ) respect to su*  
employee4  7g7 ,c]ta9 rules ,to apply   
,rules simil> to ! rules ( subsections  
7i77#a7 & 7k7 ( section #ea %all apply =
 purposes ( ?is section4  4  7b7 ,cr$it 
made "p ( g5]al bus9ess cr$it           
,subsection 7b7 ( section #ch ( su*     
,code is am5d$ by /rik+ plus at ! end ( 
p>agraph 7#ce71 by /rik+ ! p]iod at !   
end ( p>agraph 7#cf7 & ins]t+ 1 plus1 & 

by add+ at ! end ! foll[+ new p>agraph3 
7#cg7 ! appr5tice%ip cr$it det]m9$ "u   
section #de,s7a74  4  7c7 ,d5ial ( d\ble
 b5efit ,subsection 7a7 ( section       
#bhj;,c ( su* ,code is am5d$ by ins]t+  
#de,s7a71 aft] #de,p7a714  7d7 ,cl]ical 
am5dm5t ,! table ( sections = subp>t ,d 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su*
 ,code is am5d$ by add+ at ! end !      
foll[+ new item3  ,sec4 #de,s4          
,employees p>ticipat+ 9 qualifi$        
appr5tice%ip programs44  7e7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to individuals comm5c+       
appr5tice%ip programs aft] ! date ( !   
enactm5t ( ?is ,act4  #c4 ,limitation on
 gov]nm5t pr9t+ co/s ,n lat] ?an #ij    
days aft] ! date ( enactm5t ( ?is ,act1 
! ,director ( ! ,(fice ( ,managem5t &   
,budget %all coord9ate ) ! heads (      
,f$]al dep>tm5ts & indep5d5t ag5cies    
to--  7#a7 det]m9e :i* ,gov]nm5t        
publications c\ld be available on       
,gov]nm5t websites & no long] pr9t$ & to
 devise a /rategy to r$uce ov]all       

,gov]nm5t pr9t+ co/s ov] ! #aj-ye> p]iod
 beg9n+ ) fiscal ye> #bjae1 except t !  
,director %all ensure t ess5tial pr9t$  
docum5ts prep>$ = social security       
recipi5ts1 m$ic>e b5efici>ies1 & o!r    
populations 9 areas ) limit$ ,int]net   
access or use cont9ue to rema9          
available2  7#b7 e/abli% ,gov]nm5t-wide 
,f$]al guidel9es on employee pr9t+2 &   
7#c7 issue guidel9es requir+ e dep>tm5t1
 ag5cy1 commission1 or (fice to li/ at a
 prom95t place ne> ! beg9n+ ( ea*       
publication di/ribut$ to ! public &     
issu$ or paid = by ! ,f$]al ,gov]nm5t-- 
7,a7 ! "n ( ! issu+ ag5cy1 dep>tm5t1    
commission1 or (fice2  7,b7 ! total     
numb] ( copies ( ! docum5t pr9t$2  7,c7 
! collective co/ ( produc+ & pr9t+ all (
 ! copies ( ! docum5t2 &  7,d7 ! "n ( ! 
entity publi%+ ! docum5t4