,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #egbj  ,,in ,,the ,,house ,,of  
,,representatives  ,november #ad1 #bjad 
,ms4 ,wilson of ,florida introduced the 
following bill2 which was referred to   
the ,committee on ,ways and ,means1 and 
in addition to the ,committee on        
,oversight and ,government ,reform1 for 
a period to be subsequently determined  
by the ,speaker1 in each case for       
consideration of such provisions as fall
 within the jurisdiction of the         
committee concerned  ,a ,,bill  ,to     
amend the ,internal ,revenue ,code of   
#aihf to allow employers a credit       
against income tax for employees who    
participate in qualified apprenticeship 
programs4  #a4 ,short title ,this ,act  
may be cited as the ,leveraging and     
,energizing ,america's ,apprenticeship  
,programs ,act or the ,,leap ,act4  #b4 
,credit for employees participating in  
qualified apprenticeship programs  7a7  
,in general ,subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of the      

,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new section3  #de,s4          
,employees participating in qualified   
apprenticeship programs  7a7 ,in general
 ,for purposes of section #ch1 the      
apprenticeship credit determined under  
this section for the taxable year is an 
amount equal to the sum of the          
applicable credit amounts 7as determined
 under subsection 7b77 for each of the  
apprenticeship employees of the employer
 that exceeds the applicable            
apprenticeship level 7as determined     
under subsection 7e77 during such       
taxable year4  7b7 ,applicable credit   
amount ,for purposes of subsection 7a71 
the applicable credit amount for each   
apprenticeship employee for each taxable
 year is equal to--  7#a7 in the case of
 an apprenticeship employee who has not 
attained #be years of age at the close  
of the taxable year1 #a1ejj1 or  7#b7 in
 the case of an apprenticeship employee 
who has attained #be years of age at the

 close of the taxable year1 #a1jjj4  7c7
 ,limitation on number of years which   
credit may be taken into account ,the   
apprenticeship credit shall not be      
allowed for more than #b taxable years  
with respect to any apprenticeship      
employee4  7d7 ,apprenticeship employee 
,for purposes of this section1 the term 
apprenticeship employee means any       
employee who is employed by the         
employer--  7#a7 in an officially       
recognized apprenticeable occupation1 as
 determined by the ,office of           
,apprenticeship of the ,employment and  
,training ,administration of the        
,department of ,labor1 and  7#b7        
pursuant to an apprentice agreement     
registered with--  7,a7 the ,office of  
,apprenticeship of the ,employment and  
,training ,administration of the        
,department of ,labor1 or  7,b7 a ,state
 apprenticeship agency4  7e7 ,applicable
 apprenticeship level  7#a7 ,in general 
,for purposes of this section1 the      
applicable apprenticeship level shall be

 equal to--  7,a7 in the case of any    
apprenticeship employees described in   
subsection 7b77#a71 the amount equal to 
#hj percent of the average number of    
such apprenticeship employees of the    
employer for the #c taxable years       
preceding the taxable year for which the
 credit is being determined1 rounded to 
the next lower whole number2 and  7,b7  
in the case of any apprenticeship       
employees described in subsection       
7b77#b71 the amount equal to #hj percent
 of the average number of such          
apprenticeship employees of the employer
 for the #c taxable years preceding the 
taxable year for which the credit is    
being determined1 rounded to the next   
lower whole number4  7#b7 ,first year of
 new apprenticeship programs ,in the    
case of an employer which did not have  
any apprenticeship employees during any 
taxable year in the #c taxable years    
preceding the taxable year for which the
 credit is being determined1 the        
applicable apprenticeship level shall be

 equal to zero4  7f7 ,coordination with 
other credits ,the amount of credit     
otherwise allowable under sections      
#de;,a1 #ea7;a71 and #acif7;a7 with     
respect to any employee shall be reduced
 by the credit allowed by this section  
with respect to such employee4  7g7     
,certain rules ,to apply ,rules similar 
to the rules of subsections 7i77#a7 and 
7k7 of section #ea shall apply for      
purposes of this section4  4  7b7       
,credit made part of general business   
credit ,subsection 7b7 of section #ch of
 such ,code is amended by striking plus 
at the end of paragraph 7#ce71 by       
striking the period at the end of       
paragraph 7#cf7 and inserting 1 plus1   
and by adding at the end the following  
new paragraph3  7#cg7 the apprenticeship
 credit determined under section        
#de,s7a74  4  7c7 ,denial of double     
benefit ,subsection 7a7 of section      
#bhj;,c of such ,code is amended by     
inserting #de,s7a71 after #de,p7a714    
7d7 ,clerical amendment ,the table of   

sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by adding at the end   
the following new item3  ,sec4 #de,s4   
,employees participating in qualified   
apprenticeship programs44  7e7          
,effective date ,the amendments made by 
this section shall apply to individuals 
commencing apprenticeship programs after
 the date of the enactment of this ,act4
  #c4 ,limitation on government printing
 costs ,not later than #ij days after   
the date of enactment of this ,act1 the 
,director of the ,office of ,management 
and ,budget shall coordinate with the   
heads of ,federal departments and       
independent agencies to--  7#a7         
determine which ,government publications
 could be available on ,government      
websites and no longer printed and to   
devise a strategy to reduce overall     
,government printing costs over the     
#aj-year period beginning with fiscal   
year #bjae1 except that the ,director   
shall ensure that essential printed     

documents prepared for social security  
recipients1 medicare beneficiaries1 and 
other populations in areas with limited 
,internet access or use continue to     
remain available2  7#b7 establish       
,government-wide ,federal guidelines on 
employee printing2 and  7#c7 issue      
guidelines requiring every department1  
agency1 commission1 or office to list at
 a prominent place near the beginning of
 each publication distributed to the    
public and issued or paid for by the    
,federal ,government--  7,a7 the name of
 the issuing agency1 department1        
commission1 or office2  7,b7 the total  
number of copies of the document        
printed2  7,c7 the collective cost of   
producing and printing all of the copies
 of the document2 and  7,d7 the name of 
the entity publishing the document4