,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #affj  ,,in ,,the ,,house ,,of  
,,representatives  ,march #h1 #bjai,ms4 
,wilson of ,florida introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,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,t4 ,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 section--  7#a7   
,in general ,the term apprenticeship    
employee means any employee who is--    
7,a7 a party to an apprenticeship       
agreement registered with--  7i7 the    
,office of ,apprenticeship of the       
,employment and ,training               
,administration of the ,department of   
,labor1 or  7ii7 a recognized ,state    
apprenticeship agency1 and  7,b7        
employed by the employer in the         
occupation identified in the            
apprenticeship agreement described in   
subparagraph 7,a71 whether or not the   
employer is a party to such agreement4  
7#b7 ,minimum completion rate for       
eligible apprenticeship programs ,an    
employee shall not be treated as an     
apprenticeship employee unless such     
apprenticeship agreement is with an     
apprenticeship program that1 for the    
two-year period ending on the date of   
the apprenticeship begins1 has a        
completion rate of at least #ej percent4

  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 number1 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#ca71 by striking the period 
at the end of paragraph 7#cb7 and       
inserting 1 plus1 and by adding at the  
end the following new paragraph3  7#cc7 
the apprenticeship credit determined    
under section #de,t7a74  4  7c7 ,denial 
of double benefit ,subsection 7a7 of    

section #bhj;,c of such ,code is amended
 by inserting #de,t7a71 after #de,s7a714
  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,t4   
,employees participating in qualified   
apprenticeship programs4  4  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