,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #dbch  ,,in ,,the ,,house ,,of  
,,representatives  ,september #f1       
#bjai,mr4 ,reed 7for himself and ,ms4   
,snchez7 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         
apprentice 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 apprentice for each     
taxable year is equal to--  7#a7 in the 
case of an apprentice who has not       
attained #be years of age at the close  
of the taxable year1 #a1ejj1 or  7#b7 in
 the case of an apprentice 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 apprentice4  7d7    
,apprentice ,for purposes of this       

section1 the term apprentice 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       
recognized ,state apprenticeship agency1
 as determined by the ,office of        
,apprenticeship of the ,employment and  
,training ,administration of the        
,department of ,labor4  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     
apprentice described in subsection      
7b77#a71 the amount equal to #hj percent
 of the average number of such          

apprentices 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 apprentices described in subsection 
7b77#b71 the amount equal to #hj percent
 of the average number of such          
apprentices 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      
apprentices 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 the ,internal     
,revenue ,code of #aihf 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 the ,internal        
,revenue ,code of #aihf 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 the      
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        

following new item3  ,sec4 #de,t4       
,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