,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #chga  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #aj1 #bjbe,mr4  
,ellzey introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ a cr$it to       
employ]s :o hire individuals ?r\gh an   
appr5tice%ip program4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,appr5tice%ip 
,infra/ructure ,tax ,cr$it ,act ( #bjbe4
  #b4 ,appr5tice%ip infra/ructure tax   
cr$it = employ]s  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;,,bb4 ,appr5tice%ip       
infra/ructure tax cr$it = employ]s  7a7 
,9 g5]al ,= purposes ( section #ch1 !   
appr5tice%ip infra/ructure tax cr$it    
det]m9$ "u ?is section = ! taxable ye>  
is an am\nt equal to ! sum ( !          
applicable cr$it am\nts det]m9$ dur+ !  
appr5tice%ip cr$it p]iod ) respect to   
ea* appr5tice%ip employee ( ! employ]4  

7b7 ,applicable cr$it am\nt ,= purposes 
( ?is section1 ! applicable cr$it am\nt 
) respect to an appr5tice%ip employee   
%all be an am\nt equal to-- 7#a7 9 !    
case ( an appr5tice%ip employee n       
describ$ 9 p>agraph 7#b71 #c1jjj1 &     
7#b7 9 ! case ( a rec5tly sep>at$       
vet]an1 a memb] ( ! ,national ,gu>d or  
res]ve compon5t ( ! ,arm$ ,=ces1 or a   
milit>y sp\se1 #f1jjj4  ,! applicable   
cr$it am\nt ) respect to an appr5tice%ip
 employee = taxable ye>s beg9n+ aft] !  
end ( ! appr5tice%ip cr$it p]iod        
7det]m9$ )\t reg>d to subsection        
7c77#b77 %all be z]o4  7c7 ,appr5tice%ip
 cr$it p]iod ,= purposes ( ?is section--
  7#a7 ,9 g5]al ,! appr5tice%ip cr$it   
p]iod ) respect to an appr5tice%ip      
employee %all be-- 7,a7 ! taxable ye>   
dur+ :i* su* employee fir/ enrolls 9 !  
employ]'s qualifi$ regi/]$ appr5tice%ip 
program1 &  7,b7 ! succe$+ taxable ye>  
if ! qualifi$ regi/]$ appr5tice%ip      
program 9 :i* su* employee is enroll$   
is-- 7i7 is a "t-bas$ or hybrid program 

t requires #c1jjj or m on-!-job le>n+   
h\rs1 or  7ii7 is a compet5cy-bas$      
program ) #c1jjj or m on-!-job le>n+    
h\rs4  7#b7 ,c>ry=w>d ye> ,!            
appr5tice%ip cr$it p]iod ) respect to an
 appr5tice%ip employee %all include !   
taxable ye> succe$+ ! taxable ye>       
describ$ 9 subp>agraph 7,a7 or 7,b71 z !
 case may be1 9 ! case a cr$it c>ry=w>d 
to su* succe$+ taxable ye> ) respect to 
an appr5tice employee "u subsection     
7d77#g74  7d7 ,def9itions & special     
rules ,= purposes ( ?is section-- 7#a7  
,appr5tice%ip employee  7,a7 ,9 g5]al ,!
 t]m appr5tice%ip employee means an     
individual :o--  7i7 is a new hire      
employ$ by an appr5tice%ip employ]1 &   
7ii7 enroll$ "u a writt5 agreem5t 9 a   
qualifi$ regi/]$ appr5tice%ip program ) 
respect to an infra/ructure-relat$      
occupation4  7,b7 ,infra/ructure-relat$ 
occupation  7i7 ,9 g5]al ,! t]m         
infra/ructure-relat$ occupation means an
 occupation id5tifi$ by ! ,secret>y (   
,labor z eligible = ! cr$it det]m9$ "u  

?is section4  7ii7 ,initial li/         
applicable to #bjbf ,= taxable ye>s     
beg9n+ 9 #bjbf1 su* t]m %all include    
occupations )9 ! foll[+ major gr\ps z   
def9$ 9 ! ,occupational ,in=mation      
,network 7,,onet73  7,i7 #dg-jjjj       
,con/ruction & ,extraction ,occupations4
  7,,ii7 #di-jjjj ,in/allation1         
,ma9t5ance1 & ,repair ,occupations4     
7,,iii7 #ea-jjjj ,production            
,occupations4  7,,iv7 #ae-abjj ,comput]1
 ,in=mation ,te*nology1 & ,security     
,occupations4  7iii7 ,subsequ5t ye>s    
,occupations %all be id5tifi$ "u ?is    
subp>agraph by utiliz+ /&>diz$ &        
occupation specific descriptors li/$ 9 !
 ,occupational ,network 7,,onet71 & su* 
occupations %all be updat$ annually     
consi/5t ) cu/om>y tax docum5t deadl9es4
  7,c7 ,exceptions ,! t]m appr5tice%ip  
employee %all n include any appr5tice-- 
7i7 hir$ m ?an #ij days prior to        
enrollm5t into ! qualifi$ regi/]$       
appr5tice%ip program1 or  7ii7 report$  
via a #ajii contractor r ?an ,=m ,w-#b1 

bas$ on ,int]nal ,rev5ue ,s]vice /&>ds4 
7#b7 ,appr5tice%ip employ]  7,a7 ,9     
g5]al ,! t]m appr5tice%ip employ] means 
an employ] t has ent]$ into an agreem5t 
) a qualifi$ regi/]$ appr5tice%ip       
program = ! placem5t ( appr5tice%ip     
employees4  7,b7 ,exceptions ,su* t]m   
%all n include an employ]--  7i7 :i* is 
exempt f income tax "u ?is *apt]1 or    
7ii7 :i* is ! sponsor ( ! regi/]$       
appr5tice%ip program1 or is relat$ to ! 
sponsor = :i* ! appr5tice%ip employee is
 enroll$4  7#c7 ,qualifi$ regi/]$       
appr5tice%ip program ,! t]m qualifi$    
regi/]$ appr5tice%ip program means an   
appr5tice%ip regi/]$ "u ! ,act ( ,augu/ 
#af1 #aicg 7commonly kn[n z ! ,national 
,appr5tice%ip ,act2 #ej ,/at4 #ffd1     
*apt] #ffc2 #bi ,u4,s4,c4 #ej et seq47 t
 meets ! /&>ds ( subp>t ,a ( "p #bi & "p
 #cj ( title #bi1 ,code ( ,f$]al        
,regulations4  7#d7 ,rec5tly sep>at$    
vet]an ,! t]m rec5tly sep>at$ vet]an    
means any vet]an :o is enroll$ into !   
qualifi$ regi/]$ appr5tice%ip program to

 :i* ! cr$it relates n m ?an #d ye>s    
aft] hav+ be5 dis*>g$ or releas$ f      
active duty 9 ! ,arm$ ,=ces ( ! ,unit$  
,/ates4  7#e7 ,memb] ( ,national ,gu>d  
or res]ve compon5t ( ,arm$ ,=ces ,! t]m 
memb] ( ! ,national ,gu>d or res]ve     
compon5t ( ! ,arm$ ,=ces means any memb]
 ( a res]ve compon5t ( ! ,arm$ ,=ces 7z 
def9$ 9 section #ajaja ( title #aj1     
,unit$ ,/ates ,code74  7#f7 ,milit>y    
sp\se ,! t]m milit>y sp\se means an     
individual :o is legally m>ri$ to--     
7,a7 a memb] ( ! ,arm$ ,=ces on active  
duty1  7,b7 a memb] ( ! ,national ,gu>d 
or res]ve compon5t1 or  7,c7 a vet]an :o
 0 dis*>g$ or releas$ f active duty 9 ! 
,arm$ ,=ces ( ! ,unit$ ,/ates n be=e !  
#d-ye> p]iod end+ on ! date ! individual
 enrolls 9 ! qualifi$ regi/]$           
appr5tice%ip program to :i* ! cr$it     
relates4  7#g7 ,new hire ,! t]m new hire
 means an individual :o fir/ beg9s "w z 
an employee = ! employ] n m ?an #ij days
 be=e su* individual's enrollm5t 9      
qualifi$ regi/]$ appr5tice%ip program to

 :i* ! cr$it det]m9$ "u ?is section )   
respect to ! employee relates4  7#h7    
,r$uc$ cr$it :]e appr5tice employ$ =    
few] ?an #ahj days  7,a7 ,9 g5]al ,9 !  
case ( a taxable ye> dur+ :i* !         
appr5tice%ip employee is employ$ "u a   
qualifi$ appr5tice%ip program ( !       
employ] = at lea/ #ij days1 b few] ?an  
#ahj days1 ! applicable cr$it am\nt )   
respect to su* employee = su* taxable   
ye> %all be r$uc$ to ! am\nt :i* be>s ! 
same ratio to ! applicable cr$it am\nt )
 respect to su* employee 7det]m9$ )\t   
reg>d to ?is subp>agraph7 z-- 7i7 !     
numb] ( cal5d> days dur+ ! taxable ye> t
 ! appr5tice%ip employee is s employ$1  
be>s to  7ii7 #ahj4  7,b7 ,few] ?an #ij 
days ,9 ! case ( a taxable ye> dur+ :i* 
! appr5tice%ip employee is employ$ "u a 
qualifi$ appr5tice%ip program ( !       
employ] = few] ?an #ij days1 !          
applicable cr$it am\nt ) respect to su* 
employee = su* taxable ye> %all be z]o4 
7,c7 ,c>ry=w>d ,! am\nt by :i* ! cr$it  
am\nt is r$uc$ "u subp>agraph 7,a7 or   

7,b7 ) respect to an appr5tice%ip       
employee = any taxable ye> may be c>ri$ 
=w>d to increase ! applicable cr$it     
am\nt o!rwise det]m9$ ) respect to !    
employee "u ?is section = ! succe$+     
taxable ye> 7det]m9$ )\t reg>d to ?is   
subp>agraph & subsection 7c77#b774 ,any 
am\nt c>ri$ =w>d "u ! prec$+ s5t5ce %all
 be subject to any r$uction applicable )
 respect to ! employee "u subp>agraphs  
7,a7 & 7,b74  7#i7 ,coord9ation ) o!r   
cr$its ,! am\nt ( cr$it o!rwise all[able
 "u ?is *apt] ) respect to comp5sation  
paid to any appr5tice%ip employee %all  
be r$uc$ by ! cr$it det]m9$ "u ?is      
section ) respect to su* employee4      
7#aj7 ,no cr$it all[$ 9 case laid-(f    
appr5tice ,no cr$it %all be all[$ "u ?is
 section ) respect to an appr5tice%ip   
employee if dur+ ! taxable ye> su*      
employee is involunt>y t]m9at$ by reason
 ( a r$uction 9 work=ce or job          
elim9ation1 bus9ess closure1 d[nsiz+1 or
 re/ructur+1 or any o!r non discipl9>y  
t]m9ation initiat$ by ! employ]4  7#aa7 

,no cr$it all[$ 9 case ( remun]ation f  
appr5tice%ip employee  7,a7 ,9 g5]al ,no
 cr$it %all be all[$ "u ?is section )   
respect to an appr5tice%ip employee if  
su* appr5tice%ip employee provides any  
remun]ation 7includ+ tuition1           
application fees1 or o!r paym5ts7 to    
ei!r ! appr5tice%ip employ] or ! sponsor
 ( ! qualifi$ regi/]$ appr5tice%ip      
program 9 connection ) ! appr5tice%ip   
employee's p>ticipation 9 su* program4  
7,b7 ,exception = public or non-pr(it   
fund+ ,subp>agraph 7,a7 %all n apply to 
remun]ation provid$ by ! appr5tice%ip   
employee if su* remun]ation is s\rc$ f  
public fund+ or private non-pr(it or    
f\ndational organizations int5d$ to s]ve
 or support appr5tice%ip employees1     
includ+ fund+ f ! ,work=ce ,innovation &
 ,opportunity ,act1 ,pell ,grants1 !    
,supplem5tal ,nutrition ,assi/ance      
,program1 ,tempor>y ,assi/ance = ,ne$y  
,families1 or o!r simil> public or      
private non-pr(it or f\ndational        
organizations4  7e7 ,appr5tice%ip tax   

cr$it eligibility c]tificate  7#a7 ,9   
g5]al ,no cr$it %all be all[$ to an     
employ] "u ?is section ) respect to an  
appr5tice%ip employee "u an appr5tice%ip
 program1 unless ! employ] has receiv$  
an appr5tice%ip tax cr$it eligibility   
c]tificate ) respect to su* appr5tice%ip
 employee4  7#b7 ,issuance ,! ,secret>y 
( ,labor %all use data f ! ,regi/]$     
,appr5tice%ip ,p>tn]s ,in=mation        
,database ,sy/em 7h]e9aft] 9 ?is        
subsection ref]r$ to z ,,rapids7 to     
issue an appr5tice%ip tax cr$it         
eligibility c]tificates to appr5tice%ip 
employ]s n lat] ?an #ca days aft] ! end 
( ea* cal5d> qu>t]4 ,su* c]tificate %all
 include ! foll[+3 7,a7 ,in=mation      
id5tify+ to ! sponsor ( ! qualifi$      
regi/]$ appr5tice%ip program1 includ+-- 
7i7 ! "n ( ! sponsor1  7ii7 !           
regi/ration ag5cy responsible = monitor+
 ! sponsor1  7iii7 ! regi/ration numb] (
 ! regi/]$ appr5tice%ip program1  7iv7 !
 ,o-,net ,code = occupation ( tra9+1 &  
7v7 ! ,,rapids ,code = ! appr5ticeable  

occupation approv$ by ! ,dep>tm5t (     
,labor ,(fice ( ,appr5tice%ip4  7,b7    
,in=mation id5tify+ ! appr5tice%ip      
employ]1 includ+--  7i7 ! full legal "n 
( ! appr5tice%ip employ]1  7ii7 ! mail+ 
address ( ! appr5tice%ip employ]1  7iii7
 ! employ] regi/ration numb] assign$ 9  
,,rapids1 &  7iv7 ! appr5tice%ip        
employ]'s ,f$]al ,employ] ,id5tification
 ,numb]4  7,c7 ,in=mation id5tify+ !    
appr5tice%ip employee1 includ+-- 7i7 !  
full legal "n ( su* employee1  7ii7 !   
social security numb] or taxpay]        
id5tification numb] ( su* employee1     
7iii7 ! dates ( appr5tice%ip1 includ+ ! 
enrollm5t date1 expect$ completion date1
 ! actual completion date 7if           
applicable71 ! date hir$ by !           
appr5tice%ip employ]1 ! t]m9ation date  
7if any71 & ! reason = exit if su*      
employee is n employ$ on ! la/ day ( !  
p]iod to :i* su* c]tificate relates1 &  
7iv7 confirmation t ! appr5tice%ip      
employee is a new hire ) respect to !   
employ] & is report$ via ,=m ,w-#b4     

7#c7 ,updat+ appr5tice /atus rules  7,a7
 ,report+ requirem5ts ,! ,secret>y (    
,labor %all update ! report+ requirem5ts
 set =? 9 "p #bi ( title #bi1 ,code (   
,f$]al ,regulations1 :i* o!rwise require
 a sponsor to update ! /atus ( an       
appr5tice )9 #de days ( any *ange 9 su* 
/atus1 to fur!r require t ! sponsor     
ensure all employm5t /atus updates are  
complet$ )9 #cj days aft] ! close ( a   
cal5d> qu>t] 9 ord] to facilitate !     
issuance ( ! appr5tice%ip tax cr$it     
eligibility c]tificate n lat] ?an #ca   
days aft] ! end ( ! cal5d> qu>t]4 ,!    
,secret>y ( ,labor may prescribe        
regulations to ensure compliance ) ?is  
report+ requirem5t4  7,b7 ,appr5tice%ip 
agreem5ts ,! ,secret>y ( ,labor %all    
update appr5tice%ip agreem5t =ms to     
include ! foll[+3 7i7 ,! date !         
appr5tice%ip employee 0 hir$ by !       
appr5tice%ip employ]4  7ii7 ,!          
appr5tice%ip employ] confirmation t !   
appr5tice%ip employee is report$ via ,=m
 ,w-#b4  7iii7 ,! assign$ regi/ration   

numb] ( ! appr5tice%ip employ] v]ify+ ! 
appr5tice%ip employ] has a =mal agreem5t
 ) ! sponsor ( ! qualifi$ regi/]$       
appr5tice%ip program4  7f7 ,t]m9ation ( 
cr$it bas$ on volume cap  7#a7 ,9 g5]al 
,?is section %all n apply = any taxable 
ye> beg9n+ aft] ! date on :i* !         
,secret>y 79 consultation ) ! ,secret>y 
( ,labor7 c]tifies t ! am\nt ( cr$it    
det]m9$ "u ?is section has rea*$ an     
am\nt equal to #e1jjj1jjj1jjj4  7#b7    
,track+ & report+  7,a7 ,secret>y (     
,treasury  7i7 ,9 g5]al ,! ,secret>y    
%all = purposes ( p>agraph 7#a7 monitor 
& regul>ly calculate ! am\nt ( cr$it    
det]m9$ "u ?is section & publicly c]tify
 :5 ! limitation "u p>agraph 7#a7 has   
be5 rea*$4  7ii7 ,annual report+ ,!     
,secret>y %all n lat] ?an ,m>* #ca1     
#bjbg1 & annually !reaft]1 publi% an    
report t details ! total am\nt ( cr$its 
det]m9$ "u ?is section = taxable ye>s   
end+ 9 ! prec$+ cal5d> ye>1 ! am\nt (   
any "u-allocat$ cr$its id5tifi$ "u      
p>agraph 7#d77;,a71 ! take-up rate (    

c]tificates issu$ "u ?is section = !    
prec$+ cal5d> ye>1 & ! total numb] (    
c]tificates issu$ "u ?is section = !    
prec$+ cal5d> ye>4  7iii7 ,take-up rate 
,= purposes ( clause 7ii71 ! t]m take-up
 rate means ! p]c5tage ( appr5tice%ip   
tax cr$it eligibility c]tificates issu$ 
"u subsection 7e7 t result 9 cr$its     
det]m9$ "u ?is section1 z det]m9$ by !  
,secret>y4  7,b7 ,secret>y ( ,labor  7i7
 ,9 g5]al ,! ,secret>y ( ,labor1 9      
consultation ) ! ,secret>y1 %all        
annually review ! det]m9ations made by !
 ,secret>y "u subp>agraph 7,a7 & e/imate
 ! ext5t to :i* cr$it limitation "u     
p>agraph 7#a7 rema9s available4  7ii7   
,comm5surate adju/m5t ( qualify+        
infra/ructure-relat$ occupations ,bas$  
on su* review & e/imates1 ! ,secret>y ( 
,labor may adju/ ! li/ ( qualify+       
infra/ructure-relat$ occupations        
id5tifi$ "u section subsection 7e7 to   
limit ! issuance ( additional           
appr5tice%ip tax cr$it eligibility      
c]tificates if necess>y to ensure1 to ! 

ext5t practicable1 ! limitation "u      
p>agraph 7#a7 is n exce$$ be=e ,decemb] 
#ca1 #bjce4  7iii7 ,annual report+ ,=   
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbf1 any adju/m5ts to ! li/ ( qualify+
 infra/ructure-relat$ occupations = a   
ye> %all be publi%$ by ! ,secret>y n    
lat] ?an ,septemb] #cj ( ! prec$+ ye>4  
7#c7 ,limitation or prioritization :5   
rema9+ balance is l[  7,a7 ,9 g5]al ,:5 
! rema9+ balance ( cr$its all[able "u   
?is section1 z det]m9$ by ! ,secret>y "u
 p>agraph 7#b77;,a71 is less ?an        
#a1jjj1jjj1jjj1 ! ,secret>y1 9          
consultation ) ! ,secret>y ( ,labor1 may
 prescribe any ( ! foll[+3  7i7 ,limit+ 
! qualify+ infra/ructure-relat$         
occupations id5tifi$ "u subsection      
7d77#a77;,b7 = :i* appr5tice%ip tax     
cr$it eligibility c]tificates may be    
issu$4  7ii7 ,direct+ ! issuance ( su*  
c]tificates to focus on appr5tice%ip    
employees :o are rec5tly sep>at$        
vet]ans1 memb]s ( ! ,national ,gu>d or  
,res]ve ,compon5t ( ! ,arm$ ,=ces1 or   

milit>y sp\ses4  7,b7 ,det]m9ation (    
c]tificates issu$  7i7 ,use ( take-up   
rate ,if ! annual report "u p>agraph    
7#b77;,a77ii7 has be5 issu$ = ! prec$+  
cal5d> ye>s1 ! numb] ( c]tificates issu$
 "u ?is p>agraph %all be det]m9$ by     
adju/+ ! proportional allocation "u     
p>agraph 7#d77;,c77ii77,i7 bas$ on !    
take-up rate report$ "u p>agraph        
7#b77;,a77ii7 = su* ye>1 to ensure t !  
e/imat$ cr$it am\nt result+ f su*       
issuance does n exce$ ! rema9+ balance  
"u ?is section4  7#d7 ,reallocation (   
"u-allocat$ cr$its  7,a7 ,9 g5]al ,!    
,secret>y may id5tify1 z "p ( ! annual  
report requir$ "u p>agraph 7#b77;,a71   
any "u-allocat$ portion ( any           
appr5tice%ip infra/ructure tax cr$its or
 o!r labor relat$ tax cr$its = a prior  
taxable ye>4  7,b7 ,"u-allocat$ cr$its  
,= purposes ( ?is p>agraph1 ! t]m       
"u-allocat$ cr$its means ! diff]5ce     
betwe5 ! e/imat$ cr$it am\nts associat$ 
) cr$its det]m9$ "u ?is section = !     
prec$+ cal5d> ye> 7z report$ "u p>agraph

 7#b77;,b77 & ! actual am\nt ( cr$its   
claim$ by any taxable entity 7z report$ 
"u p>agraph 7#b77;,a771 to ! ext5t su*  
diff]5ce reflects cr$its t rema9        
available )9 ! volume cap "u p>agraph   
7#a74  7,c7 ,additional allocation by   
,secret>y ( ,labor  7i7 ,9 g5]al ,^u    
notification f ! ,secret>y ( "u-allocat$
 cr$its id5tifi$ "u subp>agraph 7,a71 ! 
,secret>y ( ,labor may provide =        
additional allocation ( su* cr$its by   
issu+ additional appr5tice%ip tax cr$it 
eligibility c]tificates = ! succe$+     
cal5d> ye>1 subject to ! limitations (  
clause 7ii74  7ii7 ,limitations ,!      
limitations ( ?is clause are z foll[s3  
7,i7 ,9 g5]al ,if ! annual report "u    
p>agraph 7#b77;,a77ii7 has be5 issu$ = !
 prec$+ cal5d> ye>1 ! numb] (           
c]tificates issu$ "u ?is p>agraph %all  
be equal to ! total numb] ( c]tificates 
issu$ 9 ! prec$+ cal5d> ye>1 z report$  
"u p>agraph 7#b77;,a77ii71 adju/$ by !  
take-up rate = su* ye>1 to ensure t !   
e/imat$ cr$it am\nt result+ f su*       

issuance does n exce$ ! rema9+ balance  
"u ?is section4  7,,ii7 ,no annual      
report ,if ! annual report "u p>agraph  
7#b77;,a77ii7 has n be5 issu$ = ! prec$+
 cal5d> ye>1 ! numb] ( c]tificates issu$
 "u ?is p>agraph %all be equal to !     
total numb] ( c]tificates issu$ 9 !     
prec$+ cal5d> ye> increas$ by #cj p]c5t4
  7,,iii7 ,limitation ,! issuance (     
additional c]tificates "u ?is p>agraph  
%all n cause ! aggregate volume cap "u  
p>agraph 7#a7 to be exce$$4  7,d7       
,report+ ,! ,secret>y ( ,labor %all     
include 9 ! annual report requir$ "u    
p>agraph 7#b77;,b7 a summ>y ( any       
additional allocations made "u ?is      
p>agraph1 includ+ ! numb] ( additional  
c]tificates issu$1 ! e/imat$ am\nt (    
cr$its associat$ ) su* c]tificates1 !   
actual am\nt ( cr$its det]m9$ "u ?is    
section = ! prec$+ cal5d> ye> 7z report$
 by ! ,secret>y "u p>agraph 7#b77;,a771 
& ! occupations t>get$ by ! additional  
allocations4  7g7 ,regulations ,!       
,secret>y %all prescribe su* rules z may

 be necess>y or appropriate to c>ry out 
! purposes ( ?is section1 includ+       
guidance = v]ify+ ! /atus (--  7#a7     
individuals z rec5tly sep>at$ vet]ans1  
,memb]s ( ! ,national ,gu>d or ,res]ve  
,compon5t ( ! ,arm$ ,=ces1 or milit>y   
sp\ses1  7#b7 qualifi$ regi/]$          
appr5tice%ip programs1  7#c7            
appr5tice%ip employ]s & appr5tice%ip    
employees1 &  7#d7 appr5tice%ip         
employees1 includ+ t su* employees are  
report$ via ,=m ,w-#b1 n a #ajii        
contractor1 bas$ on ,int]nal ,rev5ue    
,s]vice /&>ds4  4  7b7 ,d5ial ( d\ble   
b5efit ,section #bhj;,c7a7 ( su* ,code  
is am5d$ by ins]t+ #de;,,bb7a71 aft]    
#de,s7a714  7c7 ,cr$it made "p ( g5]al  
bus9ess cr$it ,section #ch7;b7 ( su*    
,code is am5d$ by /rik+ plus at ! end ( 
p>agraph 7#dj71 by /rik+ ! p]iod at !   
end ( p>agraph 7#da7 & ins]t+ 1 plus1 & 
by add+ at ! end ! foll[+ new p>agraph3 
7#db7 ! appr5tice%ip tax cr$it det]m9$  
"u section #de;,,bb7a74  4  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;,,bb4       
,appr5tice%ip tax cr$it = employ]s4  4  
7e7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbe4