,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #didi  ,,in ,,the ,,house ,,of  
,,representatives  ,august #ab1         
#bjbe,mr4 ,harder of ,california 7for   
himself and ,mrs4 ,kiggans of ,virginia7
 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    
establish a credit for certain employers
 of qualifying career and technical     
education students4  #a4 ,short title   
,this ,act may be cited as the          
,apprenticeships for ,small ,businesses 
,act of #bjbe4  #b4 ,career and         
technical education credit  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,u4 ,career  
and technical education credit  7a7 ,in 
general ,for the purposes of section    
#ch1 in the case of a small business    
concern 7as such term is defined under  

section #c of the ,small ,business      
,act71 the career and technical         
education credit determined under this  
section for any taxable year is an      
amount equal to the sum of--  7#a7 the  
amount equal to #ej percent of the      
qualified wages paid by the taxpayer    
during the taxable year1 plus  7#b7 the 
amount equal to the qualified workmen's 
compensation expenses of the taxpayer   
for the taxable year4  7b7 ,limitation  
7#a7 ,in general ,the amount of credit  
determined under subsection 7a7 shall   
not exceed #aj1jjj for any taxpayer in  
any taxable year4  7#b7 ,related party  
,for purposes of paragraph 7#a71        
taxpayers which are treated as a single 
employer under subsection 7a7 or 7b7 of 
section #eb or subsection 7m7 or 7o7 of 
section #dad shall be treated as a      
single taxpayer4  7c7 ,qualified        
employee ,for purposes of this section1 
the term qualified employee means1 with 
respect to an employer1 an employee     
who-- 7#a7 has not attained the age of  

#ba as of the last day of the taxable   
year1 or  7#b7 is-- 7,a7 participating  
in a registered apprenticeship program1 
as defined in section                   
#caca7;e77#c77;,b71 or  7,b7 enrolled1  
during such taxable year1 in-- 7i7 any  
course of study relating to the trade or
 business of such employer at a         
community college which complies with   
any applicable ,state or local licensing
 requirements necessary to issue        
associate's degrees1 or  7ii7 any career
 training or vocational program         
7including career and technical         
education programs of a high school7    
relating to the trade or business of the
 employer4  7d7 ,qualified workmen's    
compensation expenses ,for purposes of  
this section1 the term qualified        
workmen's compensation expenses means   
amounts paid or incurred by the taxpayer
 during the taxable year for premiums   
relating to an insurance policy 7or the 
appropriate portion of such policy7     
which insures the taxpayer against      

claims under a workmen's compensation   
law of the ,united ,states1 any ,state1 
the ,district of ,columbia1 or the      
,commonwealth of ,puerto ,rico in       
relation to the employment of a         
qualified employee4  4  7b7  ,credit ,to
 be part of general business credit     
,section #ch7;b7 of such ,code is       
amended by striking plus at the end of  
paragraph 7#cb71 by striking the period 
at the end of paragraph 7#cc7 and       
inserting 1 plus1 and by adding at the  
end the following new paragraph3  7#cd7 
in the case of small business concern   
7as such term is defined under section  
#c of the ,small ,business ,act71 the   
career and technical education credit   
determined under section #de,u7a74  4   
7c7 ,clerical amendment ,the table of   
sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by inserting after the 
item relating to section #de,t the      
following new item3  ,sec4 #de,u4       
,career and technical education credit4 

4  7d7 ,effective date ,the amendments  
made by this section shall apply amounts
 paid or incurred in taxable years      
beginning after ,december #ca1 #bjbe4