To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs., changes federal law or congressional policy affecting workers, employers, and labor regulators. The main policy domain is Labor, Government Operations, Environment.
Who Benefits and How
workers, employers, and labor regulators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, workers, employers, and labor regulators may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HF21C4DA63D8046399437FB4002F7AE06: 1. Short title This Act may be cited as the Leveraging and Energizing America’s Apprenticeship Programs Act or the LEAP Act.
- Section HCF8B1FDEB38046158CC1A1294418A555: 2. Credit for employees participating in qualified apprenticeship programs Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of...
- Section HC9B8FD135BA24269B4FF085E082B5165: 45BB. Employees participating in qualified apprenticeship programs For purposes of section 38, the apprenticeship credit determined under this section for the...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs., changes federal law or congressional policy affecting workers, employers, and labor regulators.
Key Policy Areas
Labor, Government Operations, Environment
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs., changes federal law or congressional policy affecting workers, employers, and labor regulators.
Policy Domains
Whole bill
Identified Gains
- workers, employers, and labor regulators
Identified Costs
- federal implementing agencies
- workers, employers, and labor regulators
Legislative Progress
IntroducedMs. Wilson of Florida introduced the following bill; which was …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology