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H.R. 1324

BillFederalHouseIn Committee
Workforce Development Tax Credit Act of 2013
About This Bill
Committee
Latest Action · March 21, 2013
Referred to the House Committee on Ways and Means.
Congress
113th (2013–2015)
Introduced
March 21, 2013
Cosponsors (6)
5D 1R
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Summary

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Workforce Development Tax Credit Act of 2013 - Amends the Internal Revenue Code to allow a business-related tax credit for: (1) 50% of wages (up to $2,000) paid to an apprenticeship employee during an apprenticeship period, and (2) 40% of wages (up to $6,000) paid to such an employee during a post-apprenticeship period. Defines "apprenticeship employee" as any employee employed by an employer pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor.

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