The Apprenticeship Infrastructure Tax Credit Act creates a new tax incentive for employers who hire and train workers through registered apprenticeship programs in infrastructure-related fields such as construction, IT, and production. Eligible employers can claim $3,000 per apprentice (or $6,000 for veterans, National Guard members, military reservists, and military spouses) for up to two years while apprentices complete their training, provided they are new hires who enroll within 90 days of employment. The credit takes effect for tax years beginning after December 31, 2025, and employers must report apprenticeship details to the Labor Department within 30 days of each quarter's end to receive tax credit certificates. The program has a $5 billion total spending cap, with the Treasury Department authorized to adjust eligible occupations and prioritize funding for military-connected apprentices if funds run low. Starting in 2027, the Treasury Department will publish annual reports tracking how much of the credit budget has been used.
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