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United States · Bill · HR

H.R. 1660 (116th)

LEAP Act

referredUnited States· United States Congress· EN

Introduced

8 March 2019

Last action

8 March 2019 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Wilson, Frederica S. [D-FL-24]

Subjects

Taxation

Source updated

7 April 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act This bill allows employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for hiring an apprenticeship employee who has attained age 25. The credit is available for no more than two taxable years with respect to any apprenticeship employee. An apprenticeship employee is any employee who is (1) a party to an apprenticeship agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a recognized state apprenticeship agency; and (2) employed by the employer in the occupation identified in the apprenticeship agreement, whether or not the employer is a party to such agreement.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 8 March 2019

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 8 March 2019

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  3. 8 March 2019

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 8 March 2019

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  • Introduced in House (PDF)

    Introduced in House · EN · 8 March 2019

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 8 March 2019

    Open at official source

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Sponsors

Related records

Sources

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