LEAP Act

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.

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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

• Introduced in House · 8 March 2019 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 8 March 2019

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 8 March 2019

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 8 March 2019

  Open at official source

Sponsors

• Frederica Wilson · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← LEAP Act
• related to ← LEAP Act
• related to ← LEAP Act