LEAP Act

Summary

Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act - Amends the Internal Revenue Code to allow 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 an apprenticeship employee who has attained age 25. Allows such credit for no more than two taxable years with respect to any apprenticeship employee. Defines "apprenticeship employee" as an employee who is employed in an officially-recognized apprenticeable occupation pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a state apprenticeship agency. Requires the Director of the Office of Management and Budget (OMB) to coordinate with the heads of federal agencies to: (1) determine which government publications could be available on government websites and no longer printed, (2) devise a strategy to reduce overall government printing costs over the 10-year period beginning with FY2015, (3) establish government-wide guidelines on employee printing, and (4) issue guidelines for publicly disclosing information about the publication of government documents.

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Timeline

1. 9 April 2014

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 9 April 2014

   Introduced

   Sponsor introductory remarks on measure. (CR S2328)

   Source: IntroReferral

3. 9 April 2014

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 9 April 2014 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 9 April 2014

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 9 April 2014

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 9 April 2014

  Open at official source

Sponsors

• Sen. Booker, Cory A. [D-NJ] · D · Sponsor
• Tim Scott · R · Sponsor
• Amy Klobuchar · D · Cosponsor
• Sen. Walsh, John E. [D-MT] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Workforce Development Tax Credit Act of 2013
• related to → LEAP Act
• related to → LEAP Act