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United States · Bill · S

S. 574 (114th)

LEAP Act

referredUnited States· United States Congress· EN

Introduced

25 February 2015

Last action

25 February 2015 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Scott, Tim [R-SC], Sen. Booker, Cory A. [D-NJ], Sen. Ayotte, Kelly [R-NH], Sen. Klobuchar, Amy [D-MN], Sen. Fischer, Deb [R-NE], Sen. Coons, Christopher A. [D-DE], Sen. Donnelly, Joe [D-IN]

Subjects

Taxation, Budget

Source updated

5 December 2025

Taxation · Budget

Official sourceDownload fileView documentsShare

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 apprentice who has not attained age 25 at the close of the taxable year or $1,000 for an apprentice who has attained age 25. Allows such credit for no more than two taxable years with respect to any apprentice. Defines "apprentice" 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 recognized state apprenticeship agency. Requires the Director of the Office of Management and Budget to coordinate with the heads of federal and independent 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.

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

Timeline

  1. 25 February 2015

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 25 February 2015

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 25 February 2015

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 25 February 2015

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 25 February 2015

    Open at official source

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Sponsors

Related records

Sources

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