Creates a new "apprenticeship infrastructure" employer tax credit for hiring and enrolling new apprentices in qualified registered apprenticeship programs. Most new apprentices generate a $3,000 credit for the employer; certain priority hires (recently separated veterans, National Guard/reserve members, or military spouses) generate a $6,000 credit. The provision sets rules for which occupations qualify, how long the credit can be claimed, certification and reporting requirements for employers, limits and monitoring of the credit, and an effective date for the change.