Apprenticeships for Small Businesses Act of 2025

This proposal would create a federal tax credit for employers who hire certain students enrolled in career and technical education programs. It adds a new “career and technical education credit” to the tax code, aimed at encouraging more real‑world training, like apprenticeships, while students are still in school.

Key points

• Who is affected: Employers that take on qualifying career and technical education students; those students and their training programs.
• What changes: A new tax credit would be available to those employers (a new section 45U in the tax code).
• Why it matters: It’s intended to boost hands‑on learning and help more students move into good jobs through work experience while studying.