LEAP Act

This proposal, called the Leveraging and Energizing America’s Apprenticeship Programs Act, would change the federal tax code to encourage apprenticeships. It would give employers an income tax credit when their workers take part in qualified apprenticeship programs, helping businesses cover training costs and expand paid, on‑the‑job learning.

Key points:

• Who is affected: Employers and people training as apprentices.
• What changes: Creates a new employer tax credit tied to employees in qualified apprenticeship programs.