Summary

Creates a new employer tax credit of $1,500 for each qualified apprentice above an employer-specific threshold (available for up to two taxable years per apprentice) and sets rules on who qualifies and how thresholds are calculated. Separately, directs the OMB to lead a 90‑day federal review to reduce government printing costs over a 10‑year period beginning FY2026, set government‑wide printing guidelines for employees, and require printed government publications to display the issuer, number of copies, total printing cost, and publisher on the front page.

• Creates a $1,500 employer tax credit per qualifying apprentice in excess of an employer‑specific threshold, available up to two years per apprentice.
• Employer threshold equals 80% of the employer’s average apprenticeship employees over the prior three taxable years (zero if none).
• Apprentices must be enrolled in registered apprenticeship programs recognized by the Office of Apprenticeship.
• Construction sector employees are generally excluded, except for qualifying pre‑apprenticeship graduates employed by sponsoring employers.
• New pre‑apprenticeship program standards require industry alignment, non‑displacement, documented sponsors, and formal entry agreements.
• Credit coordinates with other business tax credits to prevent overlapping benefits and is added to the general business credit rules.
• OMB must coordinate within 90 days to cut government printing costs over 10 years starting FY2026, while preserving essential printed materials for populations with limited internet access.
• All government printed publications must show issuer name, number of copies, total printing cost, and publisher on the front page.