3.0.0 3435 2023-01-11T13:30:16Z 2023-01-11T13:30:16Z House HR 2015-07-31 114 [Congressional Record Volume 161, Number 123 (Friday, July 31, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. REED:H.R. 3435.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 of Article I of the United StatesConstitution and Amendment XVI of the United StatesConstitution.[Page H5782]]]> hswm00 Ways and Means Committee House Standing Referred to 2015-07-31T17:00:33Z LEAP Act 114 3088 HR 2015-07-16 Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. Related bill CRS Leveraging and Energizing America's Apprenticeship Programs Act 114 574 S 2015-02-25 Read twice and referred to the Committee on Finance. Related bill CRS LEAP Act 114 3993 HR 2015-11-05 Referred to the House Committee on Ways and Means. Related bill CRS 2015-07-31 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2015-07-31 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-07-31 Introduced in House IntroReferral 1000 9 Library of Congress R000585 Rep. Reed, Tom [R-NY-23] Tom Reed R NY 23 N S001156 Rep. Sánchez, Linda T. [D-CA-38] Linda Sánchez D CA T. 38 2015-07-31 True Taxation Employee hiring Employment and training programs Income tax credits Taxation 00 2015-07-31 Introduced in House 2015-08-12T15:52:35Z 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.

]]> LEAP Act Display Title LEAP Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs. Introduced in House IH Short Titles as Introduced LEAP Act Short Titles as Introduced Leveraging and Energizing America's Apprenticeship Programs Act Introduced in House 2015-07-31T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr3435ih/xml/BILLS-114hr3435ih.xml 2015-07-31 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.