3.0.0 1660 2022-11-01T17:32:23Z 2022-11-01T17:32:23Z House HR 2019-03-08 116 [Congressional Record Volume 165, Number 42 (Friday, March 8, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. WILSON of Florida:H.R. 1660.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8[Page H2615]]]> hswm00 Ways and Means Committee House Standing Referred to 2019-03-08T14:03:00Z LEAP Act 116 1774 HR 2019-03-14 Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and 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 LEAP Act 116 4238 HR 2019-09-06 Referred to the House Committee on Ways and Means. Related bill CRS 2019-03-08 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2019-03-08 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-03-08 Introduced in House IntroReferral 1000 9 Library of Congress W000808 Rep. Wilson, Frederica S. [D-FL-24] Frederica Wilson D FL S. 24 N Taxation Employment and training programs Income tax credits Taxation 00 2019-03-08 Introduced in House 2019-05-01T13:41:56Z Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act

This bill allows employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for hiring an apprenticeship employee who has attained age 25. The credit is available for no more than two taxable years with respect to any apprenticeship employee.

An apprenticeship employee is any employee who is (1) a party to an apprenticeship agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a recognized state apprenticeship agency; and (2) employed by the employer in the occupation identified in the apprenticeship agreement, whether or not the employer is a party to such agreement.

]]> 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 Title(s) as Introduced LEAP Act Introduced in House IH Short Title(s) as Introduced Leveraging and Energizing America’s Apprenticeship Programs Act Introduced in House IH Introduced in House 2019-03-08T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr1660ih/xml/BILLS-116hr1660ih.xml 2019-03-08 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.