Apprenticeship Infrastructure Tax Credit Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 3871 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 3871 To amend the Internal Revenue Code of 1986 to allow a credit to employers who hire individuals through an apprenticeship program. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 10, 2025 Mr. Ellzey introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow a credit to employers who hire individuals through an apprenticeship program. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Apprenticeship Infrastructure Tax Credit Act of 2025''. SEC. 2. APPRENTICESHIP INFRASTRUCTURE TAX CREDIT FOR EMPLOYERS. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. APPRENTICESHIP INFRASTRUCTURE TAX CREDIT FOR EMPLOYERS. ``(a) In General.--For purposes of section 38, the apprenticeship infrastructure tax credit determined under this section for the taxable year is an amount equal to the sum of the applicable credit amounts determined during the apprenticeship credit period with respect to each apprenticeship employee of the employer. ``(b) Applicable Credit Amount.--For purposes of this section, the applicable credit amount with respect to an apprenticeship employee shall be an amount equal to-- ``(1) in the case of an apprenticeship employee not described in paragraph (2), $3,000, and ``(2) in the case of a recently separated veteran, a member of the National Guard or reserve component of the Armed Forces, or a military spouse, $6,000. The applicable credit amount with r