Apprenticeships for Small Businesses Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 4949 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 4949 To amend the Internal Revenue Code of 1986 to establish a credit for certain employers of qualifying career and technical education students. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES August 12, 2025 Mr. Harder of California (for himself and Mrs. Kiggans of Virginia) 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 establish a credit for certain employers of qualifying career and technical education students. 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 ``Apprenticeships for Small Businesses Act of 2025''. SEC. 2. CAREER AND TECHNICAL EDUCATION CREDIT. (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. 45U. CAREER AND TECHNICAL EDUCATION CREDIT. ``(a) In General.--For the purposes of section 38, in the case of a small business concern (as such term is defined under section 3 of the Small Business Act), the career and technical education credit determined under this section for any taxable year is an amount equal to the sum of-- ``(1) the amount equal to 50 percent of the qualified wages paid by the taxpayer during the taxable year, plus ``(2) the amount equal to the qualified workmen's compensation expenses of the taxpayer for the taxable year. ``(b) Limitation.-- ``(1) In general.--The amount of credit determined under subsection (a) shall not exceed $10,000 for any taxpayer in any taxable year. ``(2) Related party.--For purposes of paragraph (1), taxp