WAGES Act of 2026

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4463 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4463 To amend the Internal Revenue Code of 1986 to provide a credit against employer payroll taxes for wages and other expenses paid or incurred for apprenticeship programs. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 30, 2026 Mr. Young introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a credit against employer payroll taxes for wages and other expenses paid or incurred for apprenticeship programs. 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 ``Workforce Apprenticeship Growth and Education Support Act'' or the ``WAGES Act of 2026''. SEC. 2. FINDINGS. Congress finds the following: (1) Apprenticeships strengthen the American economy by addressing persistent workforce shortages, particularly in high-demand and essential industries, including construction, advanced manufacturing, health care, early childhood education and care, information technology, transportation and logistics, automotive repair and maintenance, hospitality, energy, agriculture, and the skilled trades. (2) A skilled and resilient workforce is essential to maintaining the economic competitiveness of the United States in an increasingly competitive global economy, particularly as other nations expand investments in workforce training, technical education, and industrial capacity. (3) Registered apprenticeship programs are a proven workforce development model that combines paid on-the-job learning with related instruction, enabling workers to earn wages while gaining industry-recognized credenti