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.

Bill Number: S 4463|Origin Chamber: Senate|Status: Read twice and referred to the Committee on Finance.|Policy Area: Unclassified

TL;DR

What

Creates tax credits for businesses that run apprenticeship programs.

Who

Sen. Young (Party/State not in text), sponsor of the bill.

Status

Introduced in the Senate, sent to committee for review.

This bill introduces a new tax credit for employers who invest in registered apprenticeship programs. It aims to encourage businesses to train workers by offsetting some costs, such as wages and training expenses. Senator Young introduced this bill, and it has been referred to the Senate Finance Committee for consideration. This means it must pass through committee before it can be voted on by the full Senate.

Sponsors

Cosponsors

No cosponsors found.

Where Is This Bill?

Introduced
Committee
House Vote
Senate
Law

Introduced Apr 30, 2026

This bill was introduced in the Senate on April 30, 2026, and immediately sent to the Committee on Finance for review. For it to become law, the committee must approve it, then it needs to pass a vote in the full Senate. After that, it would need to pass the House of Representatives and be signed by the President.

If This Passes, You Might Notice

If this bill becomes law, employers could claim a tax credit against their payroll taxes, covering 50% of qualified apprentice wages and training expenses, up to certain limits. This could encourage more businesses to offer registered apprenticeship programs, potentially increasing opportunities for individuals to gain skills and earn wages simultaneously. Additionally, the bill allows employers to deduct larger amounts for non-cash awards given to apprentices, treating them similarly to long-service or safety awards.

The Debate

Supporters Say

Advocates believe this will strengthen the economy, address worker shortages, and create pathways to well-paying jobs, especially for those without a college degree.

Critics Say

The bill text does not contain explicit criticisms.

Supporters of this bill argue that registered apprenticeship programs are a proven way to develop a skilled workforce and boost economic competitiveness. They point out that apprenticeships help address shortages in high-demand fields like construction, healthcare, and IT, while providing individuals with valuable, recognized credentials and opportunities for upward economic mobility. The bill aims to reduce the financial burden on employers, which is often a barrier to starting or expanding these programs.