Bill · H.R. 4949· House(119-HR-4949)
Apprenticeships for Small Businesses Act of 2025
- Introduced
- 8/12/2025
- Last activity
- 8/12/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Josh Harder
- Cosponsors
- - 0 - 2
- Introduced
- In Committee
What this bill would do
The Apprenticeships for Small Businesses Act of 2025 seeks to amend the Internal Revenue Code of 1986. It aims to establish a new tax credit specifically for small business concerns that employ qualifying career and technical education students. This credit is calculated based on qualified wages paid and qualified workmen's compensation expenses. The total credit amount for a taxpayer is subject to a $10,000 annual limit. This new credit would be part of the general business credit. The provisions are intended to take effect for taxable years beginning after December 31, 2025.
Yes· 3 of 11
Would people in their twenties and thirties be better off under this?+6
The credit specifically targets employees under age 21 and those in apprenticeship or community college programs.
Would business owners be better off under this?+6
Small business owners can claim a tax credit for qualified wages and workers' compensation expenses.
Does this cut taxes for small businesses?+6
The bill establishes a new tax credit of 50 percent of qualified wages plus workers' compensation expenses for small business concerns.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Financial relief for small businesses: Small business concerns can claim a credit equal to 50 percent of qualified wages paid plus qualified workmen's compensation expenses (Section 2(a)).
-
Support for young workers and students: The bill provides incentives for employers to hire "qualified employees," which includes individuals under the age of 21 (Section 2(c)(1)) or those participating in registered apprenticeship programs or specific career training and vocational programs (Section 2(c)(2)).
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Coverage of training and vocational paths: The credit supports employees enrolled in community college courses related to the employer's trade that comply with licensing requirements (Section 2(c)(2)(B)(i)), as well as high school career and technical education programs (Section 2(c)(2)(B)(ii)).
Potential Negative Impacts for People
-
Limitations on total credit amount: The credit is capped at a maximum of $10,000 for any taxpayer in a taxable year (Section 2(b)(1)).
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Restrictions on employer groups: Taxpayers that are treated as a single employer under specific sections of the Internal Revenue Code will be treated as a single taxpayer for the purpose of the credit limit (Section 2(b)(2)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Business Owners+6Good For Young Adults+6Good For Students+5Good For Children+3Good For Low Income Households+2
- Economy And Finance
- Improves Small Business Support+6Reduces Small Business Taxes+6Increases Job Creation+5Improves Economic Growth+3
- Education And Technology
- Improves College Affordability+3
- Social Issues And Justice
- Improves Poverty Reduction+2
- 9/15/2025
- 1 Cosponsor added.
- 8/12/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Brian FitzpatrickRepublican · Pennsylvania
Jennifer KiggansRepublican · Virginia