Bill · H.R. 8624· House(119-HR-8624)
WAGES Act of 2026
- Introduced
- 4/30/2026
- Last activity
- 4/30/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Nathaniel Moran
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
The WAGES Act of 2026 aims to amend the Internal Revenue Code of 1986 to create a tax credit for employers. This credit is designed to offset costs related to wages and expenses for registered apprenticeship programs. Eligible employers can claim a credit against their applicable employment taxes. The bill seeks to address workforce shortages in industries like construction, health care, and information technology. It also provides specific rules for apprenticeship awards and tax treatment. The Act becomes effective for calendar quarters beginning after its enactment.
Yes· 3 of 10
Is this likely to create jobs?+6
The bill incentivizes employers to expand apprenticeship programs to address workforce shortages in high-demand industries.
Does this cut taxes for small businesses?+5
The bill provides a tax credit for eligible employers to offset the costs of registered apprenticeship programs.
Is this likely to grow the economy?+5
By addressing workforce shortages through training, the bill aims to improve industrial capacity and economic competitiveness.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Increased Upward Economic Mobility: The bill notes that expanding participation in registered apprenticeship programs can promote upward economic mobility for individuals without a four-year college degree by providing paths to higher earnings and stable careers (Section 2).
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Employer Tax Relief: Eligible employers can receive a credit equal to 50 percent of the sum of qualified wages and registered apprenticeship program expenses (Section 3(a)).
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Support for Training Costs: The credit covers various program expenses such as related instruction, on-the-job learning, and mentor wages (Section 3(c)(7)).
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Enhanced Employee Awards: The bill amends the tax code to allow apprenticeship awards transferred in connection with training and curriculum to be treated as employee achievement awards (Section 4(a)).
Potential Negative Impacts for People
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Exclusion of Government Entities: This credit is not available to the Government of the United States, any State government, or any political subdivision thereof (Section 3(d)(2)(A)).
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Wage Limitations for Apprentices: The amount of qualified wages that can be taken into account for the credit is capped at $5,000 (Section 3(b)(1)).
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Restrictions on Apprenticeship Awards: An item is not treated as an apprenticeship award if it is received during the recipient's first 90 days of participating in the program (Section 4(a)(2)(D)).
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Prohibition on Double Benefiting: Employers cannot claim these credits if they have already received payments for those same wages or expenses under the Workforce Innovation and Opportunity Act or other federally funded programs (Section 3(d)(4)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Increases Job Creation+6Improves Economic Growth+5Improves Small Business Support+5Reduces Small Business Taxes+5
- Demographic And Interest Groups
- Good For Business Owners+5Good For Low Income Households+5Good For Young Adults+5Good For Union Workers+3
- Social Issues And Justice
- Improves Poverty Reduction+4
- Education And Technology
- Improves College Affordability+3
- 4/30/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.