Apprenticeship Infrastructure Tax Credit Act of 2025

The bill would create a new tax credit for employers who hire individuals through qualified registered apprenticeship programs in infrastructure-related occupations, offering $3,000 per apprenticeship employee and $6,000 for recently separated veterans, National Guard or reserve members, or military spouses. The credit applies for up to two taxable years—starting when the employee enrolls and potentially extending a second year if the program requires 3,000 or more on-the-job learning hours—and is reduced or eliminated if the apprentice works fewer than 180 days, is laid off for non-disciplinary reasons, or pays fees to the employer or program sponsor (except when funded by public or…

No official summary is available here. This one was written by AI from the bill’s text.