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H.R. 3871: Apprenticeship Infrastructure Tax Credit Act of 2025

This bill, titled the Apprenticeship Infrastructure Tax Credit Act of 2025, proposes changes to the Internal Revenue Code to provide a tax credit to employers who hire individuals through registered apprenticeship programs. The main provisions include:

Tax Credit for Employers

Employers can receive a tax credit for hiring apprenticeship employees, which is defined as new hires who are enrolled in a qualified registered apprenticeship program focused on infrastructure-related occupations. The credit amount differs based on the type of employee hired:

  • $3,000 for standard apprentices.
  • $6,000 if the apprentice is a recently separated veteran, a member of the National Guard or Reserve, or a military spouse.

Apprenticeship Credit Period

The credit is applicable during specific taxable years. It starts with the year the employee first enrolls in the program and extends into the next year if the apprenticeship program meets certain criteria.

Definitions and Eligibility

The bill outlines several definitions including:

  • Apprenticeship employee: A new hire enrolled in a qualified registered apprenticeship program.
  • Apprenticeship employer: An employer that has an agreement with a registered apprenticeship program.
  • Qualified registered apprenticeship program: A program registered under the National Apprenticeship Act that meets relevant standards.

Limits and Conditions for Credits

Several stipulations govern the issuance of credits:

  • Employers must secure an apprenticeship tax credit eligibility certificate for the apprentice to receive the tax credit.
  • Certain exceptions apply, such as if an apprentice is laid off or is hired more than 90 days before enrollment in the program.
  • No credit is allowed if the employee receives remuneration for participation in the program unless it's through approved public or non-profit funding.

Tax Credit Volume Cap

The bill includes a volume cap whereby the apprenticeship tax credits will cease once a total of $5 billion in credits has been allocated. The Secretary of Treasury and Secretary of Labor will monitor and report on credit allocation annually.

Reporting and Administrative Requirements

The Secretary of Labor is tasked with issuing eligibility certificates within 31 days after each quarter and maintaining updated records related to apprenticeships. Employers must adhere to specific reporting timelines to ensure compliance and facilitate credit issuance.

Effective Date

The provisions will take effect for taxable years beginning after December 31, 2025, allowing for the initiation of the tax credit program from that point onward.

Relevant Companies

  • BA - Boeing could see increased recruitment and training costs offset by tax credits if they hire apprentices in infrastructure roles.
  • FLR - Fluor Corporation may benefit from hiring apprentices in construction and engineering roles, thus potentially reducing training costs through tax credits.
  • SCHN - Schnitzer Steel could leverage the tax credits if they hire apprentices for positions in the metals industry, particularly related to infrastructure projects.

This is an AI-generated summary of the bill text. There may be mistakes.

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Sponsors

1 sponsor

Actions

2 actions

Date Action
Jun. 10, 2025 Introduced in House
Jun. 10, 2025 Referred to the House Committee on Ways and Means.

Corporate Lobbying

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Potentially Relevant Congressional Stock Trades

Estimated excess return of the underlying stock since the transaction
Politician Stock Transaction Filed Traded
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Gilbert Ray Cisneros, Jr. D / House
BA logo
BA BOEING COMPANY
Purchase $1,001 - $15,000
Jun 06, 2025 May 30, 2025 +5.14%
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Jefferson Shreve R / House
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BA BOEING COMPANY
Sale $50,001 - $100,000
Jun 22, 2025 May 12, 2025 +9.02%
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Marjorie Taylor Greene R / House
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BA BOEING COMPANY
Purchase $1,001 - $15,000
May 06, 2025 May 05, 2025 +12.93%
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Bruce Westerman R / House
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BA BOEING COMPANY
Sale $1,001 - $15,000
May 12, 2025 Apr 21, 2025 +23.54%
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Robert Bresnahan R / House
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BA BOEING COMPANY
Sale $1,001 - $15,000
Apr 28, 2025 Apr 08, 2025 +40.55%
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Bruce Westerman R / House
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BA BOEING COMPANY
Purchase $1,001 - $15,000
May 12, 2025 Apr 08, 2025 +40.55%
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Julie Johnson D / House
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BA BOEING COMPANY
Sale $1,001 - $15,000
May 14, 2025 Apr 01, 2025 +26.27%
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Gilbert Ray Cisneros, Jr. D / House
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BA BOEING COMPANY
Purchase $1,001 - $15,000
Apr 07, 2025 Mar 31, 2025 +23.88%
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Robert Bresnahan R / House
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BA BOEING COMPANY
Purchase $15,001 - $50,000
Mar 27, 2025 Feb 25, 2025 +24.71%
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Jefferson Shreve R / House
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BA BOEING COMPANY
Sale $15,001 - $50,000
Mar 09, 2025 Feb 24, 2025 +24.04%
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Julie Johnson D / House
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BA BOEING COMPANY
Purchase $1,001 - $15,000
Mar 12, 2025 Feb 12, 2025 +20.65%
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Gilbert Ray Cisneros, Jr. D / House
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BA BOEING COMPANY
Sale $1,001 - $15,000
Feb 11, 2025 Jan 24, 2025 +28.82%
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Julie Johnson D / House
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BA BOEING COMPANY
Purchase $1,001 - $15,000
Feb 12, 2025 Jan 15, 2025 +34.10%
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Robert Bresnahan R / House
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Sale $15,001 - $50,000
Feb 13, 2025 Jan 13, 2025 +28.32%
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Thomas R. Suozzi D / House
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Nov 12, 2024 Oct 24, 2024 +41.65%
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William R. Keating D / House
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Mar 12, 2024 Feb 28, 2024 -12.66%
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Blake D. Moore R / House
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Jan 24, 2024 Jan 09, 2024 -30.99%
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Lois Frankel D / House
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FLR FLUOR CORPORATION
Sale $1,001 - $15,000
Oct 10, 2023 Sep 08, 2023 -27.79%