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Tax Credits for Businesses Hiring Young Workers and Apprentices

This new law introduces tax credits for small businesses that hire young employees or individuals participating in vocational training programs. Companies can deduct a portion of wages and insurance costs from their taxes, aiming to encourage job creation for young people. The changes will take effect from 2026.
Key points
Small businesses can receive a tax credit of up to $10,000 annually for hiring young individuals (under 21) or participants in vocational programs.
The credit covers 50% of paid wages and workers' compensation expenses for these employees.
The goal is to support the professional development of young people and encourage small businesses to invest in their education and training.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_4949
Sponsor: Rep. Harder, Josh [D-CA-9]
Process start date: 2025-08-12
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Summarized by: gemini-2.5-flash
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Apprenticeships for Small Businesses Act of 2025

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_4949.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-08-12.

What are the main provisions?

Key points include:

  • Small businesses can receive a tax credit of up to $10,000 annually for hiring young individuals (under 21) or participants in vocational programs.
  • The credit covers 50% of paid wages and workers' compensation expenses for these employees.
  • The goal is to support the professional development of young people and encourage small businesses to invest in their education and training.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Harder, Josh [D-CA-9].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Labor Education