Jake Ellzey (R-TX)
Apprenticeship Infrastructure Tax Credit Act of 2025
A Republican bill with 2 Democratic cosponsors · See all 2 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, titled the "Apprenticeship Infrastructure Tax Credit Act of 2025," proposes an amendment to the Internal Revenue Code of 1986. It establishes a new tax credit for employers who hire individuals through qualified registered apprenticeship programs in infrastructure-related occupations. The credit amounts vary based on whether the employee is a standard hire or a member of the military community. The program includes a total volume cap of $5 billion. These tax amendments are intended to take effect for taxable years beginning after December 31, 2025.
Yes· 3 of 16
- Scored +6
Would veterans be better off under this, taking everything together?
The bill specifically incentivizes hiring veterans with a higher credit amount, aiding their economic reintegration.
- Scored +5
Is this likely to create jobs?
The tax credit incentivizes employers to hire new apprentices in infrastructure-related occupations.
- Scored +5
Does this increase the pay, pensions or support veterans receive?
The bill provides enhanced tax credits for hiring veterans, supporting their transition to civilian careers.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Higher Credits for Military-Connected Individuals: Employers receive a higher credit of $6,000 for hiring recently separated veterans, members of the National Guard or reserve components, or military spouses, compared to the $3,000 credit for other employees (Section 2(a)(b)).
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Support for Infrastructure-Related Occupations: The bill provides incentives for roles in major groups such as Construction and Extraction, Installation, Maintenance, and Repair, Production, and Computer, Information Technology, and Security (Section 2(a)(b)(1)(B)(ii)).
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Extended Credit Periods for Long-Term Training: For specific programs that are time-based or competency-based requiring 3,000 or more on-the-job learning hours, the credit period can extend to a succeeding taxable year (Section 2(a)(c)(1)(B)).
Potential Negative Impacts for People
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Loss of Credit Due to Job Loss: Employers cannot claim the credit if an apprentice is involuntarily terminated due to reasons like downsizing, business closure, or a reduction in workforce (Section 2(a)(d)(10)).
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Exclusion of Contract Workers: Individuals reported via a 1099 contractor rather than a Form W-2 are not considered apprenticeship employees and thus do not qualify for the credit (Section 2(a)(d)(1)(C)(ii)).
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Potential Limitation of Opportunities: As the $5 billion volume cap approaches, the Secretary of Labor may limit the number of qualifying occupations or restrict the issuance of certificates to specific groups (Section 2(f)(1) and (3)(A)).
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Prohibition of Remuneration: An employer cannot claim the credit if the apprentice provides any remuneration, such as tuition or application fees, to the employer or the program sponsor (Section 2(a)(d)(11)(A)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would veterans be better off under this, taking everything together? — The bill specifically incentivizes hiring veterans with a higher credit amount, aiding their economic reintegration. Would business owners be better off under this? — Employers benefit directly from tax credits when utilizing these apprenticeship programs. Would students be better off under this? — The bill facilitates paid, hands-on learning opportunities for those seeking technical training. Would people in their twenties and thirties be better off under this? — The focus on apprenticeships provides significant training and employment opportunities for younger individuals entering the workforce. Would households on low incomes be better off under this? — Apprenticeships offer a pathway to stable, skilled employment for those without traditional higher education. Would middle-income households be better off under this? — The bill promotes skilled trades which are central to middle-class economic stability. Would union members be better off under this? — Apprenticeships are often a core component of union-led skilled labor training.
- Economy And Finance
- Is this likely to create jobs? — The tax credit incentivizes employers to hire new apprentices in infrastructure-related occupations. Is this likely to grow the economy? — By incentivizing workforce development in infrastructure sectors, the bill aims to support long-term economic productivity. Does this cut taxes for small businesses? — The bill provides a tax credit for employers engaging in apprenticeship programs, which reduces their overall tax burden. Does this make it easier to run a small business? — The credit is available to any qualifying apprenticeship employer, providing support for workforce expansion.
- National Security And Foreign Policy
- Does this increase the pay, pensions or support veterans receive? — The bill provides enhanced tax credits for hiring veterans, supporting their transition to civilian careers.
- Environment Energy And Infrastructure
- Does this improve buses, trains and other public transport? — The bill supports occupations that are essential to the development and maintenance of public transit systems. Does this repair or build roads and bridges? — By supporting the infrastructure workforce, the bill indirectly supports the maintenance and creation of roads and bridges.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — Increased job opportunities and training in infrastructure sectors can aid in poverty reduction.
- Governance And Ideology
- Does this give the federal government more power? — The bill expands federal tax authority and gives the Secretary of Labor more discretion over qualifying occupations.
- 3/17/2026
- 1 Cosponsor added.
- 9/3/2025
- 1 Cosponsor added.
- 6/10/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House
Ami BeraDemocrat · California
Hillary ScholtenDemocrat · Michigan