A Republican bill with no cosponsors
Last activity — Read twice and referred to the Committee on Finance.
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
The WAGES Act of 2026 aims to amend the Internal Revenue Code of 1986 to provide a new 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 employment taxes for qualified wages and program expenses. The bill identifies several industries, such as construction and health care, that face workforce shortages. It also seeks to promote upward economic mobility by providing career pathways for those without four-year degrees.
Yes· 3 of 11
- Scored +6
Is this likely to create jobs?
The bill encourages workforce development through apprenticeship programs in high-demand industries.
- Scored +6
Would people in their twenties and thirties be better off under this?
The bill creates career pathways and income opportunities for young people entering the workforce via apprenticeships.
- Scored +5
Does this cut taxes for small businesses?
The bill provides a tax credit for employers to offset costs associated with registered apprenticeship programs.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Financial Relief for Employers: Eligible employers can receive a credit equal to 50 percent of the sum of qualified wages and registered apprenticeship program expenses (Section 3).
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Support for Career Development: The bill supports registered apprenticeship programs which combine paid on-e-job learning with instruction to help workers gain industry-recognized credentials (Section 2).
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Increased Economic Mobility: Expanding apprenticeship programs provides pathways to higher earnings and stable careers for individuals without a four-year college degree (Section 2).
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Addressing Workforce Shortages: The bill addresses shortages in essential industries like construction, advanced manufacturing, health care, and many others (Section 2).
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Tax Advantages for Employee Awards: Employers can transfer awards to employees in a registered apprenticeship program in connection with their training and curriculum under specific conditions (Section 4).
Potential Negative Impacts for People
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Exclusion of Government Entities: This credit does not apply to the United States Government, any State government, or any political subdivision thereof (Section 3).
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Exclusion of Certain Owners: A "qualified apprentice" cannot be a 5-percent owner (Section 3).
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Wage Limitations: The amount of qualified wages that can be taken into account is capped at $5,000 (Section 3).
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Expense Limitations: There are specific limits on the amount of registered apprenticeship program expenses that can be included in the credit (Section 3).
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Restriction on Award Timing: An item is not considered an apprenticeship award if it is received during the recipient's first 90 days of participating in the program (Section 4).
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.
- Economy And Finance
- Is this likely to create jobs? — The bill encourages workforce development through apprenticeship programs in high-demand industries. Is this likely to grow the economy? — By addressing workforce shortages and improving productivity, the bill supports broader economic expansion. Does this make it easier to run a small business? — The apprenticeship tax credit reduces the financial burden of training employees for eligible employers. Does this cut taxes for small businesses? — The bill provides a tax credit for employers to offset costs associated with registered apprenticeship programs.
- Demographic And Interest Groups
- Would people in their twenties and thirties be better off under this? — The bill creates career pathways and income opportunities for young people entering the workforce via apprenticeships. Would households on low incomes be better off under this? — The bill promotes upward mobility and higher earnings for workers without traditional college degrees. Would union members be better off under this? — The bill allows for apprenticeship agreements that include or are part of collective bargaining agreements.
- Education And Technology
- Does this make college cost less? — The bill provides an alternative pathway to stable careers for individuals who do not pursue a four-year college degree.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — The bill promotes upward economic mobility by providing pathways to higher earnings for those without degrees.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — The bill supports training in essential sectors like agriculture which is vital for rural communities.
- Healthcare
- Does this make health care easier to get in general? — The bill aims to address workforce shortages in the health care industry through apprenticeship programs.
- 4/30/2026
- Read twice and referred to the Committee on Finance.
- Introduced in Senate
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.