Apprenticeship Infrastructure Tax Credit Act of 2025

Key Provisions

• Creates a new tax credit for businesses that hire new employees through qualified apprenticeship programs.
• Provides a $3,000 tax credit for hiring most new apprentices, and a $6,000 credit for hiring recently separated veterans, National Guard or reserve members, or military spouses.
• Allows the credit for the first year an apprentice enrolls and potentially the next year if the program involves 3,000 or more hours of on-the-job training.
• Reduces the credit if an apprentice is employed for 90 to 180 days, and denies it if employed for fewer than 90 days.
• Denies the credit if an apprentice is laid off for non-disciplinary reasons or if the apprentice pays for their program (unless from public or non-profit funding).