HR 3871

This bill, the Apprenticeship Infrastructure Tax Credit Act of 2025, creates a tax credit for employers who hire individuals through registered apprenticeship programs. Employers can claim a credit equal to $3,000 per non-veteran apprentice and $6,000 per recently separated veteran, National Guard member, or military spouse. The credit is available for apprentices enrolled in programs that meet specific criteria, such as requiring 3,000 or more on-the-job learning hours, and a volume cap will be implemented to limit the total amount of credits issued. The bill also establishes a process for issuing eligibility certificates and includes provisions to prevent double benefits and ensure proper reporting.