Apprenticeships for Small Businesses Act of 2025

“45U. Career and technical education credit

“(a) In general—For the purposes of section 38, in the case of a small business concern (as such term is defined under section 3 of the Small Business Act), the career and technical education credit determined under this section for any taxable year is an amount equal to the sum of—

“(1) the amount equal to 50 percent of the qualified wages paid by the taxpayer during the taxable year, plus

“(2) the amount equal to the qualified workmen’s compensation expenses of the taxpayer for the taxable year.

“(b) Limitation

“(1) In general—The amount of credit determined under subsection (a) shall not exceed $10,000 for any taxpayer in any taxable year.

“(2) Related party—For purposes of paragraph (1), taxpayers which are treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as a single taxpayer.

“(c) Qualified employee—For purposes of this section, the term “qualified employee” means, with respect to an employer, an employee who—

“(1) has not attained the age of 21 as of the last day of the taxable year, or

“(2) is—

“(A) participating in a registered apprenticeship program, as defined in section 3131(e)(3)(B), or

“(B) enrolled, during such taxable year, in—

“(i) any course of study relating to the trade or business of such employer at a community college which complies with any applicable State or local licensing requirements necessary to issue associate’s degrees, or

“(ii) any career training or vocational program (including career and technical education programs of a high school) relating to the trade or business of the employer.

“(d) Qualified workmen’s compensation expenses—For purposes of this section, the term “qualified workmen’s compensation expenses” means amounts paid or incurred by the taxpayer during the taxable year for premiums relating to an insurance policy (or the appropriate portion of such policy) which insures the taxpayer against claims under a workmen's compensation law of the United States, any State, the District of Columbia, or the Commonwealth of Puerto Rico in relation to the employment of a qualified employee.”

“(34) in the case of small business concern (as such term is defined under section 3 of the Small Business Act), the career and technical education credit determined under section 45U(a).”