New bill proposes tax credits for hiring trade students

Two U.S. House members have introduced a bill to reward small businesses for hiring students in nationwide career and technical education (CTE) programs.

What’s happening: The “Apprenticeships for Small Businesses Act of 2025,” introduced by California’s Josh Harder and Virginia’s Jen Kiggans on August 12, would make participating businesses eligible for new tax credits by hiring “qualified” employees, beginning in 2026.  

• Zoom in: The term “qualified” applies to anyone participating or enrolled in registered apprenticeship programs, community college trade courses, or “any career training or vocational program,” including high school CTE programs, according to the bill’s text. 
• The exact credit amount, capped at $10,000 per business per tax year, would be determined by wages paid and workers’ comp expenses, it adds.  

What to watch: Several details, including any business qualifications, remain unclear — and over the past decade, less than 10 percent of bills introduced in Congress have been signed into law.

• Representatives for Harder and Kiggans didn’t return requests for comment.