WAGES Act of 2026

This bill would create a new federal tax credit that employers can take against their payroll taxes for workers in registered apprenticeship programs. The credit would equal 50 percent of apprentice wages (up to $5,000 per apprentice each quarter, for the first 2 years of the apprenticeship) plus 50 percent of program costs such as classroom instruction, training, and extra pay for mentors, subject to quarterly caps. If the credit is larger than the employer's payroll tax owed, the extra amount would be refunded. Government employers generally could not use the credit, except colleges, universities, and public hospitals. The bill would also let employers give apprentices tax-free awards tied to their training, up to $1,500 (or $5,000 under a qualified plan), as long as the award is not given in the first 90 days.

Full text and official record on Congress.gov

Sponsors

• Nathaniel Moran Republican sponsor
• 0 cosponsors