WAGES Act of 2026

This bill would create a federal payroll tax credit for employers that run or take part in registered apprenticeship programs. The credit would equal 50 percent of an apprentice's wages (up to $5,000 per apprentice each quarter, for up to 2 years) plus 50 percent of program costs such as classroom instruction, training, and extra pay for mentors, within set limits. Any credit larger than the employer's payroll tax owed would be refunded. Government employers generally could not claim the credit, except colleges, universities, and public hospitals. The bill would also let employers give apprentices tax-free achievement awards tied to their training, up to $1,500, or $5,000 under a qualified plan.

Full text and official record on Congress.gov

Sponsors

• Todd Young Republican sponsor
• 0 cosponsors