Apprenticeship Infrastructure Tax Credit Act of 2025

The Apprenticeship Infrastructure Tax Credit Act of 2025 creates a new Section 45BB in the Internal Revenue Code to give employers a tax credit for hiring individuals through qualified registered apprenticeship programs in infrastructure-related occupations. The credit is designed to encourage employers to participate in apprenticeship programs by providing a per-apprentice incentive, with a higher amount for certain groups (recently separated veterans, National Guard/reserve members, and military spouses). The program is run through a quarterly issuance of an apprenticeship tax credit eligibility certificate based on RAPIDS data, subject to a severe overall cap of $5 billion in credits. The bill also places rules to avoid double benefits with other credits, defines who counts as an eligible apprentice and employer, and establishes a framework for monitoring, updating eligible occupations, and reallocating any under-allocated credits if funds run low. Key design elements include: (1) a per-apprentice credit amount, (2) a defined apprenticeship credit period tied to program type and hours worked, (3) eligibility criteria and program definitions (including a list of infrastructure occupations and RAPIDS-based verification), (4) a quarterly certificate process and reporting requirements, and (5) a hard volume cap with allocation rules, potential prioritization, and reallocation to ensure the cap is not exceeded. The amendments apply to tax years beginning after December 31, 2025.